The Internal Revenue Service has announced a new simplified procedure for obtaining relief for filing a late estate tax return in order to elect portability. Under IRC section 2010(c)(5)(A), the federal estate tax exclusion amount for a surviving spouse can … Continue reading
Category Archives: Rules and Regs.
The Supreme Court has amended Rules of Juvenile Court Procedure relating to dispositional hearings on deliquencies and post-dispositional reviews. “Order Amending Rules 512, 610 and 612 of the Rules of Juvenile Court Procedure; No. 737 Supreme Court Rules Doc.,” 47 … Continue reading
Cambria County has adopted new local Orphans’ Court rules, to be effective July 1, 2017. “Adoption of Local Orphans’ Court Rules; Orphans’ Court Division; Case No. 1256,” (Cambria Co.), 47 Pa.B. 2874 (5/20/2017). … Continue reading
Schuylkill County has adopted new local rules consistent with the state-wide rules that took effect in September 2016, to be effective 30 days after publication in the Pennsylvania Bulletin. “Orphans’ Court Rules; CP-54-AD-38-17” (Schuylkill Co. 4/19/2017), 47 Pa.B. 2544 (5/6/2017). … Continue reading
Westmoreland County has adopted new Orphans’ Court rules, to be effective 30 days after publication in the Pennsylvania Bulletin. “Orphans’ Court Rules; No. 3 of 2017,” (Westmoreland Co. 4/6/2017), 47 Pa.B. 2431 (4/29/2017). … Continue reading
Lycoming County has rescinded its Orphans’ Court Rules and adopted new rules consistent with the state-wide rules that took effect in September 2016, to be effective 30 days after publication in the Pennsylvania Bulletin. “Amendments to the Rules of Orphans’ … Continue reading
Crawford County has adopted new Orphans’ Court Rules, to be effective 30 days after publication in the Pennsylvania Bulletin. “Adoption of Local Orphans’ Court Rules; O.C. 2017-17” (3/6/2017), 47 Pa.B. 1738 (3/25/2017). … Continue reading
Erie County has adopted new Orphans’ Court local rules, to be effective 30 days after publication in the Pennsylvania Bulletin. “Order Adopting Orphans’ Court Rules; Doc. No. 52-2017” (2/21/2017), 47 Pa.B. 1630 (3/18/2017). … Continue reading
Adams County has adopted new Orphans’ Court local rules for Chapter 14 (Guardianship of Incapacitated Persons), Chapter 15 (Adoptions) and Chapter 16 (Abortion Control Act), all to be effective 30 days after publication in the Pennsylvania Bulletin, and has amended … Continue reading
Armstrong County has amended its Local O.C. Rule 10.7, relating to the filing of inventories. Adoption of New Local Orphans’ Court Rules, No. CP-03-AD-0000001-2016 (1/20/2017), 47 Pa.B. 950 (Armstrong Co. 2/18/17). … Continue reading