Real property that was sold by the guardian of the estate of the incapacitated decedent to pay expenses of the decedent, but which was specifically devised by the decedent’s will, was not adeemed under 20 Pa.C.S. 2514(16.1) and the devisees were entitled to an amount based on the net proceeds of sale. In re Estate of Rich, 2016 PA Super 104 (5/20/2016) (distinguishing In re Estate of Fox, 431 A.2d 1008 (Pa. 1981)).
On July 8, Governor Wolf signed S.B. 1104 into law, making it Act 79 of 2016.
Act 79 makes numerous changes to the Probate, Estates and Fiduciaries Code, including including changes affecting how to determine title to real estate, personal jurisdiction over personal representatives, powers to continue businesses, powers of health care agents, powers of agents, releases of powers or interests, powers of appointment, the Uniform Trust Act, and charitable instruments.
Act 79 is generally effective January 1, 2017.
We are working on a more detailed explanation of the changes, which we hope to publish soon.
Juniata and Perry Counties have repealed their Orphans’ Court rules and adopted new rules, to be effective September 1, 2016 (the date the new Pennsylvania Orphans’ Court Rules become effective). Repeal and Adoption of Rules of Orphans’ Court Procedure, No. 201601972 (Juniata Co. 5/31/16), 46 Pa.B. 3243 (6/25/16), No. 201603524 (Perry Co. 5/31/16), 46 Pa.B. 3250 (6/25/16).
Note: It appears that these local rules have not yet been approved by the Pa. Orphans’ Court Procedural Rules Committee, as required by new Pa.O.C. Rule 1.5(e), and will not actually go into effect until they have been reviewed and approved. [Updated 6/30/16]
The Real Property, Probate & Trust Law Section of the Pennsylvania Bar Association will hold its 2016 Annual Retreat August 10-12 at the Inn at Pocono Manor. The brochure describing the educational programs and social events is available on-line, and there is an on-line registration process.
An unliquidated personal injury action is not a “future interest” within the meaning of section 2116(c) of the Inheritance and Estate Tax Act (72 P.S. 9116(c)) and so disclaimers filed more than nine months after death were not effective for inheritance tax purposes. In re Estate of William A. O’Connor Jr., 140 A.3d 77, No. 2119 C.D. 2015 (Pa. Cmwlth. 6/8/2016) (opinion by Brobson, J.).
Effective June 1, 2016, the Delaware County Register of Wills and Clerk of the Orphans’ Court will begin accepting credit and debit card payments, but only for applications for marriage licenses and for copies of marriage licenses. A “convenience fee” of 3% will be imposed for payment by credit or debit card.
Amendment to Register of Wills and Clerk of Orphans’ Court Division Fee Schedules (File No. 224-2016), 46 Pa.B. 2413 (5/14/16).
The American College of Trust and Estates Counsel (ACTEC) has sent comments to the Internal Revenue Service on the proposed regulations for basis reporting by estates.
These comments should be of interest to practitioners concerned about compliance with the new basis reporting rules and the use of Form 8971.
For background on the new basis reporting rules and Form 8971, see “Consistent Basis Reporting Required,” “New Basis Reporting Form,” and “Basis Reporting Form Released.”
The due date for Form 8971 has been postponed until June 30, 2016. Notice 16-27 (3/23/16).
The Orphans’ Court Procedural Rules Committee has proposed a new O.C. Rule 14.6, and a new form, relating to written depositions in guardianship proceedings.
As the committee report explains, expert testimony in guardianship proceedings is authorized by statute, 20 Pa.C.S. § 5518, but the form for this testimony has varied by county. The proposed form would become a mandatory statewide form to be used by each and every evaluator who is providing testimony by deposition regarding the capacity of an alleged incapacitated person where incapacity is uncontested.
Comments on the new rule and form may be submitted by email to orphanscourtproceduralrules@pacourts.us, or by U.S. Mail to the address provided in the report. Any comments should be submitted by June 20, 2016.
The report also notes that the committee “continues its efforts to develop more comprehensive statewide rules and forms for guardianship proceedings.”
Proposed Adoption of New Pa.O.C. Rule 14.6 and Form G-05, 46 Pa.B. 2306 (5/7/16).
Armstrong County has amended its local Orphans’ Court rules by rescinding local rule 12.16, effective thirty days after publication.
Adoption of New Local Rules of Court—2002; No. CP-03-AD-0000189-2002, 46 Pa.B. 2035 (4/23/16).
Appeal from probate denied where testamentary capacity was supported by testimony of attorney who prepared will, subscribing witnesses, and other disinterested parties, and no confidential relationship shown to support allegation of undue influence. Lewis Will, 6 Fid.Rep.3d 123 (O.C. Allegheny 2016) (opinion by O’Toole, A.J.), app. quashed, No. 155 WDA 2016 (Pa.Super. 10/11/2016) (non-precedential).