Webcalculators Released

Posted on by September 2, 2019

As of September 1, 2019, Webcalculators (wcalcs.com), my on-line service that works in any browser and provides authoritative analyses of estate and trust, tax, and financial planning techniques and options, has moved out of testing and has been released on a subscription basis.

The new subscription price is $198 to use all 23 of the current estate and trust, tax, and financial planning calculator services of Webcalculators for one year.  For those who registered to use the beta version of Webcalculators before September 1, Webcalculators services will continue to be free for three months, until December 1, 2019.

For overviews of some of the Webcalculators, click on “Resource Types” in the menu bar, and select “Overview.”

For users who have registered (or will register) for Webcalculators and do not pay the subscription price, the following calculators will be available:

  • Life estate, remainder, annuity, and unitrust factors that are found in (or can be derived from) actuarial tables published by the Internal Revenue Service.
  • Interest calculations for federal (and Pennsylvania) underpayments (or overpayments) of tax.
  • Calculations of weighted average maturities for purposes of IRC § 1274.

More than 40 additional calculators are already under development for either paid subscribers or free registrants, and my goal is to add all of those new calculators within the next 12 months.

New Confidentiality Exception

The Supreme Court has amended Rule of Professional Conduct 1.6 to allow lawyers to reveal confidential information to the extent that the lawyer reasonably believes necessary “to comply with other law or court order.” The amendment is effective in 30 days. “Amendment of Rule 1.6 of the Pennsylvania Rules of Professional Conduct; No. 182 Disciplinary Rules Doc.” (8/15/2019), 49 Pa.B. 4940 (8/31/2019).

Proposed Anti-Discrimination Ethics Rule

The Disciplinary Board of the Supreme Court of Pennsylvania has proposed an amendment to Rule of Professional Conduct 8.4 that would add a new paragraph (g) to make it professional misconduct for a lawyer to “in the practice of law, by words or conduct, knowingly manifest bias or prejudice, or engage in harassment or discrimination, as those terms are defined in applicable federal, state or local statutes or ordinances, including but not limited to bias, prejudice, harassment or discrimination based upon race, sex, gender identity or expression, religion, national origin, ethnicity, disability, age, sexual orientation, marital status, or socioeconomic status.”

Comments should be submitted on or before September 30, 2019.

“Proposed Amendments to the Pennsylvania Rules of Professional Conduct Relating to Misconduct,” 49 Pa.B. 4941 (8/31/2019).

[6/19/2020 Update: The proposed rule was adopted by order titled “Amendment of Rule 8.4 of the Pennsylvania Rules of Professional Conduct; No. 196 Disciplinary Rules Doc.” (6/8/2020), 50 Pa.B. 3011 (6/20/2020).]

Proposed Changes in Rules Terminology

Posted on by August 23, 2019

The Supreme Court is considering changes to several procedural rules, including Pa.R.J.A. 103 (the procedures for adopting, filing, and publishing rules) and Pa. O.C. Rule 1.1 (short title and citation to the Orphans’ Court Rules).

The stated purpose of the proposed rules is to provide greater uniformity and consistency in the styles and terminology applicable to rules.

The title of Orphans’ Court rules would be changed from “Pennsylvania Orphans’ Court Rules” to “Pennsylvania Rules of Orphans’ Court Procedure,” and the citation changed from “Pa.O.C. Rule” to “Pa.R.O.C.P.” in order to be more consistent with the titles and citations to the Rules of Civil Procedure and Rules of Criminal Procedure.

Comments, suggestions, or objections should be submitted to the Supreme Court Rules Committee by November 15, 2019.

“Proposed Amendments of Pa.R.J.A. Nos. 101 and 103, Pa.R.C.P. Nos. 51 and 129, Pa.R.C.P.M.D.J. No. 201, and Pa. O.C. Rule 1.1,” 49 Pa.B. 4809 (8/24/2019).

Testimony of Contingent Fee Witness Excluded

The Orphans’ Court improperly excluded documentary evidence of the birth records of claimants to the estate, and could not exclude the testimony of a genealogical witness to be paid on a contingent fee for a violation of the Rules of Professional Conduct, but could properly exclude the testimony on common law grounds as an improper fee agreement with a fact witness, and could properly conclude that the testimony deserved little or no weight. Estate of Albert Mikeska, 2019 PA Super 249 (8/20/2019).

Proposed Amendments for Client Security Fund

The Pennsylvania Lawyers Fund for Client Security has proposed amendments to the Rules of Disciplinary Enforcement relating to the Fund. It is stated that the majority of the amendments are “administrative in nature, or memorialize the existing practice.” “Proposed Amendments to the Pennsylvania Rules of Disciplinary Enforcement,” 49 Pa.B. 4542 (8/17/2019).

Public Access Policy Applicable Authorities

The Administrative Office of Pennsylvania Courts has revised and republished the list of applicable authorities that restrict public access to court records. “Case Records Public Access Policy of the Unified Judicial System of Pennsylvania,” 49 Pa.B. 4544 (8/17/19).

The revisions do not affect the provisions for the Orphans’ Court that can be found in “Public Access Policy Compliance for Orphans’ Court Filings.”

Delaware County Adds New O.C. Rules

In two separate orders, Delaware County has adopted several new local Orphans’ Court rules addressing guardianships, cemetery companies, and settlement of small estates.

“Local Orphans’ Court Rules Nos. 14.2—14.13; Guardianships; Orphans’ Court No. 497-19; Judicial Support Civil No. 17-5120” (Delaware Co. 6/21/2019), 49 Pa.B. 4107 (8/10/2019).

“Local Orphans’ Court Rules Nos. 2.5A (Related to Cemetery Companies) and 5.16A (Settlement of Small Estates); Orphans’ Court No. 497-19; Judicial Support Civil No. 17-5120” (Delaware Co. 6/21/2019), 49 Pa.B. 4105 (8/10/2019).

Death of Trust Beneficiary after Annuity Payment

When a trust owns an annuity contract making annual payments, the estate of a beneficiary who dies after the annual payment date but before the distribution of the payment is entitled to the deceased beneficiary’s share of the annuity payment, but not if the death occurs before the annuity payment date. Wellard R. Guffy Estate, 9 Fid.Rep.3d 171 (Lycoming O.C. 2019).