As previously reported, the IRS has published final regulations on the expenses of estates and trusts that are subject to the 2% floor for miscellaneous itemized deductions. T.D. 9664, 79 F.R. 26616 (5/9/2014) These final regulations require estates and trusts … Continue reading
Category Archives: Rules and Regs.
Lehigh County has adopted new local Orphans’ Court rules, generally effective 5/15/2014. Orphans’ Court Rules, File No. AO 2014-0002 (3/20/2014), 44 Pa.B. 2201 (4/12/2014). … Continue reading
Lehigh County has adopted a new fee schedule for the Clerk of the Orphans’ Court, effective 5/1/2014. Clerk of Orphans’ Court Division; Fee Schedule, File No. AO2014-0001 (3/19/2014), 44 Pa.B. 2054 (4/5/2014). … Continue reading
Effective April 1, 2014, self-made photocopies in the offices of the Butler Co. Register of Wills and Clerk of Orphans’ Court will be $.50 each. Register of Wills and Clerk of Orphans’ Court Schedule of Fees and Costs, OC No. … Continue reading
Bucks County has amended its fee schedules to include convenience fees for credit card transactions. Fees of Clerk of Orphans’ Court Division, Administrative Order No. 66, 44 Pa.B. 17 (1/4/2014); Fees of Register of Wills, Administrative Order No. 67, 44 … Continue reading
Lycoming County has amended Rule L3.4 to require the use of a cover sheet for every petition, motion, exception, stipulation, or other request for an order or relief. Amendments to the Orphans’ Court Rules, Doc. No. 13-03016, 44 Pa.B. … Continue reading
Mercer County has entered three administrative orders: 1. Administrative Order No. 1, Register’s No. 2013-767, 44 Pa.B. 24 (1/4/2014), directs the Register of Wills to notify judges each year whether or not the annual reports of guardians required by 20 … Continue reading
Westmoreland County has amended its local Rule WO407 to conform to the new $50,000 limit on small estates petitions. Orphans’ Court Rule WO407, Nr. 3 of 2014 (4/21/2014), 44 Pa.B. 2750 (5/10/2014); Orphans’ Court Rule WO407, No. 65-96-214 (4/28/2014), 44 … Continue reading
Carbon County has adopted an an administrative order imposing an annual fee of $300 for remote access to the dockets and images of documents filed with the Prothonotary and the Register of Wills and Orphans’ Court. Establishment of Remote Access … Continue reading
Bucks County has adopted a new local Rule 3.7A for the electronic filing and service of legal papers. Order Promulgating Orphans’ Court Rule 3.7A—Electronic Filing and Service of Legal Papers (3/26/2014), 44 Pa.B. 2200 (4/12/2014) … Continue reading