Things To Do Before Closing an Estate

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...

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Who is the “Executor” for Tax Purposes When There is No Executor?

The executor or administrator of a decedent’s estate is required to file the estate tax return for the estate (I.R.C. § 6018(a)) and is liable for the resulting tax (I.R.C. § 2002), and is required to file the decedent’s income...

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Pennsylvania Income Tax Returns for Revocable Trusts after the Settlor’s Death

IRC section 645 allows an election to treat a revocable trust as part of the estate of the settlor for income tax purposes, which allows revocable trusts to file income tax returns as estates following the death of the settlor...

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Public Access Policy Compliance for Orphans’ Court Filings

On January 6, 2017, the Supreme Court adopted a new public access policy (“the Policy”) for records of appellate and trial courts in Pennsylvania, which became effective January 6, 2018.  The Policy applies to filings in the Orphans’ Courts of...

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Pennsylvania Taxation of Income in Respect of a Decedent

[Updated 2/28/2024] The Pennsylvania personal income tax treats “income in respect of a decedent” (often referred to as “IRD”) in a way that is completely different from the federal income tax treatment of IRD, and practitioners dealing with estates of … Continue reading