↓

Evans Estate Law Resources

Home Menu ↓
Skip to primary content
Skip to secondary content
  • Home
  • Resource Types
    • News
    • Articles
    • Opinions
    • Rules and Regs.
    • Directories
    • Statutes
    • Rates
    • Tips
    • Overview
    • Forms
  • Rate Tables
    • Applicable Federal Rates
    • Section 7520 Rates
    • Blended Annual Rates
    • Federal Under/Overpayments Rates
    • PA Underpayment Rates
    • PA Common Level Ratios
    • Federal Estate and Gift Tax Rates and Exclusions
  • Directories
    • Registers of Wills
    • Clerks of Orphans’ Courts
    • PA Legislation Pending
    • Attorney General Offices and Notices
    • Software and Services for an Estates Practice
    • Eligible Institutions for Fiduciary Funds
  • About Us
    • Daniel B. Evans
  • Login/Membership
    • Log In
    • Membership Billing
    • Membership Cancel
    • Membership Checkout
    • Membership Confirmation
    • Membership Invoice
    • Membership Levels
Home→Categories Opinions 1 2 3 … 62 63 >>

Category Archives: Opinions

Post navigation

← Older posts

Choice of Law for Administration of Trust

Posted on September 20, 2023 by Daniel EvansSeptember 20, 2023

The validity of the appointment of a successor trustee by the beneficiaries of the trust for a trust that was created by California settlors and provided for the interpretation of the trust in accordance with California law was to be … Continue reading →

Posted in Opinions | Tagged Choice of law, Situs of trust, Trustee appointment, Trustee removal

Contempt Affirmed over Situs Dispute

Posted on September 15, 2023 by Daniel EvansSeptember 20, 2023

The imposition of sanctions for contempt is an appealable order, and the Orphans’ Court did not abuse its discretion in holding the beneficiaries of a trust in contempt, and imposing the payment of the trustee’s legal fees as sanctions, when … Continue reading →

Posted in Opinions | Tagged Appealability, Contempt, Jurisdiction

Appeal of Reconsideration Quashed

Posted on September 11, 2023 by Daniel EvansSeptember 11, 2023

An appeal from an order of the Orphans’ Court granting in part and denying in part a motion for reconsideration was quashed even though the issues for which reconsideration was denied were appealable because the motion for reconsideration did not … Continue reading →

Posted in Opinions | Tagged Appealability

Trustee Removed and Trust Modified Due to Unanticipated Circumstances

Posted on September 4, 2023 by Daniel EvansSeptember 4, 2023

The Orphans’ Court properly removed the appellant as a trustee under 20 Pa.C.S. § 7766(b)(3) because he never took any steps to protect or administer the property that was transferred to the trust, and did not pay the mortgage for … Continue reading →

Posted in Opinions | Tagged PDF 7740.2, Removal of trustee, Trust Modification

Rebutting Presumption of Revocation of Lost Will

Posted on September 4, 2023 by Daniel EvansSeptember 4, 2023

The Orphans’ Court had jurisdiction to consider the probate of a lost will after letters of administration had been issued to the decedent’s daughter, and even though the Register of Wills had never acted on a petition to probate the … Continue reading →

Posted in Opinions | Tagged Jurisdiction, Lost wills

Tax Clause Did Not Allow Payment of Inheritance Tax on Non-Estate Transfers

Posted on August 24, 2023 by Daniel EvansAugust 24, 2023

The tax clause in the will directed that the estate and inheritance taxes payable “with respect to property or interests passing my will” were to be paid from the residue without apportionment, and so under 72 P.S. § 9144(f), the … Continue reading →

Posted in Opinions | Tagged 72 P.S. §9144(f), Individual retirement account, Inheritance Tax

Appeal of Partnership Buy-Sell Agreement

Posted on August 24, 2023 by Daniel EvansAugust 24, 2023

The PA Supreme Court has allowed an appeal on the following issue (as stated by the petitioner): “Where a non-party to a partnership agreement is not a signatory to the agreement and is not a third-party beneficiary of it and … Continue reading →

Posted in Opinions | Tagged Buy-sell agreements, Partnership agreements

Trust Created by Agent under Invalid Power of Attorney is Void

Posted on August 24, 2023 by Daniel EvansAugust 24, 2023

The Supreme Court has reversed the Superior Court and ruled that when a trust is created by an agent acting under a power of attorney that is void ab initio, the trust is also void. In re: Joseph L. Koepfinger, … Continue reading →

Posted in Opinions | Tagged Power of Attorney

Trustee Removed and Assessed Legal Fees

Posted on August 18, 2023 by Daniel EvansAugust 18, 2023

The trustee was properly removed for commingling trust assets with his own, failing to make distributions in accordance with the trust instrument, and making distributions to himself without the approval of a disinterested trustee as required by the trust instrument. … Continue reading →

Posted in Opinions | Tagged Attorney fees, Trustee decisions, Trustee discretion, Trustee removal

Genetic Testing Determinative of “Issue”

Posted on August 18, 2023 by Daniel EvansAugust 18, 2023

A claimant born during the marriage of the decedent and the person’s mother, and “held out” by the decedent as a child of the decedent, was nevertheless not an “issue” entitled to an intestate share of the decedent’s estate when … Continue reading →

Posted in Opinions | Tagged Intestacy, Paternity, Presumption of paternity

Post navigation

← Older posts
Home→Categories Opinions 1 2 3 … 62 63 >>

Contact Us:

Evans Law Office
101 Old York Road, Suite 303
Jenkintown, PA 19046
Telephone: (866) 348-4250
Email: resources@evans-legal.com
Site Work and Design Provided by M&K Early Design Group
© 2023 - Evans Estate Law Resources
↑