A beneficiary may revoke an assignment of undistributed interests in a spendthrift trust, and so summary judgment on a petition for declaratory relief is appropriate. Middleton Trust, 6 Fid.Rep.3d 1 (O.C. Montg. 2015) (opinion by Murphy, J.) … Continue reading
Category Archives: Opinions
The Supreme Court has held that the denial of a petition to intervene in a child custody proceeding is a collateral order that is appealable as of right under Pa.R.A.P. 313. K.C. and V.C. v. L.A., 128 A.3d 774, No. 65 … Continue reading
Provision of will directing executor to pay the costs of delivering “such tangible property” expanded the meaning of “personal effects” to include a gift of automobiles, which is consistent with a previous will and a summary of that will prepared … Continue reading
Administrator properly rejected offers of one beneficiary to rent or purchase real estate owned by decedent, and letter from the decedent, which expressed a desire that the beneficiary reside at the property, was not a codicil because it expressed no … Continue reading
Estate’s payment of inheritance on individual retirement accounts was proper when will directed that “all taxes that may be assessed in consequence of my death” be paid “from my residuary as a part of the expense of the administration of … Continue reading
Preliminary objections sustained to civil complaint transferred from the Civil Division of Philadelphia County to the Orphans’ Court of Montgomery County after challenges to will and trust document had already been dismissed in Montgomery County, although claims of fraud and … Continue reading
Direction in will that all estate, inheritance, and other death taxes be paid “out of and charged against my estate” overcame statutory direction that inheritance tax be paid from shares of estate subject to tax, and not from charitable shares. … Continue reading
Codicil upheld as valid even though witnessed by a minor and even though the date on the codicil was added after the death of the testator. Weitz Estate, 5 Fid.Rep.3d 372 (O.C. Luzerne 2015). … Continue reading
When will directed that real estate be sold and the proceeds divided among named beneficiaries, but contained no residuary clause, and agent sold real estate before death, proceeds of sale will be distributed to beneficiaries named in will and rest … Continue reading
Individual retirement account of decedent over the age of 59-1/2 held to be taxable because the applicable of the federal estate tax unified credit, which excluded estate of $5,250,000 from federal estate tax, did not make account “exempt from Federal … Continue reading