The Pennsylvania Association of Notaries has published a video that explains the differences between remote notarization and electronic notarization (for those who might be uncertain about the differences).
An order denying preliminary objections that seek to enforce an arbitration clause is an interlocutory order that is appealable as of right, and an arbitration clause incorporated into a brokerage agreement signed by an individual trustee is enforceable against the beneficiaries of the trust who assert claims against the broker for allegedly excessive fees and breach of contract. In Re: Estate of Joseph B. Atkinson Jr., 2020 PA Super 87 (4/6/2020).
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), P.L. 116-136, enacted March 27, 2020, added a new § 401(a)(9)(I) that eliminates any required minimum distribution for the year 2020. New § 401(a)(9)(I)(i) states that the required distribution requirements…
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A new “temporary limited suspension” has been issued allowing remote notarization of powers of attorney, self-proving wills, and temporary guardianships during the COVID-19 emergency declaration.
As announced by the Pa. Department of State, notaries are allowed to use audio-visual communications as an alternative to personal appearances for those kinds of documents, provided the notary is an approved Pennsylvania electronic notary, uses an e-notary solution already approved by the Department of State, and indicates in the notary certificate that the notarial act was performed by means of communication technology.
Remote notarization is also allowed for advance health care directives/health care powers of attorney, living wills, and standby and temporary guardianships, for which notarization is not required but for which the Department describes notarization as “best practice.”
As previously reported, remote notarization was already allowed for certain real estate transactions.
These actions only relate to the notarization of documents, and have no effect on the requirement of witnesses, which are still required for powers of attorney, self-proving wills, and health care powers of attorney/living wills.
This most recent action by the Department of State was due in part to lobbying by the Pennsylvania Bar Association, with guidance from the Real Property, Probate and Trust Law Section.
The Act of March 27, 2020, P.L. ___, No. 10 (H.B. 1232) amends the Fiscal Code to eliminate all interest, penalties, or other additions to income taxes otherwise due on April 15, 2020, until July 15, 2020.
The Department of Revenue had previously announced that the due date for income tax returns and payments would be deferred to July 15, 2020, because the due dates of those returns were linked to the due dates of comparable federal income tax returns. This new legislation confirms that interest, penalties, and additions to tax will not be imposed during the period from April 15 to July 15, that the deferral applies to both tax payments due for 2019 and declarations and estimated tax payments for the first quarter of 2020 for individuals, estates, and trusts, and that in calculations of interest and penalties for payments after July 15 the period from April 15 to July 15 will be disregarded.
There is also language in the act about “coordinating” due dates for local income tax returns.
There does not appear to be anything in the act about inheritance tax returns or payments.
An action for tortious interference with a right of inheritance cannot be brought against a lawyer for inter vivos transfers when the lawyer (a) prepared a power of attorney naming an agent who later abused the powers granted to the agent and (b) erroneously advised the agent as to the propriety of inter vivos transfers that reduced the estate of which the plaintiff was a beneficiary. Fiedler v. Spencer, 2020 PA Super 83 (4/2/2020).
Since publishing the news that Lehigh County has established a “virtual probate” process by videoconferencing, it’s been learned that five other counties have published similar procedures. The list (as of 3/31/2020) is as follows:
Most of the procedures require the participation of a lawyer, and some of the procedures seem to require that the lawyer and clients (personal representatives) all participate in the conference call from the same location, which would seem to defeat the “social distancing” goal of the videoconferencing process. That might not be the intention, or the procedures may change.
This situation will be changing quickly, and so the home pages of the relevant county should be checked before starting the probate process (see our directory of Registers of Wills), and a telephone call or email may be necessary or appropriate.
Lehigh County has announced a new procedure for the probate of wills by video conferencing, effective 3/30/2020.
The Montgomery County Bar Association reports that its Register of Wills is considering a similar procedure, but nothing appears on the Register’s website yet.
Perhaps other counties will follow suit.
[3/31/2020 Update: See “Virtual (Videoconference) Probate Procedures” for links to other counties known to have created similar procedures.]
In Notice 2020-20, 2020-16 I.R.B. 660 (4/13/2020), the Internal Revenue Service has “amplified” Notice 2020-18, 2020-15 I.R.B. 590 (4/6/2020), to provide the same three month deferral for gift tax (and generation-skipping tax) returns and payments as was previously allowed for income tax returns and payments.
The new notice states that, if a taxpayer should want an additional three month extension, to October 15, 2020, in which to file the gift tax return, the taxpayer can file Form 8892 by July 15, but any Federal gift and generation-skipping transfer tax payments postponed by the notice will still be due on July 15.
Governor Wolf has approved a temporary suspension of the personal appearance requirement for notarizations in certain real estate transactions. The Pa. Department of State has issued a press release with the details on how notaries can use these new procedures.
Meanwhile, the Pennsylvania legislature is working on a more general and permanent solution with H.R. 1564, which has already passed the House and is expected to be approved by the Senate as quickly as possible.