Overviews from Webcalculators

Posted on by July 27, 2018

As part of my Webcalculators project, I have been creating not only on-line calculators to illustrate different estate planning techniques or to solve estate and trust administration problems, but I have been writing “overviews” which are intended to serve as non-technical explanations of the purpose of the technique or calculation.

I intend to began creating cross-links so that these overviews on the Webcalculators site are also available here at Evans Estate Law Resources, and the first cross-link has been posted today, on the benefits (or costs) of making lifetime gifts of appreciating property.  Additional cross-links will be added in the near future.

These cross-links will be a new resource type, “Overview,” so that they can be listed or viewed through the “Resource Types” menu tab at the top of the screen.

Off-Topic: Judicial Appointments and the U.S. Constituion

Posted on by July 9, 2018

An email I wrote to the New York Times about possible amendments to the U.S. Constitution was published on Sunday.  My nonpartisan (I think) suggestions were as follows:

To the Editor:

Because of controversies over judicial (and other) appointments, I would propose two amendments to the Constitution:

1. Each seat on the Supreme Court would be limited to a term of 18 years, with terms staggered to expire every two years. That would allow every president to appoint at least two justices.

2. Every presidential nominee would be considered to be confirmed if the Senate does not affirm or reject the nomination within 120 days. The recess appointments clause should also be changed so that appointments are effective only for the recess and 120 days after the Senate returns to session.

DANIEL B. EVANS, GLENSIDE, PA.

 

Agent Surcharged and Ownership of Homeowner’s Insurance Proceeds Determined

When the principal and agent shared a home that was in the joint names of the principal and agent, and had agreed to divide living and maintenance expenses, the agent was not surcharged for installing new windows when there was no evidence the principal did not agree to pay for the improvements, but was surcharged for unexplained payments from petty cash, for monies paid by check to the agent without explanation, for half of the real estate taxes and homeowner’s insurance which the agent failed to pay, for dividend checks and Agency on Aging checks that were cashed but not deposited into the principal’s account, for half of the cost of a roof replacement, and for missing rent payments received.  The agent was only entitled to half of the insurance proceeds for a fire that destroyed the jointly owned property before the decedent’s death.  Miscella Estate (No. 2), 7 Fid.Rep.3d 206 (Monroe Co. O.C. 2017), aff’d, 1905 EDA 2017 (Pa. Super. 6/27/2018) (non-precedential).

In affirming, the Superior Court specifically affirmed only the division of the insurance proceeds.  The other issue raised on appeal was found not to have been raised before the Orphans’ Court and was therefore waived.

Tips

Posted on by June 29, 2018

One of the categories of resources that can be found at Evans Estate Law Resources is “tips,” which are snippets of information that seem useful, but don’t fit into an existing “article” or other kind of resource. To see a…

This content is for Subscriber members only.
Register
Already a member? Log in here

Things To Do Before Closing an Estate

Posted on by June 29, 2018

Some things to consider doing before ending an estate administration: Check with the Life Policy Locator Service provided by the National Association of Insurance Commissioners to see if there are any policies insuring the decedent that were overlooked or not known…

This content is for Subscriber members only.
Register
Already a member? Log in here

Life Policy Locator Service

The Act of June 28, 2018, No. 48 (H.B. 152), requires the Pennsylvania Insurance Department and all insurance companies with life insurance policies or annuity contracts in force in Pennsylvania to participate in the Life Policy Locator Service provided by the National Association of Insurance Commissioners.

The Act also amends the rules requiring that recommendations for the purchase or replacement annuity contracts be suitable to the consumer to expand the scope and substance of those rules.

Applicable Authorities Restricting Public Access

The administrative office of Pennsylvania Courts has published an updated and revised chart of limits on public access to judicial system case records.  “Case  Records Public Access Policy of the Unified Judicial System of Pennsylvania,” 48 Pa.B. 3847 (6/30/2018), updating 204 Pa.Code § 213.81.

There are no changes to the limits previously published for the Orphans’ Court, which can be found in “Public Access Policy Compliance for Orphans’ Court Filings” on this site.

Executor Liable for Attorney Malfeasance

The executor of an estate, who had experience as a professional bookkeeper, was liable for the misappropriation of funds by her attorney because she failed to act as a prudent person would, allowing the attorney to have access to bank accounts without oversight and failing to investigate overdrafts and transfers of funds.  The executor was also surcharged for acts of self-dealing despite claims that she relied on the advice of her attorney. In re: Estate of Carryl L. Walter, Deceased, 2018 PA Super 179, 844 MDA 2017 (6/22/2018), aff’g 8 Fid.Rep.3d 1 (Cumberland Co. O.C. 2017).

Probable Cause for Will Contest despite Compulsory Nonsuit

The contestant to a will had probable cause to challenge the validity of the will, based on her personal knowledge of the testator’s health issues and the dramatic change the testator made in her last will, and so the contestant did not forfeit her share of the estate under in terrorem clause in the will even though the will contest had been dismissed by a compulsory nonsuit.  It was also not an abuse of discretion or a violation of due process for the court to refuse to allow the proponent of the will to introduce additional evidence on the issue of forfeiture after the trial was concluded and the nonsuit had been granted.  Powell Estate, 8 Fid.Rep.3d 147 (Philadelphia Co. O.C. 2018), vacated and remanded, 2019 PA Super 140 (5/1/2019).