Armstrong County has amended its Local O.C. Rule 10.7, relating to the filing of inventories. Adoption of New Local Orphans’ Court Rules, No. CP-03-AD-0000001-2016 (1/20/2017), 47 Pa.B. 950 (Armstrong Co. 2/18/17).
A termination of parental rights will be vacated for lack of due process when the trial judge allows the parent to leave the courtroom due to illness and then refuses to allow the parent to reenter the courtroom a few minutes later to testify. In the Interest of A.N.P., 2017 PA Super 21 (1/30/2017).
Armstrong County has published a new fee schedule for the Clerk of the Orphans’ Court, to be effective 30 days after publication in the Pa. Bulletin. Adoption of New Local Rules of Court—2002, No. CP-03-AD-0000189-2002 (Armstrong Co. 1/4/2017), 47 Pa.B. 422 (1/28/2017).
The following chart shows the status of legislation introduced in the 2023-2024 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. (The charts of legislation for 2021-2022, 2019-2020, 2017-2018, and 2015-2016 have all been archived.) Click on the bill number to see the history or text of the bill. (Includes actions through 7/17/2024.)
| Bill | Purpose/Subject | Adds/Amends | Last House Action | Last Senate Action | Act |
|---|---|---|---|---|---|
| HB 26 | Allows income tax refunds to be paid to family members without letters | Adds 20 Pa.C.S. § 3101(f) | Referred to Finance (3/7/23) | ||
| HB 40 | Excludes property payable under 3101 from $50,000 limit on small estate petitions (was HB 2016 of 2021) | Amends 20 Pa.C.S. § 3102 | Referred to Judiciary (3/7/23) | ||
| HB 115 | Allows unclaimed property to pass to nieces, nephews, grandparents, uncles, and aunts | Amends 20 Pa.C.S. § 3101(e) | Third consideration and final passage (5/1/23) | Third consideration and final passage (7/11/24) | Act 65 (7/17/2024) |
| HB 136 | Repeals the inheritance tax (was HB 1148 of 2021 and HB 77 of 2019) | Repeals Article XXI of the Tax Reform Code of 1971 | Referred to Finance (3/7/23) | ||
| HB 168 | Lowers the inheritance tax rate for lineal descendants, ascendants, and siblings to 3.07% (or same as income tax rate) | Amends § 2111(a)(1) and (1.3) of the Tax Reform Code of 1971 | Referred to Finance (4/28/23) | ||
| HB 294 | Enacts new provisions for "Pennsylvania orders for life-sustaining treatment" (POLST) (was HB 2394 of 2021, HB 987 of 2019, and HB 1196 of 2017) | Amends 20 Pa.C.S. Ch. 54 and adds a new Subchapter F | Referred to Judiciary (3/10/23) | ||
| HB 350 | Adopts the Uniform Parentage Act | Amends several sections of Title 23 and adds a new Part IX-A, which includes a new § 9708 on the parental status of a deceased individual | Third consideration and final passage (6/24/24) | Referred to Judiciary (6/30/24) | |
| HB 434 | Allows advertisement of grant of letters through a website of the Register rather than a newspaper of of general circulation | Amends 20 Pa.C.S. § 3162 | Referred to Judiciary (3/15/23) | ||
| HB 543 | Allows requests for "compassionate" end-of-life medication for qualified patients | Adds 20 Pa.C.S. § Ch. 54B | Referred to Health (3/20/23) | ||
| HB 654 | Creates new procedure for descent of primary residences | Adds 20 Pa.C.S. § 3103 | Referred to Judiciary (3/21/23) | ||
| HB 752 | Increases bank accounts not requiring administration from $10,000 to $20,000 (was HB 1822 of 2021) | Amends 20 Pa.C.S. § 3101(b) | Re-committed to Rules (9/22/23) | ||
| HB 1397 | Amends guardianship procedures on counsel for alleged incapacitated person, consideration of less restrictive alternatives, and certification of individuals with three or more appointments as guardian | Amends 20 Pa.C.S. §§ 5511 and 5512.1 | Referred to Judiciary (6/13/23) | ||
| HB 1460 | Requires training of public pension fund and state fund fiduciaries | Adds a new Ch. 74 to Title 20 Pa.C.S. | Referred to Finance (6/21/23) | ||
| HB 1636 | Applies federal grantor trust rules to PA income tax (see also SB 815) | Amends sections 302 and 305 of the Tax Reform Code of 1971 | Referred to Finance (8/29/23) | ||
| HB 1760 | Amends Slayer's Act to impose forfeiture on persons convicted of elder abuse (was HB 1845 of 2019 and HB 2754of 2021) | Amends 20 Pa.C.S. §§ 2106 and 2507 and Ch. 88 | Third consideration and final passage (12/13/23) | Third consideration and final passage (6/27/24) | Act 40 (7/1/2024) |
| HB 2064 | Requires financial institutions to comply with laws for reporting financial exploitation of older adults | Adds a new chapter to the Older Adults Protective Services Act, No. 79 of 1987 | Third consideration and final passage (7/2/24) | Referred to Banking and Insurance (7/17/24) | |
| HB 2204 | Exempts all 529 plans from inheritance tax | Amends § 2111 of the Tax Reform Code of 1971 by adding a new subsection (v) | Referred to Finance (4/16/24) | ||
| HB 2232 | Enacts Uniform Partition of Heirs Property Act | Adds new Chapter 21A to Title 20 | Third consideration and final passage (7/2/24) | Referred to Judiciary (7/17/24) | |
| HB 2276 | Limits inheritance tax to transfers in excess of $100,000 | Amends § 2106 of the Tax Reform Code of 1971 | Referred to Finance (5/9/24) | ||
| SB 75 | Phases out inheritance tax on siblings (was SB 27 of 2019 and SB 583 of 2021) | Amends § 2116(a)(1.3) of the Tax Reform Code of 1971 | Referred to Finance (1/12/23) | ||
| SB 77 | Creates an inheritance tax "family exemption" deduction of $100,000 (was HB 2016 of 2021) | Amends § 2127(3) of the Tax Reform Code of 1971 | Second consideration; re-referred to Appropriations (5/8/24) | ||
| SB 506 | Amends guardianship procedures on counsel for alleged incapacitated person, consideration of less restrictive alternatives, and certification of individuals with three or more appointments as guardian (was SB 1333 of 2021) | Amends 20 Pa.C.S. §§ 5511 and 5512.1 | Third consideration and final passage (12/13/23) | Third consideration and final passage (6/26/23) | Act 61 (12/14/2023) |
| SB 631 | New provisions for "PA Orders for Life Sustaining Treatment" (POLST) (was HB 2394 of 2021, HB 987 of 2019, and HB 1196 of 2017) | Amends 20 Pa.C.S. Ch. 54 and adds new Subchapter F | Referred to Health and Human Services (4/28/23) | ||
| SB 815 | Applies federal grantor trust rules to PA income tax (was SB 1321 of 2021) | Amends §§ 302 and 305 of the Tax Reform Code of 1971 | Third consideration and final passage (12/12/23) | Senate concurs in House amendments (12/13/23) | Act 64 (12/14/2023) |
| SB 816 | Enacts "End of Life Options Act" (was SB 405 of 2021) | Adds new 20 Pa.C.S. Ch. 54B | Referred to Judiciary (6/23/23) | ||
| SB 1084 | Amends UCC for electronic transactions, and agent's access to content of electronic communications | Amends 20 Pa.C.S. § 5601.4(a)(9) | Re-reported from Appropriations; third consideration and final passage (6/26/24) | Third consideration and final passage (6/5/24) | Act 41 (7/1/2024) |
| SB 1231 | Amends the Uniform Trust Act to include a new subchapter on "directed trusts" and to update some terminology | Amends 20 Pa.C.S. Ch. 77 to include a new Subchapter H.1 and amends numerous other sections | Re-reported from Appropriations; third consideration and final passage (7/3/24) | Third consideration and final passage (6/24/24) |
Appointment of an independent plenary guardian of the person and estate of an incapacitated person, and not a family member, is appropriate to protect the incapacitated person’s special needs trust when multiple family members live in the house owned and maintained by the trust and might improperly use trust funds for their own benefit and maintenance resulting in the premature depletion of the trust. Schofield Estate, 7 Fid.Rep.3d (O.C. Bucks Co. 8/18/2016).
Parental rights of mother were terminated when mother failed to successfully complete any substance abuse, mental health, or parenting programs, has not maintained suitable housing for child, failed to maintain regular visitation with child, and failed to appear at the hearing. In re I.S.C.P., 7 Fid.Rep.3d 20 (O.C. Bucks Co. 9/21/2016), aff’d, 3125 EDA 2016 (Pa. Super. 2/23/2017) (non-precedential).
When there is clear evidence that a substantial amount of money is missing, an agent will be required to file an account even though the agent lacks records to prepare a full account. Guardo v. Buzzuro, 7 Fid.Rep.3d 14 (O.C. Monroe Co. 8/4/2016).
Parental rights of father terminated when he was not able to provide stable housing or ensure the safety of the child, evidence showing that he had not made progress towards remaining drug and alcohol free, improving parenting skills, locating appropriate housing, maintaining contact with the child, completing domestic violence counseling, or cooperating with Children and Youth Services. In the Interest of L.A., 7 Fid.Rep.3d 1 (O.C. Cumberland Co. 5/25/2016), aff’d, 622 MDA 2016 (Pa. Super. 9/15/2016).
The Supreme Court has adopted a new public access policy for records of appellate and trial courts in Pennsylvania. Public Access Policy of the Unified Judicial System of Pennsylvania: Case Records of the Appellate and Trial Courts; No. 477 Judicial Administration Doc., 47 Pa.B. 291 (1/21/2017).
Included in the new policy is a table of limits to public access for different kinds of cases, with the following limits for matters within the Orphans’ Court:
| Subject Area | Record Description | Accessibility | Authority |
|---|---|---|---|
| Orphans’ Court | Proceedings related to appointment of guardianship for incapacitated persons. | Shall be closed to the public upon request of the alleged incapacitated person or his counsel. After the individual’s death his/her estate may access the record of the guardianship proceedings. | 20 Pa.C.S. § 5511(a); In re Estate of duPont, 2 A.3d 516 (Pa. 2010). |
| Orphans’ Court | Records required for foreign adoption decrees. | No Public Access unless a court order is granted upon good cause. | 23 Pa.C.S. § 2908(F); Pa.O.C.R. 15.7. |
| Orphans’ Court | Adoption records. | No Public Access unless otherwise ordered. | 23 Pa.C.S. § 2915; see also 23 Pa.C.S. § 2906; Pa.O.C.R. 15.7. |
| Orphans’ Court (Family Court in Philadelphia County or Juvenile Court Section of Family Division in Allegheny County Pa.R.J.A. 2157) | Applications of a minor for judicial approval of decision to have an abortion, under the Abortion Control Act, as well as proceedings and the name of the minor. | No Public Access; sealed dockets, and documents shall be maintained in a closed file marked ‘‘confidential’’ and identified by case number only. | 18 Pa.C.S. § 3206(f); Pa.O.C.R. 16.2 and 16.6. Note also Pa.R.J.A. No. 2157 and Pa.R.A.P. 3801. |
Beneficiaries named in a trust amendment prepared by a lawyer do not have standing as third-party beneficiaries to sue the lawyer for breach of contract when the trust amendment was never executed due to an admitted “oversight” by the lawyer. Estate of Robert H. Agnew v. Ross, 152 A.3d 247, No. 76 MAP 2015 (Pa. 1/19/2017), rev’g 110 A.3d 1020, 2015 PA Super 22 (2/2/2015).