Income beneficiary of charitable remainder trust who was in Haiti during the earthquake on 1/12/2010 was not exposed to “specific peril” and would not be declared dead until seven years had elapsed. Goodyear Trust, 4 Fid. Rep. 3d 171 (O.C. Franklin 2013) (Opinion by Meyers, J.)
Appointment of administrator pro tem denied, when conflict of interest, which might incapacitate the executor, was steps taken to defend the will against a contest, which the executor had standing to do (even though without any personal interest under the will) unless the beneficiaries retained their own counsel to defend the will. Blusius Estate, 4 Fid. Rep. 3d 207 (O.C. Frank. 2014) (Opinion by Meyers, J.)
Parental rights of incarcerated father, who had a history of criminal activity and has been incarcerated for most of child’s life, were involuntarily terminated. In the Interest of J.M.B., 4 Fid. Rep. 3d 198 (O.C. Bucks 2014) (Opinion by Keller, J.)
Court did not have jurisdiction to approve settlement of litigation in Indiana. Duncan Estate, 4 Fid.Rep.3d 205 (O.C. Fulton 2014) (Order by Meyers, J.)
The Superior Court has affirmed the removal of an executor for a conflict of interest when the executor had made loans to herself under a power of attorney during the decedent’s lifetime and was a major debtor of the estate. The court also affirmed the Orphans’ Court’s direction that letters not be granted to the second successor executor named in the will due to a similar conflict and that letters be granted to the third successor, but reversed the appointment of a co-administrator. Estate of Andrews, 2014 PA Super 110 (5/29/14), affirming Clearfield Co. O.C., No. 1711-0612 (4/4/13).
Westmoreland County has amended its local Rule WO407 to conform to the new $50,000 limit on small estates petitions.
Orphans’ Court Rule WO407, Nr. 3 of 2014 (4/21/2014), 44 Pa.B. 2750 (5/10/2014); Orphans’ Court Rule WO407, No. 65-96-214 (4/28/2014), 44 Pa.B. 2848 (5/17/2014).
The IRS has published final regulations under section 67 that define the kinds of expenses of estates and trusts that are or are not subject to the 2% floor on miscellaneous itemized deductions.
In a proceeding involving real property owned by three related estates and related individuals, the court approved a private sale among the parties, a partition of the proceeds of sale, and an allocation of costs among the parties. The court also suggested that the appeal from the orders of the court should be dismissed because the orders were not final orders and were moot. Cremers Estate, 4 Fid. Rep. 3d 152 and 161 (O.C. Chester 2014) (Opinions by Hall, J.)
In divorce proceeding of common law marriage, case dismissed because of lack of subject matter jurisdiction (no marriage existed). Court finds both parties in divorce to be untrustworthy, but party claiming common law marriage did not prove with clear and convincing evidence that a common law marriage existed, because, inter alia, the date of the marriage is in dispute, tax returns were never filed as joint returns, and property was not held by tenancy by the entirety. Rotundo v. Jones, 4 Fid. Rep. 3d 139 (C.P. Berks 2014) (Opinion by Lash, J.)
In an action by the one of executors to compel an accounting by the agents under a power of attorney, the law firm representing the petitioner-executor was disqualified when a principal of the firm had previously represented the decedent and his wife and the interests of the wife were adverse to the petitioner because the challenged actions of the agents benefited the wife. Whitby Estate, 4 Fid. Rep. 3d 133 (O.C. Montg. 2014), (Opinion by Ott, J.)