Official Inflation Adjustments for 2021

The Internal Revenue Service has released Rev. Proc. 2020-45 with inflation adjustments for 2021 and, consistent with earlier predictions, the changes in the most significant federal estate and trust planning numbers will be as follows: The base applicable exclusion amount … Continue reading

New Guardianship Manual

The Advisory Council on Elder Justice in the Courts and the Administrative Office of Pennsylvania Courts have published the “Guardianship Bench Book” intended to provide judges with a practical guide to making critical guardianship decisions. Although written as a guide … Continue reading