Contract for sale of real estate by executor was approved, and given the effect of a judicial sale under 20 Pa.C.S. § 3353, even though a third party might profit from the sale because the third party was willing to advance the funds needed to repair the property so that it could qualify for mortgage financing for the buyers. Snyder Estate, 5 Fid. Rep. 3d 46 (O.C. Montgomery Co. 2014) (Opinion by Murphy, J.)
An intestate heir found guilty but mentally ill in first degree murder of the decedent was barred from inheriting under the Slayer’s Act, 20 Pa.C.S. § 8801 et seq. McAndrew Estate, 131 A.3d 988, 2016 PA Super 4 (1/5/2016), aff’ng 5 Fid. Rep. 3d 43 (O.C. Montg. 2014) (Opinion by Ott, J.).
Petition for emergency guardian denied when alleged incapacitated person had executed durable power of attorney, even though the two agents were unable to agree on a medical decision, because one agent had been making medical decisions and was willing to continue making medical decisions and the power of attorney authorized the agents to act jointly or independently without consulting the other. Johnson Guardianship, 5 Fid. Rep. 3d 35 (O.C. Delaware Co., 2014) (Opinion by Kenney, J.)
An adult adopted by the testator’s grandson became a beneficiary of a testamentary trust upon the death of the adopting grandson because of the existence of a parent-child relationship during the minority of the adoptee. Armistead Trust (No. 2), 5 Fid. Rep. 3d 29 (O.C. Delaware Co. 2014) (Opinion by Kenney, P.J.)
We’ve created a new page that lists legislation that might be of interest to estate and trust lawyers in Pennsylvania, and provides links to bill information on the website of the Pennsylvania General Assembly, as well as brief summaries, affected statutes, and the last actions taken.
The Pennsylvania Department of Revenue has announced the release of new inheritance tax forms designed to “enhance processing efficiency.” Tax Update, No. 177 (Dec. 2014/Jan. 2015).
According to the Department:
The newly designed form has revised Ovals 4 through 11 and added Ovals 12, 13 and 14,as described below:• Oval 4 will be used when the estate is claiming an agricultural exemption.• Oval 11 will now be used to report non-probate transfers by the transferee that will not be reported on the probate return. Taxpayers should now use this oval in lieu of the Advance Payment Worksheet for such situations.• Oval 13 will be used to indicate that the estate contains business assets, whether an exemption is being claimed or not.• Oval 14 will indicate that the spouse is the sole beneficiary of an estate whereby the assets pass outright and not in trust.In addition to the aforementioned changes, the requirement for the surviving spouse Social Security number has been eliminated; there is a new data-captured box for date stamp entry, which will enable the department to track returns based on the order in which they were filed; and the signature section has been moved to the bottom of the second page to accommodate the date stamp box.The REV-1501 Instruction Book is being replaced by new REV-1500 Instructions, a seven-page document for the preparation and filing of the Inheritance Tax return, REV-1500. Separate instruction sheets corresponding to most of the individual schedules will be available.The department has also created a new pamphlet, REV-720, containing general information regarding the Pennsylvania inheritance tax.Forms and schedules are available at www.revenue.pa.govor by calling the department’s form ordering service at 1-800-362-2050.
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.).
A Vanguard account payable to a named beneficiary at the death of the account owner is subject to the surviving spouse’s elective share under 20 Pa.C.S. § 2203. In re Estate of Rood, 5 Fid.Rep.3d 15, 107 Berks Co.L.J. 71 (10/17/2014), aff’d 2015 PA Super 180 (8/29/15).
Father’s parental rights were terminated, even though he was incarcerated, because the father “evidenced a settled purpose of reliquishing his parental claim to Child by failing to maintain any parent-child relationship.” Adoption of F.G.T., 5 Fid. Rep. 3d 19 (OC Cumb. 2014) (Opinion by Placey, C.P.J.)
The court cannot grant a guardian’s petition to admit an incapacitated person into an inpatient psychiatric facility, because 20 Pa. C.S. 5521(f)(1) specifically forbids it. Jane Doe, Incapacitated Person, 5 Fid. Rep. 3d 13 (OC Del. 2014) (Opinion by Kenney, P.J.)