Applicable Federal Rates for 2013

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— Short Term Rates for 2013 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-130.21%0.21%0.21%0.21%
Feb-130.21%0.21%0.21%0.21%
Mar-130.22%0.22%0.22%0.22%
Apr-130.22%0.22%0.22%0.22%
May-130.20%0.20%0.20%0.20%
Jun-130.18%0.18%0.18%0.18%
Jul-130.23%0.23%0.23%0.23%
Aug-130.28%0.28%0.28%0.28%
Sep-130.25%0.25%0.25%0.25%
Oct-130.32%0.32%0.32%0.32%
Nov-130.27%0.27%0.27%0.27%
Dec-130.25%0.25%0.25%0.25%

— Mid Term Rates for 2013 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-130.87%0.87%0.87%0.87%
Feb-131.01%1.01%1.01%1.01%
Mar-131.09%1.09%1.09%1.09%
Apr-131.09%1.09%1.09%1.09%
May-131.00%1.00%1.00%1.00%
Jun-130.95%0.95%0.95%0.95%
Jul-131.21%1.21%1.21%1.21%
Aug-131.63%1.62%1.62%1.62%
Sep-131.66%1.65%1.65%1.64%
Oct-131.93%1.92%1.92%1.91%
Nov-131.73%1.72%1.72%1.71%
Dec-131.65%1.64%1.64%1.63%

 — Long Term Rates for 2013 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-132.31%2.30%2.29%2.29%
Feb-132.52%2.50%2.49%2.49%
Mar-132.66%2.64%2.63%2.63%
Apr-132.70%2.68%2.67%2.67%
May-132.60%2.58%2.57%2.57%
Jun-132.47%2.45%2.44%2.44%
Jul-132.80%2.78%2.77%2.76%
Aug-133.16%3.14%3.13%3.12%
Sep-133.28%3.25%3.24%3.23%
Oct-133.50%3.47%3.46%3.45%
Nov-133.37%3.34%3.33%3.32%
Dec-133.32%3.29%3.28%3.27%

Indirect Criminal Contempt of Orphans’ Court Order

After Orphans’ Court ordered son of alleged incapacitated person (mother) not to visit his mother at her nursing home without siblings’ supervision, (because he had previously manipulated her, blocked access to her, moved her out of state, and filed bankruptcy actions on her behalf),  Orphans’ court held that the son committed indirect criminal contempt, when the son went to visit his mother on the day following the court order without his siblings’ supervision, because the order was clear, the son had notice of the order, the son’s actions were volitional, and the son acted with wrongful intent.  Matter of Angelina Mazza, 3 Fid. Rep. 3d 427 (O.C. Chester 2013) (Opinion by Tunnell, J.)

Spousal Election, Desertion, and Spousal Abuse

Court found that spouse, who had elected against decedent’s estate, had not willfully and maliciously deserted decedent, because the spouse had been abused by decedent, meaning the spouse’s desertion was with cause, and she had not forfeited her right to elect against decedent’s estate under PEF 2106(a).  Rollins Estate, 3 Fid. Rep. 3d 448 (O.C. Chester 2013) (Opinion by Pratt)

Fiduciary Exception to Attorney-Client Privilege of Executor

The beneficiaries of an estate, having filed objections to the executor’s account, petitioned for discovery of all files relating to the estate; the court ordered that all files relating to the management of the estate be turned over to the beneficiaries, including all opinions of counsel to the executor made during the administration (under the fiduciary exception to attorney-client privilege), except for opinions of counsel in regards to litigation against the executor (to which a privileged log was required).  Thouron Estate (No. 2), 3 Fid.Rep.3d 443 (O.C. Chester 10/16/2013) (Opinion by Tunnell, J.)

Counsel Removal Denied for Delay and Lack of Conflict

The Orphans’ Court denied removal of executor’s counsel after the first and final account for an estate had been filed, because the petition was brought over 5 years after counsel began representing the executor, making the objection waived, and an objection to the account for the reasonableness of attorney fees did not create a conflict (requiring removal) under Pennsylvania Rule of Professional Conduct 1.7(a).  Thouron Estate (No. 1), 3 Fid.Rep.3d 435 (O.C. Chester 10/9/2013) (Opinion by Tunnell, J.)

Surcharge of Agent for Self-Dealing

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):

Statute of Limitations Raised by Agent Prematurely

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.)

Counsel Fees for Vexatious and Obdurate Adoption Litigation

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.)

Expert Bonding Assessment (Parental Rights)

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.)