Glossary of Estate and Trust Terms By Daniel B. Evans Copyright © 2001. All rights reserved. Not legal advice. [Created 7/25/2001] Account A record of the transactions of an executor, administrator, trustee, guardian, or other fiduciary, usually filed in court. … Continue reading
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Common Level Ratios for Pennsylvania Realty Transfer Tax (Current through June 2014) When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the “common level ratio factor,” … Continue reading
Effect of Federal Small Business Job Protection Act on Pennsylvania S Coporations Copyright 1997 Daniel B. Evans. All rights reserved. Not legal advice. The Small Business Job Protection Act of 1996 (P.L. 104-188) liberalized the rules for what corporations can … Continue reading
Is the Pennsylvania Personal Property Tax Constitutional? By Daniel B. Evans Copyright © 1996-1998 Daniel B. Evans. All rights reserved. [First published 4/10/96; last revised 10/10/98] Is the Pennsylvania personal property tax constitutional? No, according to Judge Smyth of the … Continue reading
Asset Protection Strategies By Daniel B. Evans Copyright © 1995 Daniel B. Evans. All rights reserved. Although tax planning has been a routine part of estate and business planning for many years, the last few years has seen an increasing … Continue reading
Shareholder Agreements By Daniel B. Evans Copyright © 1995 Daniel B. Evans. All rights reserved. Agreements among the shareholders of a corporation can take a number of different forms, and it is important to consider all possible options. PERMITTED TRANSFERS. … Continue reading
Pennsylvania Estate Tax: “Recoupled” (and Constitutional) By Daniel B. Evans Copyright © 2003, 2004 Daniel B. Evans. All rights reserved. This article describes the “decoupling” and “recoupling” of the Pennsylvania estate tax from the federal estate tax credit for state … Continue reading
Rights of Families of Comatose Patients By Daniel B. Evans Copyright © 1996 Daniel B. Evans. All rights reserved. The Pennsylvania Supreme Court has recently upheld the right of the family of a patient in a permanent vegetative state … Continue reading
Pennsylvania Advance Directives for Health Care By Daniel B. Evans Copyright 1992 Daniel B. Evans. All rights reserved. On April 16, 1992, Pennsylvania joined the states with laws recognizing “living wills” when Governor Robert P. Casey signed into law Act … Continue reading
What is the Inheritance Tax Rate on the Inheritance Tax? By Daniel B. Evans Copyright 2003-2005 Daniel B. Evans. All rights reserved. Last updated: 1/27/2005 [Originally published in the Philadelphia Bar Association Probate and Trust Law Section Newsletter, Vol. … Continue reading