Dauphin County has promulgated several changes to its local rules regarding the confidentiality of information filed with the court, including the Orphans’ Court, amending local Rule of Judicial Administration 101 and 102 and local Orphans’ Court Rule 1.8(c). “Promulgation of … Continue reading
Category Archives: News
[Updated 2/28/2024] The Pennsylvania personal income tax treats “income in respect of a decedent” (often referred to as “IRD”) in a way that is completely different from the federal income tax treatment of IRD, and practitioners dealing with estates of … Continue reading
The Orphans’ Court Procedural Rules Committee has published a revised new O.C. Rule 14.3, and a new Form G-05, relating to expert reports on incapacity in guardianship proceedings in lieu of in-court testimony or depositions. This new proposed rule and … Continue reading
With the release of the Consumer Price Index for August 2017, it’s possible to calculate various inflation adjustments for 2018. The following are the significant federal estate planning numbers, with the numbers for 2017 shown in parentheses: The base applicable … Continue reading
The Butler County Court of Common Pleas has appointed Gerri V. Paulisick as the Master in Orphans’ Court. “Appointment of Orphans’ Court Master; MSD No. 1 of 2017” (Butler Co. 8/31/2017), 47 Pa.B. 5780 (9/16/2017). … Continue reading
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
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