Applying cy pres, a gift to the Pennsylvania Society for the Prevention of Cruelty to Animals for the support of an animal shelter in a particular township will be distributed to a different nonprofit organization operating the only animal shelter in that township. Strailey Estate, 6 Fid.Rep.3d 382 (O.C. Tioga Co. 7/12/2016).
Child who was over the age of 18 at death, but who had been adjudicated to be incapacitated, was a “dependent child” within the meaning of 20 Pa.C.S. § 2016(b), and father who had no contact with child for a year before death, and who had failed to provide financial or emotional support during the child’s lifetime, had forfeited his right to an intestate share of the estate. Jansen Estate, 6 Fid.Rep.3d 375 (O.C. Monroe Co. 9/12/2016).
In Notice 2017-12 (1/6/2017), 2017-4 IRB ___ (1/23/2017), the IRS has confirmed that an estate tax account transcript showing transaction code “421” may be relied upon as the functional equivalent of an estate tax closing letter, and explains how to obtain a transcript.
Subscribers will now be receiving emails with links to new posts, and so will receive notices of new articles, summaries of court opinions, rule changes, etc. Subscribers who do not wish to receive these emails will be able to “opt out” at any time by clicking on a link in the email.
In addition, a new “Email Only” subscription has been created, which is free of charge. Persons who are not (yet) paid subscribers can use this new free subscription to be notified when content has been added, most of which is available to non-subscribers.
The sample form of durable general power of attorney and the commentary on the form have been updated to reflect the changes to 20 Pa.C.S. Ch. 56 (“Powers of Attorney”) made by Acts 79 and 103 of 2016. (See “PEF Code Omnibus Amendments and Technical Corrections to Act 95 (Acts 79 and 103 of 2016)” for additional background on Acts 79 and 103.)
Inheritance tax payment that was mailed three months after death, but not postmarked until two days later, was not timely and not eligible for 5% discount. DiCristofaro Estate, 6 Fid.Rep.3d 203 (O.C. Chester Co. 4/25/2016).
Animals are not “persons” within the meaning of § 2116(a)(2) of the Inheritance and Estate Tax Act, 72 P.S. § 9116(a)(2), and so a “honorary trust” (see 20 Pa.C.S. § 7738) established for the benefit of horses is not subject to inheritance tax. Schrock Estate, 6 Fid.Rep.3d 199 (O.C. Westmoreland Co. 9/31/2015).
Husband of decedent was allowed to disinter and reinter the remains of his deceased wife over the objections of the executor of her estate, but only if a wrongful death action was not filed within the statute of limitations or, if filed, the husband successfully defends himself against the wrongful death action. Douma v. Aiello, 6 Fid.Rep.3d 189 (C.P. Franklin Co. 9/21/2012), aff’d 60 A.3d 563, No. 1837 MDA 2011 (Pa. Super. 2012) (no published opinion).
After termination of parental rights, child is still the “issue” of the biological parent for purposes of determining the beneficiaries of a trust, but will cease to be a beneficiary once adopted; no reformation or division of trust in order to preserve the child’s interests after adoption. Stevens Estate, 6 Fid.Rep.3d 185 (O.C. Cumberland Co. 2/24/2016).
Plaintiff in divorce action may file for discontinuance after death of spouse and before commencement of trial regardless of whether grounds for divorce have been established, and so have her rights in the estate determined under the Probate, Estates and Fiduciary Code instead of the Divorce Code, but the post-nuptial agreement entered into after the divorce action began is still enforceable according to its terms. Easterday Estate, 6 Fid.Rep.3d 178 (O.C. Montgomery Co. 3/22/2016), aff’d on other grounds, 171 A.3d 911, 2017 PA Super 315 (10/3/17), 15 MAP 2018 and 16 MAP 2018 (Pa. 6/18/2019).
(See the later reports on the decision of the Superior Court and the decision of the Supreme Court.)
Note: It is no longer possible to discontinue a divorce action once grounds for divorce are established, so the result in Easterday, which was affirmed by the Superior Court on other grounds, cannot be replicated. See Pa.R.Civ.Proc. 1920.17(a) and (d), as amended by “In re: Order Amending Rules 1920.17, 1920.31, 1920.33, 1920.42, 1920.54, 1920.55-2, 1920.71, 1920.71 and 1920.75 of the Pennsylvania Rules of Civil Procedure,” Civil Procedural Rules Docket No. 622 (5/6/2015), 45 Pa.B. 2457 (5/23/2015), The order includes a note that the holding of the Superior Court decision relied upon in Easterday, Tosi v. Kizis, 85 A.3d 585 (Pa. Super. 2014), is superseded by the amendment of the rules.