Trustee was not in contempt for preparing and filing an account that did not comply with the Rules of Orphans’ Court Procedure, but a surcharge was imposed “to uphold the authority of the Court,” although the fees of the CPA … Continue reading
Category Archives: Opinions
The settlor of an irrevocable trust, who retained no interests in the trust, did not have standing to participate in proceedings regarding the account filed by, and possible removal of, the trustee, and the decision upholding preliminary objections to dismiss … Continue reading
Provision of will directing that the shares of beneficiaries receiving governmental “need-based benefits” shall instead be paid to any existing “special needs trust” for the beneficiary or, if there is no trust, the share shall lapse and be distributed as … Continue reading
Orphans’ Court had jurisdiction to clarify its own order despite lapse of time, and had jurisdiction over retirement funds which had been liquidated, and so its order enforcing settlement of estate and distribution of retirement funds was affirmed, along with … Continue reading
Testamentary gifts to step-grandchildren that were conditioned upon their grandmother (the decedent’s wife) not electing against the will and not recovering assets “in our divorce after my death” were ineffective by reason of a final decree of divorce (and equitable … Continue reading
Small estate petition dismissed for failure to include a statement that the Pennsylvania inheritance tax return had been filed and the tax paid and failure to include a copy of a notice of appraisement, as required by Pa.R.O.C.P. 5.50(b)(5) and … Continue reading
Because the decedent’s will granted an option to purchase real estate at “the value as finally determined for Federal Estate Tax purposes,” the court ordered the executor to file a federal estate tax return even though the estate was too … Continue reading
An individual trustee who is not a lawyer may not represent the trust in court. Delaware Valley Landscape Stone, Inc. v. RRQ, LLC, ___ A.3d ___, 2022 PA Super 173 (10/13/2022). … Continue reading
A mortgage on property owned by husband and wife as tenants by entireties was valid, even though signed by only one spouse, when the signing spouse normally handled the finances for the family and the non-signing spouse benefitted from the … Continue reading
A joint trust created by a husband and wife which remained revocable by the surviving spouse (who was also the sole trustee) following the death of one spouse did not qualify as a “sole use trust” but was not a … Continue reading