When a power of attorney provided for “limited gifts” to persons “my attorney reasonably considers to be the natural objects of my bounty,” the agent should be surcharged for gifts that exceed the federal gift tax annual exclusion amount, but should not be surcharged for limited gifts to a daughter’s son, her son’s wife, her step-son, or her step-son’s wife, even though those persons were not beneficiaries under the principal’s will. In re: Betty J. Fiedler, 132 A.3d 1010, 2016 PA Super 3 (1/5/2016) (en banc; applying statutes in effect before Act 95 of 2014), 2015 PA Super 10 (1/16/2015) (decision of three judge panel), aff’ng in part and rev’g in part, Betty J. Fiedler, In re, 4 Fid. Rep. 3d 90 (O.C. Lanc. 2013) (Opinion by Hoberg, J.).