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Home→Categories Statutes 1 2 3 4 >>

Category Archives: Statutes

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Divorce Orders Must Include Beneficiary Designation Warnings

Posted on December 31, 2022 by Daniel EvansDecember 31, 2022

The Act of November 3, 2022, No. 106, P.L. 1691, amends 23 Pa.C.S. § 3323 to require that divorce decrees and annulment orders include a provision advising the parties to reaffirm or change beneficiary designations for life insurance policies, annuity … Continue reading →

Posted in News, Statutes | Tagged Beneficiary designations, Divorce, PEF 6111.2

Charitable Gift Annuity “De-Risking” Contracts

Posted on December 31, 2022 by Daniel EvansDecember 31, 2022

The Act of November 3, 2022, No. 152, P.L. 2145, amends the Charitable Gift Annuity Exemption Act (No. 127 of 1996) to allow charities to purchase “de-risking annuity contracts” from insurance companies to make the payments required by charitable gift … Continue reading →

Posted in News, Statutes | Tagged Charitable gifts, Charitable organizations

New Inheritance Tax Exemption for Military Deaths

Section 15.1 of the Act of July 8, 2022, No. 53 (HB 1342), adds a new subsection 2111(u) to the inheritance and Estate Tax Act (72. P.S. §9111(u)) that exempts from inheritance tax the transfer of personal property resulting from … Continue reading →

Posted in News, Statutes | Tagged Inheritance Tax

Income Tax Returns of Revocable Trusts after the Settlor’s Death

Posted on June 28, 2019 by Daniel EvansJuly 16, 2019

H.B. 262, which eliminates the inheritance tax on all transfers from parents to children who are 21 or younger, also allows revocable trusts to be treated as part of the estate for Pennsylvania income tax purposes if the estate has … Continue reading →

Posted in News, Statutes | Tagged Fiduciary income tax

No Inheritance Tax on Transfers from Parents to Minors

Posted on June 28, 2019 by Daniel EvansJune 28, 2019

In H.B. 262, the Pennsylvania legislature has voted to eliminate the inheritance tax on all transfers from parents to children who are 21 or younger. The legislation was approved by the governor on June 28 as Act 13 of 2019....

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Posted in Articles, Statutes | Tagged Inheritance Tax

Pennsylvania Legislation 2017-2018

The following chart shows the status of legislation introduced in the 2017-2018 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners.  Click on the bill number to see the history or text of the … Continue reading →

Posted in Statutes, uncategorized

Examination of Annual Reports of Guardians (Act 114)

S.B. 1886 was signed into law by Governor Wolf on October 24, 2018, becoming Act 114 of 2018. The act amends 20 Pa.C.S. § 5521(c) to require Clerks of the Orphans’ Court to report delinquencies in the filing of annual reports … Continue reading →

Posted in News, Statutes | Tagged Guardianship, Incapacitated Person

Increases in Bonds of Personal Representatives (Act 113)

S.B. 1885 was signed into law by Governor Wolf on October 24, 2018, becoming Act 113 of 2018. The act amends 20 Pa.C.S. § 3175 to allow Registers of Wills to increase the bonds required of personal representatives after inventories or … Continue reading →

Posted in News, Statutes | Tagged Bonds of personal representatives

New Anatomical Gift Legislation (Act 90)

S.B. 180 was signed into law by Governor Wolf on October 23, 2018, becoming Act 90 of 2018. The act makes a number of changes  to the disposition of decedent’s remains and makes extensive changes to Chapter 86, on anatomical … Continue reading →

Posted in News, Statutes | Tagged Anatomical gifts, Decedent's remains

Life Policy Locator Service

The Act of June 28, 2018, No. 48 (H.B. 152), requires the Pennsylvania Insurance Department and all insurance companies with life insurance policies or annuity contracts in force in Pennsylvania to participate in the Life Policy Locator Service provided by the … Continue reading →

Posted in News, Statutes | Tagged Life insurance, Life insurance beneficiary

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