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
Category Archives: Opinions
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
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
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
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
The sister of the decedent, who was the decedent’s sole intestate heir but whose only interest under the previous will of the decedent (from 1987) was as an executor, had no standing to appeal from the probate of the decedent’s … Continue reading
On remand from the Supreme Court, the Superior Court has held that, even if the settlor and beneficiaries could modify an irrevocable trust to allow the beneficiaries to remove and replace trustees, the modification might still be void for undue … Continue reading
Although trustees may employ legal counsel to advise them about discretionary distributions, and to negotiate settlements with beneficiaries, the requested legal fees were largely denied because they were excessive, imprudent, and disproportionate to the value of the trust. Mandell Trust, … Continue reading
The beneficiaries of certificates of deposits which were originally alleged to be “in trust for” accounts, and which had been held to give them standing to challenge actions of decedent’s agents who removed the beneficiary designations before the decedent’s death, … Continue reading
The Orphans’ Court had addressed the argument that the alleged incapacity person had established an adequate support system, so that there was a less restrictive alternative and the appointments of a guardian of the estate and a partial guardian of … Continue reading