In the article on the increase in the federal estate tax exclusion amount under the “megabill” enacted as P.L. 119-21 (see “Federal Estate Tax Exclusion Increased to $15 Million“), it was reported that a number of income tax provisions that...
York County has adopted a new local rule of Orphans’ Court Procedure 5.50.1, “Settlement of Small Estate by Petition.” “Adoption of Local Rule of Orphans’ Court Procedure 5.50.1; 6725-1448” (7/18/2025), 55 Pa.B. 5108 (8/2/2025). … Continue reading
Schuylkill County has adopted a new Sch.R.C.P. 2064 for the compromise, settlement, discontinuance, or distribution in an action involving an incapacitated person. “Administrative Order; No. S-1580-25” (7/9/2025), 55 Pa.B. 4971 (7/26/2025). … Continue reading
H.R. 1, previously known as the “One Big Beautiful Bill,” was passed by both houses of Congress and was signed into law on July 4, becoming P.L. 119-21. Section 70106 of the act changes the provision that had doubled the … Continue reading
In 2019, the Pa. Department of Revenue published in the Pa. Bulletin a table of life estate and remainder factors to be used to determine the present value of a life estate or remainder that is being transferred subject to … Continue reading
York County has adopted a new rule on required reports by county agencies in adoption proceedings. “Adoption of Local Rule of Orphans’ Court Procedure 15.5; 6725-1167” (York Co. 6/10/2025), 55 Pa.B. 4333 (6/28/2025). … Continue reading
On May 9, the House of Delegates of the Pa. Bar Association approved a joint recommendation of the Real Property, Probate and Trust Law and Elder Law Sections to support legislation that would allow both electronic wills and electronic forms … Continue reading
Philadelphia has adopted new local Orphans’ Court rules on determining title to real estate under 20 Pa.C.S. § 3546, discovery, and the appointment of counsel for the alleged incapacitated person in guardianship proceedings. “Adoption of Philadelphia Court of Common Pleas … Continue reading
Carbon County has adopted two new local Orphans’ Court rules on the filing and confirmation of reports of auditors or masters: New Local Rule 9.6 governs notice of the filing of a report of an auditor or master. “Adoption of … Continue reading
Westmoreland County has amended the fees charged by the Register of Wills and Clerk of the Orphans’ Court to include a processing fee of 2.79% for credit card transactions, effective June 1, 2025. “Addendum to Fees Charged by Register of … Continue reading