Lawyer Registration Fee Changes

The Supreme Court has adopted amendments to the Rules of Disciplinary Enforcement that will reduce the annual registration fee for active lawyers from $125 to $120, but increase the annual fee that goes to the Lawyers Fund for Client Security from $45 to $75.  The annual fee for inactive lawyers will also increase, from $70 to $100.  Amendment of Rules 219(a) and (j) and 502(b) of the Rules of Disciplinary Enforcement, No. 149 Disciplinary Rules Doc. (2/15/2017), 47 Pa.B. 1276 (3/4/2017).

Note:  The two fees have added up to $170, and yet lawyers have been required to pay $200 each year.  The third fee that is collected each year is an annual fee of $30 for the IOLTA Board under Rule of Professional Conduct 1.15(u).  With the $5 decrease in the annual registration fee and the $30 increase in the Client Security fee, the new annual total should be $225.

Surviving Spouse Can Compel Portability Election

The Oklahoma Supreme Court has held that a decedent’s unused federal estate tax exclusion amount (referred to in IRC section 2010 as the “deceased spousal unused exclusion amount,” or “DSUE”) is an asset of the decedent’s estate that the administrator of the estate has a fiduciary duty to preserve for the benefit of the surviving spouse by filing a federal estate tax return, even though a prenuptial agreement barred the surviving spouse from being a beneficiary of the estate.  (The surviving spouse had agreed to pay the costs of the required estate tax return.)  In the Matter of the Estate of Vose, 2017 OK 3, 390 P.3d 238 (Okla. 1/31/2017).

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Pennsylvania Legislation Pending

The following chart shows the status of legislation introduced in the 2025-2026 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners.  (The charts of legislation for 2023-2024, 2021-2022, 2019-2020, 2017-2018, and 2015-2016 have all been archived.)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 4/3/2025.)

BillPurpose/SubjectAdds/AmendsLast House ActionLast Senate ActionAct
HB 18Changes the times for reviews of guardianship ordersAmends 20 Pa.C.S. § 5512.2(a.1)Referred to Judiciary (1/8/25)
HB 167Increases bank accounts not requiring administration from $10,000 to $20,000 (was HB 752 of 2023 and HB 1822 of 2021)Amends 20 Pa.C.S. § 3101(b)Reported from Judiciary; first consideration (3/26/25)
HB 256Exempts all 529 plans from inheritance tax (was HB 2204 of 2024)Amends § 2111 of the Tax Reform Code of 1971 by adding a new subsection (v)Referred to Finance (1/22/25)
HB 796Reduces inheritance tax rate on lineal descendants and ancestors, and siblings, to the income tax rate, not to exceed 3.07%Amends §§ 2116(a)(1) and (1.3) of the Tax Reform Code of 1971Referred to Finance (3/3/25)
HB 1091Changes ultimate intestate heir from Commonwealth to an "endowed community fund" of the decedent's county.Amends 20 Pa.C.S. § 2103 Referred to Judiciary (4/1/25)
HB 1109Legalizes compassionate aid in dying for the terminally ill. (See SB 816 of 2023 and SB 405 of 2021)Adds a new 20 Pa.C.S. Ch. 54B, "Compassionate Aid in Dying"Referred to Judiciary (4/3/25)

Independent Guardian Appropriate to Protect Incapacitated Person’s Funds

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).

Termination of Parental Rights on Several Grounds

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).

Parental Rights Terminated on Multiple Grounds

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).