[Note: This article was originally published by the Law Practice Management Section of the American Bar Association in Law Practice Management, Vol. 19, No. 7, p. 26 (October 1993).] Why Lawyers Can’t Manage By Daniel B. Evans Copyright 1993, 2003. … Continue reading
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How to Build and Manage an Estates Practice By Daniel B. Evans Specifically tailored to the unique needs of the estates and trusts lawyers, this updated second edition of How to Build and Manage an Estates Practice focuses on making … Continue reading
Wills, Trusts, and Technology An Estate Lawyer’s Guide to Automation, Second Edition By Daniel B. Evans The science of estate planning — identifying, weighing, and selecting the absolutely best alternatives and clauses for each individual you serve — calls for … Continue reading
Glossary of Estate and Trust Terms By Daniel B. Evans Copyright © 2001. All rights reserved. Not legal advice. [Created 7/25/2001] Account A record of the transactions of an executor, administrator, trustee, guardian, or other fiduciary, usually filed in court. … Continue reading
Common Level Ratios for Pennsylvania Realty Transfer Tax (Current through June 2014) When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the “common level ratio factor,” … Continue reading
Effect of Federal Small Business Job Protection Act on Pennsylvania S Coporations Copyright 1997 Daniel B. Evans. All rights reserved. Not legal advice. The Small Business Job Protection Act of 1996 (P.L. 104-188) liberalized the rules for what corporations can … Continue reading
Is the Pennsylvania Personal Property Tax Constitutional? By Daniel B. Evans Copyright © 1996-1998 Daniel B. Evans. All rights reserved. [First published 4/10/96; last revised 10/10/98] Is the Pennsylvania personal property tax constitutional? No, according to Judge Smyth of the … Continue reading
Asset Protection Strategies By Daniel B. Evans Copyright © 1995 Daniel B. Evans. All rights reserved. Although tax planning has been a routine part of estate and business planning for many years, the last few years has seen an increasing … Continue reading
Shareholder Agreements By Daniel B. Evans Copyright © 1995 Daniel B. Evans. All rights reserved. Agreements among the shareholders of a corporation can take a number of different forms, and it is important to consider all possible options. PERMITTED TRANSFERS. … Continue reading
Pennsylvania Estate Tax: “Recoupled” (and Constitutional) By Daniel B. Evans Copyright © 2003, 2004 Daniel B. Evans. All rights reserved. This article describes the “decoupling” and “recoupling” of the Pennsylvania estate tax from the federal estate tax credit for state … Continue reading