The directory of 2019-2020 Pennsylvania legislation has been archived, and the directory of pending legislation has been reset with links to bills in the current session. … Continue reading
Category Archives: News
On March 2, 2021, the Montgomery County Bar Association will be presenting a video conference CLE program on virtual probate procedures featuring a panel of the Registers of Wills of Bucks, Chester, Delaware, Montgomery, and Philadelphia Counties. Additional information and … Continue reading
For some time (not sure how long), there has been a problem with the drop-down menus not working properly on this website, making it difficult to get to different rate tables, or to subscription processes. This problem was due to … Continue reading
The Act of February 5, 2021 (No. 1 of 2021), S.B. 109, provides that The forgiveness of paycheck protection program (“PPP”) loans that is not income for federal income tax purposes under the Tax Relief Act of 2020 (Subtitle B … Continue reading
The Internal Revenue Service has extended until June 30, 2021, the waiver of the physical presence requirement for retirement plan consents that was first announced in Notice 2020-42, 2020-26 I.R.B. 986 (6/22/2020). Notice 2021-03, 2021-02 I.R.B. ___ (1/11/2021). This latest notice includes a … Continue reading
The Supreme Court has allowed an appeal from the Superior Court decision in Trust under Will of Augustus T. Ashton, 203 EAL 2020 (12/2/2020). The order states the issue to be: Did the Superior Court err when it held that … Continue reading
Luzerne County has published a new fee schedule for the Register of Wills and Clerk of the Orphans’ Court, to be effective January 1, 2021. “Request to Increase Fees of that Section of the Division of Judicial Services and Records, … Continue reading
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
The latest (10/21/2020) draft of instructions to the Schedule K-1 for Form 1041 provides guidance for reporting excess 67(e) deductions by beneficiaries of terminating estates and trusts that is similar to the guidance that was previously reported from the IRS … Continue reading
Westmoreland County has rescinded local Orphans’ Court Rule WO5.17, relating to small estate petitions. “Orphans’ Court Rules; No. 3 of 2020” (9/29/2020), 50 Pa.B. 5843 (10/24/2020). … Continue reading