The following chart shows the status of legislation introduced in the 2015-2016 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. Click on the bill number to see the history or text of the … Continue reading
Daniel Evans
The Advisory Committee on Decedents’ Estates Laws of the Joint State Government Commission has released a new report recommending changes to the Probate, Estates and Fiduciary Code (Title 20 Pa.C.S.) and Title 20 Pa.C.S. (Corporations and Unincorporated Associations). Proposed changes … Continue reading
It is clear that the execution of a power of attorney requires at least two disinterested witnesses and either a notary or a lawyer to take the acknowledgements in the place of a notary, as allowed by 42 Pa.C.S. §...
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Amendments to Pa. Rule of Appeallate Procedure 126 have been proposed that would clarify the treatment of unpublished or non-precedential opinions. “Proposed Amendments to Pa.R.A.P. 126,” 47 Pa.B. 7 (App. Ct. Proc. Rules Com. 1/7/2017). … Continue reading
Intent of decedent to create joint bank account determined from the actions of the parties and not the way in which signature cards were filled in; agent who received and disbursed decedent’s funds in good faith during her lifetime held … Continue reading
Applying cy pres, a gift to the Pennsylvania Society for the Prevention of Cruelty to Animals for the support of an animal shelter in a particular township will be distributed to a different nonprofit organization operating the only animal shelter … Continue reading
Child who was over the age of 18 at death, but who had been adjudicated to be incapacitated, was a “dependent child” within the meaning of 20 Pa.C.S. § 2016(b), and father who had no contact with child for a … Continue reading
In Notice 2017-12 (1/6/2017), 2017-4 IRB ___ (1/23/2017), the IRS has confirmed that an estate tax account transcript showing transaction code “421” may be relied upon as the functional equivalent of an estate tax closing letter, and explains how to … Continue reading
Subscribers will now be receiving emails with links to new posts, and so will receive notices of new articles, summaries of court opinions, rule changes, etc. Subscribers who do not wish to receive these emails will be able to “opt … Continue reading
The sample form of durable general power of attorney and the commentary on the form have been updated to reflect the changes to 20 Pa.C.S. Ch. 56 (“Powers of Attorney”) made by Acts 79 and 103 of 2016. (See “PEF Code Omnibus Amendments and … Continue reading