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
Category Archives: News
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
Under Act 95 of 2016 (H.B. 1605), which became effective last Saturday, inactive individual retirement accounts (IRAs) can escheat to the Pennsylvania Treasury even though the account owner is under age 70-1/2 and not required to take distributions. Under the … Continue reading
Cumberland County has published new fees schedules for the Register of Wills and the Orphans’ Court. Both schedules are effective 1/1/2017. “Register of Wills Fee Schedule; 21-16-1253,” 46 Pa.B. 7812 (Cumberland Co. 12/17/2016). “Orphans’ Court Fee Schedule; 21-16-1253,” 46 Pa.B. 7811 (Cumberland … Continue reading
The Orphans’ Court Procedural Rules Committee has released a Notice of Proposed Rulemaking with new proposed rules for guardianship proceedings. “Proposed Amendment of Pa. O.C. Rule 1.5, Proposed Rescission of Pa. O.C. Rules 14.1—14.5 and Orphans’ Court Forms G-01—G-04, Proposed … Continue reading
The Act of November 2, 2016, No. 116, H.B. 447, adds a new section 514 to the Landlord and Tenant Act of 1951 that allows the personal representative to terminate the decedent’s lease of a residential unit, but only for … Continue reading