Jurisdiction and Disposition of Litigation Proceeds Arising from Decedent’s Death

The Orphans’ Court of Philadelphia County had jurisdiction to determine the proper distribution of the proceeds of a wrongful death action brought in Delaware County when the Court of Common Pleas of that county had ordered that the proceeds be … Continue reading

Revocation of Trust Was Valid Despite Later Adjudication of Incapacity; Surcharge of Agent for Bargain Sale to Son

The alleged incapacitated person was adjudicated incapacitated in 2024, but was found to have had testamentary capacity in 2018 when she revoked her revocable trust, based mainly on the testimony of her counsel who met with her and prepared the … Continue reading

Petition for Guardianship Dismissed for Lack of Jurisdiction

A petition for the appointment of a guardian for an alleged incapacitated person (AIP) was dismissed without prejudice under the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act, 20 Pa.C.S. 5901 et. seq., even though the AIP had recently voted … Continue reading

No Inheritance Tax Deduction for Indemnifications

Inheritance tax deductions were not allowed to the estate of the beneficiary of a trust for amounts paid as reimbursements for excessive trust distributions and for legal fees paid in accordance with indemnification agreements that were signed by the beneficiary … Continue reading