Evans Estate Law Resources

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New Proposed Changes to PEF Code

The Advisory Committee on Decedents’ Estates Laws of the Joint State Government Commission has released a new report recommending changes to the Probate, Estates and Fiduciary Code (Title 20 Pa.C.S.) and Title 20 Pa.C.S. (Corporations and Unincorporated Associations).

Proposed changes include:

Amendments to 20 Pa.C.S. § 305, governing the disposition of a decedent’s remains, in order to clarify rights and procedures
Enactment of the Revised Uniform Fiduciary Access to Digital Act (2015) as a new 20 Pa.C.S. Ch. 39.
Amendments to the Uniform Transfers to Minors Act, 20 Pa.C.S. § 5321, in order to allow testators or settlors to delay distributions to age 30.
Amendments to Titles 15 and 20 in order to eliminate many of the differences in the rules for the the management of charitable funds by trusts and the rules for nonprofit corporations.

These are only proposals by the Advisory Committee, and have not yet been introduced as legislation.

Probate, Estates and Fiduciaries: Proposed Amendments to Titles 15 & 20 of the Pennsylvania Consolidated Statutes (1/3/2017).

Self-Proving Will with Lawyer and One Other Witness

Posted on January 12, 2017 by Daniel EvansJanuary 13, 2017

It is clear that the execution of a power of attorney requires at least two disinterested witnesses and either a notary or a lawyer to take the acknowledgements in the place of a notary, as allowed by 42 Pa.C.S. §…

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Proposed Rule for Citing Unpublished or Non-Precedential Opinions

Amendments to Pa. Rule of Appeallate Procedure 126 have been proposed that would clarify the treatment of unpublished or non-precedential opinions. “Proposed Amendments to Pa.R.A.P. 126,” 47 Pa.B. 7 (App. Ct. Proc. Rules Com. 1/7/2017).

Intent to Create Joint Accounts; Exculpation of Agent Acting in Good Faith

Intent of decedent to create joint bank account determined from the actions of the parties and not the way in which signature cards were filled in; agent who received and disbursed decedent’s funds in good faith during her lifetime held to be not liable even though unable to accurately account due to indemnification and exculpation clauses in power of attorney. Cox Estate, 6 Fid.Rep.3d 400 (O.C. Chester Co. 9/29/2016).

Gift to Animal Shelter in Specific Township

Applying cy pres, a gift to the Pennsylvania Society for the Prevention of Cruelty to Animals for the support of an animal shelter in a particular township will be distributed to a different nonprofit organization operating the only animal shelter in that township. Strailey Estate, 6 Fid.Rep.3d 382 (O.C. Tioga Co. 7/12/2016).

Account Transcripts in Lieu of Estate Tax Closing Letters

In Notice 2017-12 (1/6/2017), 2017-4 IRB ___ (1/23/2017), the IRS has confirmed that an estate tax account transcript showing transaction code “421” may be relied upon as the functional equivalent of an estate tax closing letter, and explains how to obtain a transcript.

Email Updates Now Available

Posted on January 5, 2017 by Daniel EvansJanuary 5, 2017

Subscribers will now be receiving emails with links to new posts, and so will receive notices of new articles, summaries of court opinions, rule changes, etc. Subscribers who do not wish to receive these emails will be able to “opt out” at any time by clicking on a link in the email.

In addition, a new “Email Only” subscription has been created, which is free of charge. Persons who are not (yet) paid subscribers can use this new free subscription to be notified when content has been added, most of which is available to non-subscribers.

Updated Power of Attorney Form

Posted on January 5, 2017 by Daniel EvansJanuary 5, 2017

The sample form of durable general power of attorney and the commentary on the form have been updated to reflect the changes to 20 Pa.C.S. Ch. 56 (“Powers of Attorney”) made by Acts 79 and 103 of 2016. (See “PEF Code Omnibus Amendments and Technical Corrections to Act 95 (Acts 79 and 103 of 2016)” for additional background on Acts 79 and 103.)

Payment Mailed, but not Postmarked, not Timely

Inheritance tax payment that was mailed three months after death, but not postmarked until two days later, was not timely and not eligible for 5% discount. DiCristofaro Estate, 6 Fid.Rep.3d 203 (O.C. Chester Co. 4/25/2016).