A trust may not be distributed in a manner that is inconsistent with a family settlement agreement approved by a decree of the Orphans’ Court more than 5 years before, so the court may deny the issuance of a citation, which is “tantamount to the grant of a demurrer.” Edward Winslow Taylor Inter Vivos Trust, 169 A.3d 658, 2017 PA Super 275 (8/23/2017).
The gift tax that is paid after death for net gifts made in the year of death is included in the gross estate under IRC section 2035 and the estate is not entitled to any deduction for the gift tax as a debt of the estate under IRC section 2053. Under state law, no part of the federal estate tax that is payable will be apportioned to the donees even though the values of the taxable gifts are included in the calculation of the tax and the gift tax is included in the gross estate. Estate of Sheldon C. Sommers v. Commissioner, 149 T.C. No. 8 (8/22/2017).
Pennsylvania’s filial support law (23 Pa.C.S. § 4603) did not apply to the New Jersey parents of an adult indigent son who was provided care in Pennsylvania. Melmark, Inc. v. Schutt, 169 A.3d 638, 2017 PA Super 272 (8/21/2017), rev’d, 78 MAP 2017 (Pa. 4/26/2019).
The Orphans’ Court Procedural Rules Committee has published proposed new rules for guardianship proceedings, Pa.O.C. Rules 14.1 to 14.14, and new Orphans’ Court Forms G-01 through G-06. These new proposed rules are revisions to the rules that were proposed in December 2016, 46 Pa.B. 7934.
A Republication Report on the rules and their revisions is included with the proposed rules and forms.
An amendment to Pa.O.C. Rule 1.5 is also proposed in order to vacate local guardianship rules once the new statewide rules become effective.
“Proposed Amendment of Pa. O.C. Rule 1.5, Proposed Rescission of Pa. O.C. Rules 14.1—14.5 and Orphans’ Court Forms G-01 through G-04, Proposed Adoption of New Pa. O.C. Rules 14.1—14.14 and Orphans’ Court Forms G-01 through G-06, and Proposed Amendment of the Appendix of Forms,” 47 Pa.B. 4815 (8/18/2017).
It is a violation of due process for a state to refuse to put the name of the wife of a birth mother on a birth certificate if the state would put the name of a husband on a birth certificate even though the husband is not the biological father. Pavan v. Smith, 582 U.S. ____, No. 16-992 (6/26/2017) (per curiam; Justices Gorsuch, Thomas, and Alito dissenting).
Evidence that decedent believed he had provided for his daughters during his lifetime, that decedent did not contact his attorney about preparing a new will or speak to any other attorney about a new will, and that the decedent had a “convoluted” filing system which could have caused the family to overlook the will when cleaning out his house, was sufficient to overcome the presumption that the missing will was destroyed by the decedent with the intention of revoking it, and so the probate of a copy of the missing will was affirmed. Estate of Charles F. Maddi, 167 A.3d 818, 2017 PA Super 246, (7/25/2017), app. den., 178 A.3d 107 (2018).
Mercer County has adopted new Orphans’ Court rules to supplement the statewide rules that became effective September 1, 2016. “Local Rules of Court; No. 17-1,” (Mercer Co. 7/24/2017), 47 Pa.B. 4524 (8/5/17).
The Supreme Court has held that that 20 Pa.S.C. § 7766 is the exclusive method for removing a trustee, and that a trust cannot be modified under § 7740.1 to allow the beneficiaries to remove and replace the trustee. Trust under Agreement of Edward Winslow Taylor, 640 Pa. 629, 164 A.3d 1147, 15 EAP 2016 (Pa. 7/19/2017), rev’g 124 A.3d 334, 2015 PA Super 199, (9/18/2015).
For additional background and analysis of the Superior Court opinion, see Trust Modifications to Remove Trustees. (Commentary on the Supreme Court opinion is also planned.)
Monroe County has adopted new local Orphans’ Court rules consistent with the state-wide rules that took effect in September 2016, to be effective 30 days after publication in the Pennsylvania Bulletin.
“Implementation of Local Orphans’ Court Rules; 5 CV 2017 ADM # 49” (Monroe Co. 6/28/2017), 47 Pa.B. 3810 (7/15/2017).
The successor agent did not have the power to bind the principal to an arbitration agreement when there was no showing that the initial agent named in the power of attorney was “unwilling or unable to act” as attorney-in-fact for the principal, as required by the power of attorney. Petersen v. Kindred Healthcare, Inc., 155 A.3d 641, 2017 PA Super 26 (2/1/2017).