When there is clear evidence that a substantial amount of money is missing, an agent will be required to file an account even though the agent lacks records to prepare a full account. Guardo v. Buzzuro, 7 Fid.Rep.3d 14 (O.C. … Continue reading
Category Archives: Opinions
Parental rights of father terminated when he was not able to provide stable housing or ensure the safety of the child, evidence showing that he had not made progress towards remaining drug and alcohol free, improving parenting skills, locating appropriate housing, … Continue reading
Beneficiaries named in a trust amendment prepared by a lawyer do not have standing as third-party beneficiaries to sue the lawyer for breach of contract when the trust amendment was never executed due to an admitted “oversight” by the lawyer. … Continue reading
Intent of decedent to create joint bank account determined from the actions of the parties and not the way in which signature cards were filled in; agent who received and disbursed decedent’s funds in good faith during her lifetime held … Continue reading
Applying cy pres, a gift to the Pennsylvania Society for the Prevention of Cruelty to Animals for the support of an animal shelter in a particular township will be distributed to a different nonprofit organization operating the only animal shelter … Continue reading
Child who was over the age of 18 at death, but who had been adjudicated to be incapacitated, was a “dependent child” within the meaning of 20 Pa.C.S. § 2016(b), and father who had no contact with child for a … Continue reading
Inheritance tax payment that was mailed three months after death, but not postmarked until two days later, was not timely and not eligible for 5% discount. DiCristofaro Estate, 6 Fid.Rep.3d 203 (O.C. Chester Co. 4/25/2016). … Continue reading
Animals are not “persons” within the meaning of § 2116(a)(2) of the Inheritance and Estate Tax Act, 72 P.S. § 9116(a)(2), and so a “honorary trust” (see 20 Pa.C.S. § 7738) established for the benefit of horses is not subject … Continue reading
Husband of decedent was allowed to disinter and reinter the remains of his deceased wife over the objections of the executor of her estate, but only if a wrongful death action was not filed within the statute of limitations or, … Continue reading
After termination of parental rights, child is still the “issue” of the biological parent for purposes of determining the beneficiaries of a trust, but will cease to be a beneficiary once adopted; no reformation or division of trust in order … Continue reading