A perpetual charitable trust will not be modified to allow distributions of principal to one of the income beneficiaries when the trust document does not allow distributions of principal, notwithstanding the economic hardship and possible insolvency of the charitable beneficiary. … Continue reading
Daniel Evans
The beneficiaries of certificates of deposits which the decedent had titled “in trust for” their benefit had standing to challenge actions of decedent’s agents who removed the beneficiary designations before the decedent’s death, notwithstanding the general rule that only the … Continue reading
Mother may not obtain a termination of the parental rights of the father through an adoption when the adopting adult is the mother’s father, and not a spouse of the mother, and the mother is not agreeing to terminate her … Continue reading
With the release of the Consumer Price Index for August 2016, it’s possible to calculate various inflation adjustments for 2017. The following are the significant federal estate planning numbers: The base applicable exclusion amount (and generation-skipping tax exemption) will be … Continue reading
The Pennsylvania Department of Revenue has published 2017 Tax Amnesty Program Guidelines, 46 Pa.B. 5856 (9/10/2016), in accordance with Act 84 of 2016. The program begins April 1, 2017, and inheritance tax liabilities owed on or before December 31, 2015 … Continue reading
Attorney for administrator of estate held to be secondarily liable for surcharge against administrator for failing to make distribution to estate of deceased beneficiary; appeal not timely and should be quashed. Estate of Thomas Brawner Sr., 6 Fid.Rep.3d 386, No. … Continue reading
Copy of bank statement was sufficient evidence that bank account was “in trust for” beneficiary, and both ITF and joint accounts were increased by lifetime transfers that were voided by court as beyond the powers of agent acting under durable … Continue reading
In an order dated August 9, 2016, (No. 702 Supreme Court Rules Docket), the Supreme Court rescinded and replaced Some of the state-wide forms for use in the Orphans’ Court and Register of Wills, specifically Forms OC-1 through OC-6 and … Continue reading
Enforcement of arbitration clause was denied when there was a lack of evidence that the son of the decedent had the authority to act for the decedent. Wisler v. Manor Care of Lancaster, 2015 PA Super 189, 124 A.3d 317 … Continue reading
The July 30, 2016, Pennsylvania Bulletin (Vol. 46, No. 31) includes new or amended local Orphans’ Court rules for Allegheny, Beaver, Berks, Chester, Dauphin, Delaware, Franklin, Fulton, Lackawanna, Lancaster, Lehigh, Philadelphia, and Washington counties, all to be effective September 1, … Continue reading