Under a power of attorney, the agent did not keep records of disbursements and receipts; after reconstructing an account, the court surcharged the agent $11,207 for (1) half of property improvements on property jointly owned between principal and agent (for which principal paid all), (2) for half of the rent from that property, and (3) for the profits from the auctioning of the principal’s personalty. The court also considered whether the property of the principal was transferred into joint tenancy between principal and agent for just consideration, which the court found that it had. Gardner Estate, 3 Fid. Rep. 3d 387 (C.P. Clinton 2012):
Agent under power of attorney was compelled to account, which he did, and then filed an action for declaratory judgment that all actions against him for his agency were barred by the statute of limitations, to which the court dismissed; the agent appealed, and the Orphans’ Court explained that the affirmative defense of statute of limitations was raised improperly and that the declaratory judgment was moot, because no party had yet objected to the account. Moskowitz Estate, 3 Fid. Rep. 3d 413 (O.C. Delaware 2012) (Opinion by Cronin, J.)
After allowing revocation of biological mother’s consent to adoption by biological father and his wife, and after appeals by the father to the Superior Court (which directed calculation of counsel fees) and Supreme Court, the Orphans’ Court considered counsel fees and cost for both biological mother’s attorney and for the guardian ad litem (for the minor) provided by the county; having found the biological father’s (and wife’s) actions to be vexatious and obdurate litigants, the court denied the fees and cost for the guardian, because the request was not timely, and granted counsel fees and costs for the attorney of the biological mother for $86,404.44. Baby Girl GD, In re, 3 Fid. Rep. 3d 421 (O.C. Montgomery 2013) (Ott, J.)
Court held that it was not required to consider expert testimony of whether a bond existed between mother and child before terminating parental rights, as it had considered that issue with the evidence presented and had found no such relationship. Adoption of JMSB, 3 Fid. Rep. 3d 354 (O.C. Chester) (Sacavage, J.)
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— Notice —
[York Co. Note to Pa.O.C. Rule 5.1: York County Civil Rule 6210 designates the York Legal Record as the legal periodical for York County. 25 Pa.B. 2048 (5/27/95).]
Rule 5.1.1. Method. Form of Notice.
Except as otherwise provided in these rules or as provided by Act of Assembly, every notice shall contain at least the following information:
(a) the caption of the case;
(b) a description of the nature of the proceeding;
(c) the date, time, and place when the matter is to be heard by the Court to the extent then known;
(d) the name of the decedent, settlor, minor, or incapacitated person, if not disclosed by the caption;
(e) the names and addresses of all fiduciaries; and
(f) the name and address of counsel for each fiduciary.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
Rule 5.2.1. Method. When No Fiduciary.
Except where otherwise provided by a rule adopted by the Supreme Court or by an Act of Assembly, notice to a person who is not sui juris and whose interest is not represented by a guardian or trustee shall be given:
(a) to the person, if the person is not sui juris solely by reason of minority but is over fourteen years of age; and
(b) unless the Court by special order shall otherwise direct, to such one or more of the following persons as may exist:
(1) the parents of the person, if the person is an unmarried minor and one or both of the parents are sui juris;
(2) the spouse of the person;
(3) the individual with whom the person resides or by whom the person is maintained;
(4) the superintendent or other official of the institution having custody of the person;
(5) the attorney-in-fact with power to act on behalf of the person under a durable general power of attorney, if known; and
(c) to such other persons as the Court by special order may direct.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
Rule 5.3.1. Advance Notice.
In any proceeding in which no preliminary decree is required, the notice may be given in advance of the filing of the petition or other application to the Court. In such case the return of notice required by Rule 5.4 and Local Rule 5.4.1 may be included in or attached to the petition. The Court may direct additional notice whenever that is deemed advisable by the nature of the proceeding or the circumstances.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
[York Co. Note to Pa.O.C. 5.4: See Pa.R.C.P. 76 for the definition of “affidavit.” 25 Pa.B. 2048 (5/27/95).]
Rule 5.4.1. Return of Notice. Additional Requirements.
In addition to the requirements of Rule 5.4, the following requirements shall be satisfied:
(a) A copy of the notice required to be given shall be attached to the return.
(b) Return of notice by personal service shall set forth the date, time, place, and manner of service, the identity of the person served, and any other facts necessary for the Court to determine whether proper service has been made.
(c) Return of notice by mail shall set forth the date on which the notice was placed in the mail, the name and address of the person to whom the notice was addressed, and whether the notice was mailed by ordinary mail or by registered or certified mail. In any case where notice is required to be given by registered or certified mail, both the original mailing receipt and the original return receipt signed by or on behalf of the person to be notified shall be attached to the return. If the person making the return has personal knowledge or cause to believe that the notice was not received by the person to be notified, he or she shall so state in the return.
(d) Return of notice by publication shall consist of proof of publication together with an affidavit of publication by the publisher or agent of the publisher.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
Evans Law Office
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (866) 348-4250
Email: resources@evans-legal.com
Below is a copy of the local rules of the Philadelphia Orphans’ Court as found on the web site of the Phildelphia Courts.
Evans Law Office
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (866) 348-4250
Email: resources@evans-legal.com
HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.
Title 255 – Local Court Rules
— Schuylkill County —
Amendments to Orphans’ Court Rules
— Order of Court —
And Now, this 4th day of November, 1999, at 2:00 p.m., the Court hereby amends Schuylkill County Orphans’ Court Rules 2.4B and 6.4A. The rules are amended for use in the Court of Common Pleas of Schuylkill County, Pennsylvania (21st Judicial District) and shall be effective for all accounts filed for audit on or after January 15, 2000.
It is further Ordered that said rules as they existed prior to the amendment are hereby repealed and annulled on the effective date of said rules as amended, but no right acquired thereunder shall be disturbed.
The Clerk of the Orphans’ Court of Schuylkill County is Ordered and Directed to do the following:
1. File ten (10) certified copies of this Order and Rules with the Administrative Office of Pennsylvania Courts.
2. File two (2) certified copies of this Order and Rules with the Legislative Reference Bureau for publication in the Pennsylvania Bulletin, together with a diskette reflecting the text in the hard copy version.
3. File one (1) certified copy of this Order and Rules with the Pennsylvania Orphans’ Court Rules Committee.
4. Forward one (1) copy to the Schuylkill County Bar Association for publication in the Schuylkill Legal Record.
5. Keep continuously available for public inspection copies of this Order and Rules.
By the Court
WILLIAM E. BALDWIN,
President Judge
Rule 2.4B. Submission for Audit.
(a) New accounts shall be submitted for audit on the first Wednesday of each month, as advertised pursuant to Sch. Co. O.C. Rule 6.6A.
Rule 6.4A. Accounts. Time for Filing. Confirmation.
(a) Accounts to appear on a particular confirmation list must be filed not later than 4 p.m. of the fifth Wednesday immediately preceding the Wednesday on which it is desired the account shall be submitted to the Court for adjudication and confirmation.
(b) All accounts on the advertised confirmation list will be transmitted to the Court for adjudication and confirmation on the day set forth on the confirmation list; but, in cases requiring the taking of considerable testimony or the hearing of argument on legal questions or in which objections have been filed, a special day for conference or hearing may be fixed.
Evans Law Office
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (866) 348-4250
Email: resources@evans-legal.com
HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.
— Adoptions —
[Note: In Philadelphia County exclusive jurisdiction in adoption matters is vested in the Family Court Division of the Court of Common Pleas. As to adoption jurisdiction in the Orphans’ Court Division in all counties other than Philadelphia, see Sections 711(7) and 713 of the Probate, Estates and Fiduciaries Code.]
Pa. O.C. Rule 15.1. Local Rules.
The practice and procedure with respect to adoptions shall be as provided by Act of Assembly and to the extent not inconsistent therewith shall conform either with the pertinent general rule or special order of the local Orphans’ Court or, in the absence thereof, with this Rule 151.
[Adopted November 24, 1975, effective January 1, 1976.]
Pa. O.C. Rule 15.2. Voluntary Relinquishment to Agency.
(a) Petition. A petition under Section 301 of the Adoption Act to relinquish parental rights and duties with respect to a child who has been in the care of an Agency shall include the following allegations:
(1) the name, address, age, racial background and religious affiliation of each petitioner;
(2) the information required in subparagraph (1) as to any parent who is not a petitioner, including the father of a child born out of wedlock, if he has been identified, unless the court, for cause shown, determines such information is not essential;
(3) the marital status of the mother as of the time of birth of the child and during one year prior thereto and, if the mother has ever been married, the name of her husband or husbands and her maiden name;
(4) the name, age, date of birth, racial background, sex and religious affiliation of the child;
(5) the name and address of the Agency having care of the child;
(6) the date when the child was placed with the Agency;
(7) when the child is born out of wedlock, whether the mother and the father of the child intend to marry;
(8) the reasons for seeking relinquishment;
(9) that each petitioner understands the petition, has considered the alternatives, and has executed the petition voluntarily to promote what the petitioner believes to be in petitioner’s and the child’s best interests.
(b) Exhibits: The petitioner shall have attached to it the following exhibits:
(1) the joinder of a parent who is not a petitioner or his or her waiver of all interest in the child, if either is obtainable;
(2) a birth certificate or certification of registration of birth of the child;
(3) the written consent of a parent or guardian of petitioner who has not reached 18 years of age;
(4) the joinder of the Agency having care of the child and its consent to accept custody of the child until such time as the child is adopted.
(c) Notice and Hearing. If a parent, including the parent of a child born out of wedlock, has not relinquished his or her rights and duties in and to the child or joined in the other parent’s petition hereunder, then notice of the hearing on the petition to relinquish rights and duties shall be given to the first referred to parent as provided in Rule 15.6. A parent may waive in writing the right to such notice. Each petitioner and each person whose joinder or consent is attached to the petition shall be examined under oath at the hearing unless excused by the court.
[Adopted November 24, 1975, effective January 1, 1976.]
Pa. O.C. Rule 15.3. Voluntary Relinquishment to Adult Intending to Adopt Child.
(a) Petition. A petition under Section 302 of the Adoption Act to relinquish parental rights with respect to a child who has been in the exclusive care of an adult or adults who have filed a Report of Intention to Adopt shall include the allegations required under subparagraphs (1), (2), (3), (4) and (7), (8) and (9) of Rule 15.2(a) and
(5) the date when the Report of Intention to Adopt was filed;
(6) the date when the child was placed with the adult or adults;
(b) Exhibits. The petition shall have attached to it the first three exhibits specified in Rule 15.2(b) and
(4) the separate consent of the adult or adults to accept custody of the child.
(c) Notice and Hearing. If a parent, including the parent of a child born out of wedlock, has not relinquished his or her rights in the child or joined in the petition hereunder, the notice of the hearing on a parent’s petition to relinquish rights shall be given to the first referred to parent as provided in Rule 15.6. A parent may waive in writing the right to such notice. Each petitioner and each person whose joinder or consent is attached to the petition shall be examined under oath at the hearing unless excused by the court.
[Adopted November 24, 1975, effective January 1, 1976.]
Pa. O.C. Rule 15.4. Involuntary Termination of Parent Rights.
(a) Petition. A petition for involuntary termination of parental rights under Sections 311 and 312 of the Adoption Act shall include the following allegations:
(1) the name and address of the petitioner and his or her standing;
(2) the name, age, date of birth, racial background, sex and religious affiliation of the child;
(3) the name, address, age, racial background and religious affiliation of the parent or parents, including the father of a child born out of wedlock, if he has been identified;
(4) the marital status of the mother as of the time of birth of the child and during one year prior thereof and, if the mother has ever been married, the name of her husband or husbands and her maiden name;
(5) the date when the child was placed in the care of the petitioner;
(6) facts constituting grounds for the involuntary termination under Section 311 of the Adoption Act, and a reference to the applicable subsection or subsections;
(7) whether either parent of the child is entitled to the benefits of the Soldiers’ and Sailors’ Civil Relief Act of 1940, as amended (50) U.S.C.A. 501 et seq.);
(8) that the petitioner will assume custody of the child until such time as the child is adopted.
(b) Exhibits. The petition shall have attached to it the following exhibits:
(1) a birth certificate or certification of registration of birth of the child;
(2) the joinder of a parent of a petitioner who is under age of 18, unless excused by the court.
(c) Guardian ad Litem.
(1) When the termination of the parental rights of a parent who has not attained the age of 18 years is sought, unless the court finds the parent is already adequately represented, the court shall appoint a guardian ad litem to represent the parent. The appointment of a guardian ad litem may be provided for in the preliminary order attached to the petition for involuntary termination of parental rights.
(2) The decree appointing a guardian ad litem shall give the name, date of birth and address (if known) of the individual whom the guardian ad litem is to represent and the proceedings and period of time for which the guardian ad litem shall act.
(d) Notice and Hearing. Notice of the hearing on the petition shall be given, in accordance with Rule 15.6 hereof, to the parent or parents whose rights are sought to be terminated, including the parent of a child born out of Wedlock, to any intermediary named in a Report of Intention to Adopt, if one has been filed, and to the guardian of the person or guardian ad litem of any parent or parents who is or are under the age of 18 years. Each petitioner, each person whose joinder or consent is attached to the petitioner and any intermediary named in a Report of Intention to Adopt shall be examined under oath at the hearing unless they are excused by the court.
[Adopted November 24, 1975, effective January 1, 1976.]
Pa. O.C. Rule 15.5. Adoption.
(a) Petition. The petition shall contain all declarations and information required by Section 401 of the Adoption Act and any additional information required by local rules.
(b) Notice or Consent-Parents of a Child. Notice as provided by Rule 156 shall be given to each parent unless
(1) he or she has consent in writing to the adoption and waived notice of hearing, or
(2) he or she has voluntarily relinquished his or her parental rights in a proceeding under Rule 152 or 153, or
(3) his or her parental rights have been involuntarily terminated in a proceeding under Rule 154.
(c) Investigation. A petition for adoption shall be subject to investigation as prescribed by local rules. The investigation report shall cover the matters alleged in the petition, any other matters that may affect the welfare of the child, and the information required by Section 335 and 424 of the Adoption Act.
(d) Disclosure of Fees and Costs. At the hearing there shall be offered in evidence a report, certified by counsel for the petitioner, setting forth the amount of fees and expenses paid or to be paid to counsel, and any other fees, costs and expenses paid or to be paid to an intermediary or any other person or institution, in connection with the adoption.
(e) Adult-Change of Name. When the person to be adopted is over the age of 18 years and desires to assume the surname of the adopting parent or parents, evidence showing compliance with the law relating to change of name [54 P.S. 1 et seq.] must be introduced before a decree will be made.
[Adopted November 24, 1975, effective January 1, 1976.]
Pa. O.C. Rule 15.6. Notice; Method and Time.
Notice to every person to be notified shall be by personal service, service at his or her residence on an adult member of the household, or by registered or certified mail to his or her last known address. If such service is not obtainable and the registered or certified mail is returned undelivered, then:
(1) no further notice shall be required in proceedings under Rules 152 or 153, and
(2) in proceedings under Rules 154 and 155, further notice by publication or otherwise shall be given if required by general rule or special order of the local Orphans’ Court.
If, after reasonable investigation, the identity of a person to be notified is unknown, notice to him or her shall not be required.
[Adopted November 24, 1975, effective January 1, 1976.]
Pa. O.C. Rule 15.7. Impounding: Docket Entries; Reports; Privacy.
(a) All proceedings shall be impounded, docket entries made, reports made to the Department of Public Welfare, and certificates of adoption issued as provided in Sections 505, 506, 507 and 508, respectively, of the Adoption Act, 23 Pa.C.S. § 201, et seq.
(b) The name or names of the natural parents and the name or names of the child before adoption shall not be entered on any docket which is subject to public inspection.
(c) No decision under the Adoption Act or any hearing judge or appellate court publicly reported or in any other way made available to the public by the court shall disclose the identity of the individual parties.
[Adopted November 24, 1975, effective January 1, 1976. Subsection (a) amended March 3, 1999, 29 Pa.B. 1494, effective immediately.]
Evans Law Office
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (866) 348-4250
Email: resources@evans-legal.com
HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.
(Current through December 2023)
Under section 7872 of the Internal Revenue Code, there is “forgone interest” imputed on “below market loans” between family members, employers and employees, corporations and shareholders, and in other situations. For a loan payable on demand, I.R.C. section 7872(f)(2)(B) states that the applicable federal rate is the federal short-term “for the period for which the amount of foregone interest is being determined, compounded semi-annually.” Because federal rates can change can change monthly, the calculation of interest would have to be month-by-month, although it is not clear how interest should be compounded semi-annually when the rates change monthly.
To simplify calculations of interest for demand loans, Rev. Rul. 86-17, 1986-1 C.B. 377, allows the use of a “blended annual rate” for demand loans with a fixed principal amount outstanding for an entire calendar year. The blended annual rate is the product of (a) one half of the January semiannual short-term applicable federal rate times (b) one half of the July semiannual short-term applicable federal rate. (The actual formula is (1+a/2)*(1+b/2)-1, where “a” is the January rate and “b” is the July rate.) This blended annual rate is published by the Internal Revenue Service in a Revenue Ruling every June, based on the relevant rates for January and July of that year.
The following is a chart of the blended annual rates from 1985 to the present. For the interest rates to apply to low-interest (or interest-free) demand loans before 1985, see Rev. Proc. 85-46, 1985-2 C.B. 507.
[The above explanation was amended on 10/3/2021 to correct the summaries of Rev. Rul. 86-16 and I.R.C. section 7872.]
— Blended Annual Rates Under Section 7872 —
| Calendar Year | Blended Annual Rate |
|---|---|
| 1985 | 9.24% |
| 1986 | 7.77% |
| 1987 | 6.81% |
| 1988 | 7.72% |
| 1989 | 8.94% |
| 1990 | 8.19% |
| 1991 | 7.11% |
| 1992 | 4.98% |
| 1993 | 4.16% |
| 1994 | 4.8% |
| 1995 | 6.58% |
| 1996 | 5.77% |
| 1997 | 5.85% |
| 1998 | 5.63% |
| 1999 | 4.94% |
| 2000 | 6.24% |
| 2001 | 4.98% |
| 2002 | 2.78% |
| 2003 | 1.52% |
| 2004 | 1.98% |
| 2005 | 3.11% |
| 2006 | 4.71% |
| 2007 | 4.92% |
| 2008 | 2.80% |
| 2009 | 0.82% |
| 2010 | 0.59% |
| 2011 | 0.40% |
| 2012 | 0.22% |
| 2013 | 0.22% |
| 2014 | 0.28% |
| 2015 | 0.45% |
| 2016 | 0.73% |
| 2017 | 1.09% |
| 2018 | 2.03% |
| 2019 | 2.42% |
| 2020 | 0.89% |
| 2021 | 0.13% |
| 2022 | 1.40% |
| 2023 | 4.65% |
| 2024 | 5.03% |
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Last revised 4/12/2013 (to fix links to forms)
To probate a will in Pennsylvania, or obtain letters of administration if the decedent died without a will, the following must be filed with the Register of Wills of the county in which the decided was domiciled (i.e., maintained his or her primary residence) at death.
- A petition either in the form supplied by the local county or in the form established by the Pennsylvania Supreme Court (Form RW-02). Part of this form (the oath of the personal representative) must be signed in the presence of the Register of Wills, so the persons wishing to serve as executor or administrator must either go to the Register’s office or arrange for the Register to commission on official of another state to administer the oath.
- A death certificate with an official seal.
- The original will (if there is one) and all codicils (if any).
- A completed Estate Information Sheet, Form RW-01.
- A check for the filing fees (which are different in each county).
- Each person wishing to serve as executor or administrator should also bring proof of identity (such as a driver’s license), which the Register may require before administering the oath of office and granting the petition.
Depending on the circumstances, it may also be necessary to file:
- If the will has attached to it a notarized acknowledgment by the decedent and a notarized affidavit by the two subscribing witnesses (or one affidavit by both the decedent and the witnesses), the will is “self-proving” and it should be possible to probate the will without further proof of authenticity. If there are no attached affidavits, you will need signed and notarized oaths of witnesses. If possible, the oaths should be of the subscribing witnesses (i.e., the witnesses who originally signed the will as witnesses),Form RW-03. If the will was not witnessed, or the subscribing witnesses have died, moved out of state, cannot be located, or are otherwise unavailable, then witnesses who are familiar with the testator’s signature and can identify the signature on the will as the signature of the testator can complete Form RW-04, for non-subscribing witnesses.
- A signed and notarized renunciation (Form RW-06) for each person named as executor in the will (or entitled to letters of administration by law) who does not wish to serve. (For example, if a parent dies without a will and there are two children and only one wants to administer the estate, the other should sign a renunciation.)
For additional information and forms relating to practice before the Register of Wills of Philadelphia, see the Philadelphia Estate Practitioner’s Handbook. (Although written for Philadelphia County, many of the forms and procedures will be similar to those in other counties.)
More information about how to administer an estate can be found in “How to Settle an Estate” by Charles K. Plotnick and Stephan R. Leimberg, published by Leimberg Associates, Inc., (610) 924-0515.
Evans Law Office
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (866) 348-4250
Email: resources@evans-legal.com