A trust, providing outright distributions to two beneficiaries, income distributions to three more beneficiaries for life, and three charities as remaindermen, cannot be terminated with the consent of all beneficiaries under 20 Pa. C.S.A. § 7740.1 , because the trust is a charitable trust, meaning that § 7740.1 does not apply. Furthermore, the trust had a spendthrift clause, and the court found that to be a material purpose of the trust. Castagnero Trust, 3 Fid. Rep. 3d 136 (O.C. Westm. 2013)
Upon remand from Superior Court, trial court corrected its decree concerning attorney fees paid to prevent removal and held that both former executors jointly and severally are liable for the amount surcharged. Rappaport Estate, 3 Fid.Rep.3d 115 (O.C. Bucks 2012) (Opinion by Fritsch, J.)
Individual co-trustee had the power to remove and replace the corporate co-trustee even though the will gave that power to a different individual co-trustee “or any individual successor trustee” and the remaining individual co-trustee was one initially appointed, because a narrow reading of the power would lead to an absurd result and is irreconcilable with the trust placed in the individual co-trustee elsewhere in the will. Lukens Trust, 3 Fid.Rep.3d 113 (O.C. Montgomery 2013) (Opinion by Ott, J.)
Charitably incorporated fire department was removed from emergency service for a township, which was the charitable purpose under its charter; court revoked charter and applied cy pres to find appropriate beneficiary. Guyasuta Volunteer Fire Department, 3 Fiduc. Rep. 3d 110 (O.C. Allegh. 2013) (Opinion by O’Toole, A.J.)
Co-executors failed to account and $765,000 was missing from estate; the court surcharged both executors severally and jointly liable for commission fees, counsel fees, and missing funds. Loher Estate, 3 Fid. Rep. 3d 71 (O.C. Chester 2012)
Co-executor not protected by laches from liability for the other co-executor’s actions because no account was confirmed, neither petitioned for permission to resign, the time that passed was not unreasonable, and the co-executor was not prejudiced by delay. Loher Estate (No. 2), 3 Fid. Rep. 3d 77 (O.C. Chester 2013), aff’d, 100 A.3d 312, Nos. 141 and 142 EDA 2013 (Pa. Super. 3/16/2014) (non-precedential).
Petition by counsel for administrator seeking return of payment to Department of Public Welfare denied for “unclean hands” when previous petitions were deceptive and for lack of express authority. Robles Estate, 3 Fid. Rep. 3d 81 (O.C. Philadelphia 2012)
Decedent had promised a large portion of estate to a college, but probated will only left 10%; college petitioned court to allow discovery of all prior wills, and the court granted the motion, so the college had standing in a will contest and because prior wills are excepted from attorney-client privilege. Fasick Estate, 3 Fid. Rep. 3d 89 (O.C. Cumb. 2012)
Co-executor who occupied decedent’s home without payment of rent, and who ignored several court orders, was ordered to vacate the home, the court finding that equitable relief should be denied for “unclean hands” and laches. Clouser Estate, 3 Fid.Rep.3d 94 (O.C. Cumberland 2012), app. dism’d 1202 MDA 2012 (Pa. Super. 12/5/2012).
Inheritance tax on non-estate assets should not have been paid from the estate when the decedent died intestate. The inheritance tax on non-estate assets should be calculated without regard to deductions unless it can be shown that the transferees of the assets actually paid the amounts deductible and were obligated to pay those amounts. Attorney fees and administrator commissions reduced to amounts determined in accordance with Johnson Estate. O’Levich Estate, 3 Fid.Rep.3d 64 (O.C. Monroe 2012) (Opinion by Williamson, J.)