The execution and validity of a lost will must be proved by two witnesses, who need not testify as the contents of the will. The contents of the will must be proved by clear and convincing evidence. Estate of Wilner, 636 Pa. 277, 142 A. 3d 796, No. 136 MAP 2014 (7/19/2016), rev’g 92 A.3d 1201 (Pa. Super. 2014).
In a brief, one-sentence order, the Supreme Court has directed all judicial districts to “establish and transmit to the Rules Committees (rulescommittees@pacourts.us) the address of a free and publically [sic] accessible website of the court or county in which the court has jurisdiction where all local rules are to be published.” Order for Establishment of Local Rules Website, No. 464 Judicial Administration Doc. (6/28/2016), 46 Pa.B. 3814 (7/16/2016).
This may be a consequence of one of the comments that I submitted (or others submitted) to the Rules Committee on proposed rules for the on-line publication of local rules. In Proposed Amendment of Pa.R.Crim.P. 105, Pa.Rs.J.C.P. 121 and 1121 and Pa.R.C.P. No. 239 with Rescission of Pa.R.C.P. No. 239.8, 45 Pa.B. 5384 (8/29/2015), new rules were proposed that would require each court or county to maintain a copy of local rules on a website freely accessible to the public. In comments, I pointed out that many counties are now publishing local rules through their websites, but that finding the rules is often not easy. I therefore suggested that, “As a convenience for possible compliance checking, as well as a service to the public, each court should be required to provide the AOPC [Administrative Office of Pennsylvania Courts] with the URL (or URLs) for the consolidation of its local rules, or the webpage(s) on which orders and consolidations can be found, and the AOPC should publish an on-line index of links to those URLs.”
This new order would be the logical first step in creating such an an on-line index to local rules.
A same-sex civil union entered into in Vermont is not a marriage under Vermont law and not a marriage under Pennsylvania law, so Pennsylvania divorce law does not apply. Corrado v. Musto, 6 Fid.Rep.3d 237, 153 Montg. 173, No. 2015-14981 (Fam.Div., 9/24/2015), app. discontinued, 3101 EDA 2015.
Note: The Superior Court has since reached the opposite conclusion, holding that Pennsylvania courts have jurisdiction to dissolve a Vermont civil union because it is the “functional equivalent” of marriage. Neyman v. Buckley, 2016 PA Super 307 (12/28/2016).
Real property that was sold by the guardian of the estate of the incapacitated decedent to pay expenses of the decedent, but which was specifically devised by the decedent’s will, was not adeemed under 20 Pa.C.S. 2514(16.1) and the devisees were entitled to an amount based on the net proceeds of sale. In re Estate of Rich, 2016 PA Super 104 (5/20/2016) (distinguishing In re Estate of Fox, 431 A.2d 1008 (Pa. 1981)).
On July 8, Governor Wolf signed S.B. 1104 into law, making it Act 79 of 2016.
Act 79 makes numerous changes to the Probate, Estates and Fiduciaries Code, including including changes affecting how to determine title to real estate, personal jurisdiction over personal representatives, powers to continue businesses, powers of health care agents, powers of agents, releases of powers or interests, powers of appointment, the Uniform Trust Act, and charitable instruments.
Act 79 is generally effective January 1, 2017.
We are working on a more detailed explanation of the changes, which we hope to publish soon.
Juniata and Perry Counties have repealed their Orphans’ Court rules and adopted new rules, to be effective September 1, 2016 (the date the new Pennsylvania Orphans’ Court Rules become effective). Repeal and Adoption of Rules of Orphans’ Court Procedure, No. 201601972 (Juniata Co. 5/31/16), 46 Pa.B. 3243 (6/25/16), No. 201603524 (Perry Co. 5/31/16), 46 Pa.B. 3250 (6/25/16).
Note: It appears that these local rules have not yet been approved by the Pa. Orphans’ Court Procedural Rules Committee, as required by new Pa.O.C. Rule 1.5(e), and will not actually go into effect until they have been reviewed and approved. [Updated 6/30/16]
The Real Property, Probate & Trust Law Section of the Pennsylvania Bar Association will hold its 2016 Annual Retreat August 10-12 at the Inn at Pocono Manor. The brochure describing the educational programs and social events is available on-line, and there is an on-line registration process.
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).