The Internal Revenue Service has confirmed that the assets of a trust that is a grantor trust for federal income tax purposes do not get a new income tax basis at the death of the grantor merely because the trust … Continue reading
Category Archives: News
Pa.R.O.C.P. 14.8 has been amended to include more detailed recording of enforcement actions in guardianship reporting. “Order Amending Rule 14.8 of the Pennsylvania Rules of Orphans’ Court Procedure; No. 948 Supreme Court Rules Docket” (6/12/2023), 53 Pa.B. 3305 (6/24/2023), to … Continue reading
In Rev. Rul. 2023-2, ___ I.R.B. ___, the Internal Revenue Service has held that assets held in an irrevocable trust that was a grantor trust do not receive a new basis under I.R.C. § 1014 on the death of the … Continue reading
Westmoreland County has adopted a new local form of report for adoption intermediaries. “Order Adopting New Form for Report of Intermediary; No. 3 of 2023” (3/14/2023), 53 Pa.B. 1665 (3/25/2023). … Continue reading
Philadelphia has adopted new local Orphans’ Court Rules 3.5A (“Procedure for Determination when No Response is Filed to a Petition under Pa.R.O.C.P. 3.5(a) or 3.5(b)”) and 5.50A (“Settlement of Small Estates by Petition”), and has amended and restated Rule 14.2A … Continue reading
The Supreme Court has adopted new Pa.R.O.C.P. 1.22, which provides that “Citation of authorities in matters subject to these rules shall be in accordance with Pa.R.A.P. 126.” “In re: Order Adopting Rule 1.22 of the Pennsylvania Rules of Orphans’ Court … Continue reading
Lackawanna County has adopted a new Lacka.Co.R.C.P. 175 for the use of “Advanced Communication Technology” (e.g., videoconferencing), and has amended Rule 208.3(a) on motion procedure, both of which may affect Orphans’ Court practice. “Adoption of Lacka.Co.R.C.P. 175 and Amendments to … Continue reading
Somerset County has increased the monthly fees of currently serving court-appointed professional guardians for incapacitated individuals who receive a medical assistance long-term care grant to $300.00 per month, effective January 9, 2023. “Administrative Order; Administrative Order 1 of 2023″ (1/5/2023), 53 … Continue reading
York County has increased the monthly fees of currently serving court-appointed professional guardians for incapacitated individuals who receive a medical assistance long-term care grant to $300.00 per month, effective January 1, 2023. “Increase in Fees for Court-Appointed Guardian of Medicaid … Continue reading
Indiana County has increased the monthly fees of currently serving court-appointed professional guardians for incapacitated individuals who receive a medical assistance long-term care grant to $300.00 per month, effective January 1, 2023. “Increase in Fees for Court-Appointed Guardians of Medicaid … Continue reading