The Supreme Court has adopted a new public access policy for records of appellate and trial courts in Pennsylvania. Public Access Policy of the Unified Judicial System of Pennsylvania: Case Records of the Appellate and Trial Courts; No. 477 Judicial … Continue reading
Category Archives: News
The Advisory Committee on Decedents’ Estates Laws of the Joint State Government Commission has released a new report recommending changes to the Probate, Estates and Fiduciary Code (Title 20 Pa.C.S.) and Title 20 Pa.C.S. (Corporations and Unincorporated Associations). Proposed changes … Continue reading
Amendments to Pa. Rule of Appeallate Procedure 126 have been proposed that would clarify the treatment of unpublished or non-precedential opinions. “Proposed Amendments to Pa.R.A.P. 126,” 47 Pa.B. 7 (App. Ct. Proc. Rules Com. 1/7/2017). … Continue reading
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 … Continue reading
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 … Continue reading
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 … Continue reading
Montgomery County has published new fees schedules for the Register of Wills and the Orphans’ Court. Both schedules are effective 1/1/2017. “Fees of Register of Wills,” 46 Pa.B. 8032 (Montgomery Co. 12/24/2016). “Fees of Clerk of Orphans’ Court,” 46 Pa.B. 8031 (Montgomery Co. 12/24/2016). … Continue reading
Chester County has published new fees schedules for the Register of Wills and the Orphans’ Court. Both schedules are effective 2/1/2017. “Fee Bill for the Office of Register of Wills and Clerk of Orphans’ Court,” No. 1516-9999, 46 Pa.B. 8027 (Chester … Continue reading
The IRS has issued another private letter ruling granting retroactive tax effect to a judicial modification of a trust. In PLR 201652002, the IRS granted retroactive effect to a court “reformation” under Uniform Trust Code § 416, which allows a … Continue reading
The “21st Century Cures Act,” H.R. 34, which was signed into law on December 13, 2016, becoming P.L. 114-255, made a change to the Social Security Act in order to allow people with disabilities to create their own Medicaid-qualifying trusts … Continue reading