Although the decedent’s daughter denied acting as agent for her father under the power of attorney for which she had signed an agent’s acknowledgement, she was found to have acted as agent, and to have fiduciary duties to her father, based on the checks and other documents she had signed, and the testimony of third parties who had received copies of the power of attorney and would not have provided information to her about her father’s affairs without the power of attorney. The daughter therefore had a duty to account and was surcharged for transactions for which she did not provide explanations or receipts. There was also a presumption of undue influence with respect to beneficiary designations in favor of the daughter and the daughter failed to rebut that presumption. Garrison Estate, Principal, 1 Fid.Rep.4th 109 (Montgomery O.C. 2022).
Both houses of the Pennsylvania legislature have passed, and the governor has signed, S.B. 815, which became the Act of December 14, 2023, No. 64. The act conforms the Pennsylvania income tax on resident trusts with the grantor trust rules of the federal income tax, so the income of a PA resident trust will be taxed to the grantor of the trust and not the trust or its beneficiaries. However, this change will not take effect until 2025 (tax years beginning on or after the January 1 that is 60 or more days after enactment).
Both houses of the Pennsylvania legislature have passed, and the governor has signed, S.B. 506, which became the Act of December 14, 2023, No. 61. The act amends guardianship procedures relating to the representation of the alleged incapacitated person, the consideration of less restrictive alternatives, the certification of persons seeing guardianship of three or more persons, and reviews of changing conditions, and takes effect in 180 days.
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— Short Term Rates for 2023 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan. | 4.50% | 4.45% | 4.43% | 4.41% |
| Feb. | 4.47% | 4.42% | 4.40% | 4.38% |
| March | 4.50% | 4.45% | 4.43% | 4.41% |
| April | 4.86% | 4.80% | 4.77% | 4.75% |
| May | 4.30% | 4.25% | 4.23% | 4.21% |
| June | 4.43% | 4.38% | 4.36% | 4.34% |
| July | 4.80% | 4.74% | 4.71% | 4.69% |
| Aug. | 5.07% | 5.01% | 4.98% | 4.96% |
| Sept. | 5.12% | 5.06% | 5.03% | 5.01% |
| Oct. | 5.22% | 5.15% | 5.12% | 5.10% |
| Nov. | 5.30% | 5.23% | 5.20% | 5.17% |
| Dec. | 5.26% | 5.19% | 5.16% | 5.13% |
— Mid Term Rates for 2023 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan. | 3.85% | 3.81% | 3.79% | 3.78% |
| Feb. | 3.82% | 3.78% | 3.76% | 3.75% |
| March | 3.70% | 3.67% | 3.65% | 3.64% |
| April | 4.15% | 4.11% | 4.09% | 4.08% |
| May | 3.57% | 3.54% | 3.52% | 3.51% |
| June | 3.56% | 3.53% | 3.51% | 3.50% |
| July | 3.85% | 3.81% | 3.79% | 3.78% |
| Aug. | 4.09% | 4.05% | 4.03% | 4.02% |
| Sept. | 4.19% | 4.15% | 4.13% | 4.11% |
| Oct. | 4.43% | 4.38% | 4.36% | 4.34% |
| Nov. | 4.69% | 4.64% | 4.61% | 4.60% |
| Dec. | 4.82% | 4.76% | 4.73% | 4.71% |
— Long Term Rates for 2023 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan. | 3.84% | 3.80% | 3.78% | 3.77% |
| Feb. | 3.86% | 3.82% | 3.80% | 3.79% |
| March | 3.74% | 3.71% | 3.69% | 3.68% |
| April | 4.02% | 3.98% | 3.96% | 3.95% |
| May | 3.72% | 3.69% | 3.67% | 3.66% |
| June | 3.79% | 3.75% | 3.73% | 3.72% |
| July | 3.98% | 3.94% | 3.92% | 3.91% |
| Aug. | 4.03% | 3.99% | 3.97% | 3.96% |
| Sept. | 4.19% | 4.15% | 4.13% | 4.11% |
| Oct. | 4.46% | 4.41% | 4.39% | 4.37% |
| Nov. | 4.83% | 4.77% | 4.74% | 4.72% |
| Dec. | 5.03% | 4.97% | 4.94% | 4.92% |
Montgomery County has adopted new fee schedules for both the Register of Wills and the Clerk of the Orphans’ Court, effective January 1, 2024. “Fees of Register of Wills” (12/1/2023), 53 Pa.B. 7730 (12/16/2023); “Fees of Clerk of Orphans’ Court” (12/1/2023), 53 Pa.B. 7729 (12/16/2023).
An alleged incapacitated person moved the Orphans’ Court to reconsider the appointment of her son and daughter-in-law as plenary guardians, and the court granted the motion and scheduling a hearing. The alleged incapacitated person later filed a timely notice of appeal, but the Superior Court held that under Pa.R.A.P. 1701(b)(3) the grant of reconsideration rendered inoperative the notice of appeal, and the appeal was quashed. In re: M.D.A., an Alleged Incapacitated Person, 1142 MDA 2022 (12/4/2023) (non-precedential).
Cumberland County has rescinded all of its local rules and adopted new local rules, including new Orphans’ Court rules, effective January 1, 2024, or thirty days after publication in the Pennsylvania Bulletin (which would be January 8, 2024). “Local Rules; Civil Term; 96-1335 CIVIL” (11/22/2023), 53 Pa.B. 7576 (12/9/2023).
Berks County has amended Berks County Orphans’ Court Local Rules 1.9C (depository of the court), 2.7A (time for filing objections to accounts), 7.5A (motions practice), and 14.8B (acknowledgement by guardian of duties) and rescinded Rule 2.12 (small estate petitions). “Amendments to Local Rules; Court of Common Pleas; No. 23-303” (11/9/2023), 53 Pa.B. 7360 (12/2/2023).
A health care worker’s claim for services to the decedent was properly dismissed by summary judgment when the plaintiff admitted that there was no express contract for services and the history of payments by the decedent and the decedent’s agent was insufficient to establish a contract implied in fact. However, a claim for unjust enrichment was not properly dismissed by summary judgment when the plaintiff’s evidence, if believed, was sufficient to show that she provided services to the decedent within the four year statute of limitations, that the decedent accepted those services and had reason to know that the plaintiff expected to be paid for those services, and that the decedent did not pay the plaintiff. Barbara Ross v. Estate of Helen F. Roberts, 393 MDA 2023 (Pa. Super. 9/15/2023) (non-precedential).
The Orphans’ Court Procedural Rules Committee is considering changes to Forms RW-02 (Petition for Grant of Letters) and RW-07 (Notice of Estate Administration). The petition for grant of letters would be revised to clarify that whether the decedent was the victim of a killing or was adjudicated incapacitated should be reported whether those events took place before or after the execution of the will, and to add a checkbox when letters are requested for litigation purposes and there are currently no assets. In addition to some formatting or stylistic changes, the notice of estate administration would be changed to advise the recipient that “you may have a beneficial interest in the estate” without any attempt to describe what that interest might be. “Proposed Rescission and Replacement of Register of Wills Forms RW-02 and RW-07,” 53 Pa.B. 7156 (11/18/2023).
Comments may be submitted to the committee by email (preferred) or mail by January 18, 2024.