Monroe County has adopted new local Orphans’ Court rules consistent with the state-wide rules that took effect in September 2016, to be effective 30 days after publication in the Pennsylvania Bulletin. “Implementation of Local Orphans’ Court Rules; 5 CV 2017 … Continue reading
Category Archives: News
The Internal Revenue Service has announced a new simplified procedure for obtaining relief for filing a late estate tax return in order to elect portability. Under IRC section 2010(c)(5)(A), the federal estate tax exclusion amount for a surviving spouse can … Continue reading
I’ve created a new on-line service that provides specialized calculators for certain estate and tax planning issues. Currently, the following calculators are available: Cost/Benefit of Gifts of Appreciating Property Cost/Benefit of Grantor Trusts Gift Tax on Net-Net Gifts Income Tax … Continue reading
Cambria County has adopted new local Orphans’ Court rules, to be effective July 1, 2017. “Adoption of Local Orphans’ Court Rules; Orphans’ Court Division; Case No. 1256,” (Cambria Co.), 47 Pa.B. 2874 (5/20/2017). … Continue reading
Schuylkill County has adopted new local rules consistent with the state-wide rules that took effect in September 2016, to be effective 30 days after publication in the Pennsylvania Bulletin. “Orphans’ Court Rules; CP-54-AD-38-17” (Schuylkill Co. 4/19/2017), 47 Pa.B. 2544 (5/6/2017). … Continue reading
The Department of the Treasury has released interim guidance on the discharge of federal estate tax liens under IRC section 6324(a). Unlike other federal tax liens, the federal estate tax lien arises immediately at death, without any assessment, notice or … Continue reading
Westmoreland County has adopted new Orphans’ Court rules, to be effective 30 days after publication in the Pennsylvania Bulletin. “Orphans’ Court Rules; No. 3 of 2017,” (Westmoreland Co. 4/6/2017), 47 Pa.B. 2431 (4/29/2017). … Continue reading
Lycoming County has rescinded its Orphans’ Court Rules and adopted new rules consistent with the state-wide rules that took effect in September 2016, to be effective 30 days after publication in the Pennsylvania Bulletin. “Amendments to the Rules of Orphans’ … Continue reading
Much of the Revised Uniform Law on Notarial Acts, 57 Pa.C.S. Ch. 3 (which was enacted in Pennsylvania as Act No. 73 of 2013), was to become effective only after the Department of State gave notice that is has approved … Continue reading
Crawford County has adopted new Orphans’ Court Rules, to be effective 30 days after publication in the Pennsylvania Bulletin. “Adoption of Local Orphans’ Court Rules; O.C. 2017-17” (3/6/2017), 47 Pa.B. 1738 (3/25/2017). … Continue reading