An unliquidated personal injury action is not a “future interest” within the meaning of section 2116(c) of the Inheritance and Estate Tax Act (72 P.S. 9116(c)) and so disclaimers filed more than nine months after death were not effective for inheritance tax purposes. In re Estate of William A. O’Connor Jr., 140 A.3d 77, No. 2119 C.D. 2015 (Pa. Cmwlth. 6/8/2016) (opinion by Brobson, J.).
Effective June 1, 2016, the Delaware County Register of Wills and Clerk of the Orphans’ Court will begin accepting credit and debit card payments, but only for applications for marriage licenses and for copies of marriage licenses. A “convenience fee” of 3% will be imposed for payment by credit or debit card.
Amendment to Register of Wills and Clerk of Orphans’ Court Division Fee Schedules (File No. 224-2016), 46 Pa.B. 2413 (5/14/16).
The American College of Trust and Estates Counsel (ACTEC) has sent comments to the Internal Revenue Service on the proposed regulations for basis reporting by estates.
These comments should be of interest to practitioners concerned about compliance with the new basis reporting rules and the use of Form 8971.
For background on the new basis reporting rules and Form 8971, see “Consistent Basis Reporting Required,” “New Basis Reporting Form,” and “Basis Reporting Form Released.”
The due date for Form 8971 has been postponed until June 30, 2016. Notice 16-27 (3/23/16).
The Orphans’ Court Procedural Rules Committee has proposed a new O.C. Rule 14.6, and a new form, relating to written depositions in guardianship proceedings.
As the committee report explains, expert testimony in guardianship proceedings is authorized by statute, 20 Pa.C.S. § 5518, but the form for this testimony has varied by county. The proposed form would become a mandatory statewide form to be used by each and every evaluator who is providing testimony by deposition regarding the capacity of an alleged incapacitated person where incapacity is uncontested.
Comments on the new rule and form may be submitted by email to orphanscourtproceduralrules@pacourts.us, or by U.S. Mail to the address provided in the report. Any comments should be submitted by June 20, 2016.
The report also notes that the committee “continues its efforts to develop more comprehensive statewide rules and forms for guardianship proceedings.”
Proposed Adoption of New Pa.O.C. Rule 14.6 and Form G-05, 46 Pa.B. 2306 (5/7/16).
Armstrong County has amended its local Orphans’ Court rules by rescinding local rule 12.16, effective thirty days after publication.
Adoption of New Local Rules of Court—2002; No. CP-03-AD-0000189-2002, 46 Pa.B. 2035 (4/23/16).
Appeal from probate denied where testamentary capacity was supported by testimony of attorney who prepared will, subscribing witnesses, and other disinterested parties, and no confidential relationship shown to support allegation of undue influence. Lewis Will, 6 Fid.Rep.3d 123 (O.C. Allegheny 2016) (opinion by O’Toole, A.J.), app. quashed, No. 155 WDA 2016 (Pa.Super. 10/11/2016) (non-precedential).
Wife continued to be a co-trustee and beneficiary of the husband’s irrevocable trust even after the divorce of the parties where (a) the trust document made no provision for the possibility of divorce, (b) the irrevocable trust was the beneficiary of a life insurance policy owned by wife’s revocable trust, which was the owner of the cash surrender value of the policy under a split-dollar agreement, (c) the divorce agreement allowed the wife to keep the insurance policy and cash surrender value, and made no mention of the irrevocable trust, and (d) the wife continued to pay insurance premiums following the divorce. Klein Trust, 6 Fid.Rep.3d 118 (O.C. Monroe 2016) (opinion by Williamson, J.)
Nonprofit advocacy organization which was removed as counsel for alleged incapacitated person (“AIP”), but allowed to participate in guardianship proceedings as amicus curae while the AIP was represented by court-appointed counsel, should not have standing to appeal adjudication of incapacity. In re Sabatino, 6 Fid.Rep.3d 101 (O.C. Montgomery 2016) (opinion by Ott, Sr.J.), aff’d on other grounds, No. 3836 EDA 2015 (Pa. Super. 11/30/2016) (non-precedential; organization had standing to appeal, and orders affirmed on the merits, any error being harmless; remanded on issue of allocation of costs of expert testimony).
When residence owned as joint tenants with right of survivorship was destroyed by fire before the death of one tenant, proceeds of property insurance are divided between the estate of the deceased tenant and the surviving tenant. Miscella Estate, 6 Fid.Rep.3d 97 (O.C. Monroe Co. 2016) (opinion by Williamson, J.).