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