Attorney for administrator of estate held to be secondarily liable for surcharge against administrator for failing to make distribution to estate of deceased beneficiary; appeal not timely and should be quashed. Estate of Thomas Brawner Sr., 6 Fid.Rep.3d 386, No. 1043 DE of 2014 (Philadelphia O.C. 7/21/2016), reversed and remanded, No. 1144 EDA 2016 (4/13/2017 Pa. Super.) (non-precedential).
Copy of bank statement was sufficient evidence that bank account was “in trust for” beneficiary, and both ITF and joint accounts were increased by lifetime transfers that were voided by court as beyond the powers of agent acting under durable power of attorney. Estate of William F. Binnig, No. 12 DE of 2013 (O.C. Philadelphia 9/9/3015), aff’d No. 1204 EDA 2015 (Pa. Super. 4/4/2016) (non-precedential).
In an order dated August 9, 2016, (No. 702 Supreme Court Rules Docket), the Supreme Court rescinded and replaced Some of the state-wide forms for use in the Orphans’ Court and Register of Wills, specifically Forms OC-1 through OC-6 and RW-06 through RW-10. A revised Index to the Appendix of the Pennsylvania Orphans’ Court Rules was attached to the order.
The revisions were made so that the forms reflect the new Orphans’ Court rules that go into effect on September 1, and under the new rules the forms are exclusive, and local rules may not require or allow other forms in their place. See Pa.O.C. Rule 1.8(a). The forms themselves can be found on the website of the Administrative Office of Pennsylvania Courts.
Enforcement of arbitration clause was denied when there was a lack of evidence that the son of the decedent had the authority to act for the decedent. Wisler v. Manor Care of Lancaster, 2015 PA Super 189, 124 A.3d 317 (2015).
The July 30, 2016, Pennsylvania Bulletin (Vol. 46, No. 31) includes new or amended local Orphans’ Court rules for Allegheny, Beaver, Berks, Chester, Dauphin, Delaware, Franklin, Fulton, Lackawanna, Lancaster, Lehigh, Philadelphia, and Washington counties, all to be effective September 1, 2016. (Citations and links below.)
The August 6, 2016, Pennsylvania Bulletin (Vol. 46, No. 32) includes new or amended local Orphans’ Court rules for Armstrong, Cumberland, Lebanon, and Montgomery Counties. (Citations and links below.)
These publications appear to be the result of the order of the Supreme Court that local rules for which there is a “continued necessity” should be submitted to the Orphans’ Court Procedural Rules Committee for review before June 1, and a desire (or commitment) of the Committee to review and publish those rules before September 1. Review and Vacatur of Local Orphans’ Court Rules, No. 683 Supreme Court Rules Docket (12/1/2015), 45 Pa.B. 7126 (12/19/2015). So we should see more publications of new local rules in the future.
Rules of the Orphans’ Court Division of the Court of Common Pleas (Allegheny Co., 6/9/2016), 46 Pa.B. 4078 (7/30/16).
Adoption of New Local Orphans’ Court Rules, No. CP-03-AD-0000001-2016 (Armstrong Co., 7/21/2016), 46 Pa.B. 4821 (8/6/2016).
Local Rules of Orphans’ Court, No. 10937 of 2016 (Beaver Co.), 46 Pa.B. 4119 (7/30/2016).
Amendments to Local Rules, No. 16-0094 (Berks Co. 7/20/2016), 46 Pa.B. 4120 (7/30/2016).
Order Rescinding Orphans’ Court Rules 1.2A through 13.3A and Orphans’ Court Rule 17.1A and Promulgating Orphans’ Court Rules 1.1A through 10.4A (Bucks Co. 7/19/2016), 46 Pa.B. 4129 (7/30/2016).
Adoption of Local Orphans’ Court Rules (Chester Co. 7/13/16), 46 Pa.B. 4135 (7/30/2016).
Rules of the Court of Common Pleas, No. 21-95-945 Orphans’ Court (Cumberland Co. 7/25/2016), 46 Pa.B. 4826 (8/6/2016).
Promulgation of Local Rules, No. 1793 S 1989 (Dauphin Co. 7/15/2016), 46 Pa.B. 4142 (7/30/2016).
Orphans’ Court Local Rules, Doc. No. 12-504046 (Delaware Co. 7/20/2016) 46 Pa.B. 4148 (7/30/2016).
Amended Local Rules for the Orphans’ Court of the 39th District; Rule 39-2.6 Time for Filing Accounts and Rule 39-2.7 Time for Filing Objections (Franklin and Fulton Cos. 7/18/2016), 46 Pa.B. 4155 (7/30/2016).
Local Orphans’ Court Rules (Lackawanna Co.), 46 Pa.B. 4155 (7/30/2016).
Adoption of Rules of Orphans’ Court, 2016-1570 (Lancaster Co. 7/20/2016), 46 Pa.B. 4159 (7/30/2016).
Orphans’ Court Rules (Lebanon Co.), 46 Pa.B. 4829 (8/6/2016).
Orphans’ Court Rules, File No. AO 20014-0002 (Lehigh Co. 7/19/2016), 46 Pa.B. 4161 (7/30/2016).
Adoption of Orphans’ Court Rules Chapters 1 through 9 (Montgomery Co. 7/27/2016), 46 Pa.B. 4833 (8/6/2016).
Adoption of Local Orphans’ Court Rules Pursuant to Pa.O.C. Rule 1.5(e) and Pa.R.J.A. 103, President Judge General Court Regulation No. 2016-2 (Philadelphia Co. 7/20/2016), 46 Pa.B. 4048 (7/30/2016).
Local Orphans’ Court Rules, No. 2016-1 (Washington Co. 7/15/2016), 46 Pa.B. 4172 (7/30/2016).
Sections 45 and 47 of the Act of July 13, 2016, No. 84, (H.B. 1198), made several changes to the inheritance tax exemptions for agricultural property and family-owned businesses, sections 2111(s), (s.1) and (t), and section 2130(5), of the Tax Reform Code of 1971, 72 P.S. §§ 9111(s), (s.1), and (t), and 9130(5). Specifically:
- Language has been amended or added to extend the exemptions to transfers in trust for the benefit of family members.
- To be exempt from inheritance tax, property devoted to the business of agriculture must produce a gross income of at least $2,000, both at the time of death and for seven years afterwards.
- Property devoted to the business of agriculture, or agricultural easements or reserves, must be reported on a timely filed inheritance tax return. (The requirement of a timely return already applied to the exemption for family-owned businesses.)
- The exemption for family-owned businesses now refers to “members of the same family” and the definition of “qualified transferee” has been deleted.
- In the event property ceases to be exempt, the beneficiaries of a trust that is the owner of the property are liable for any tax that may be imposed, and all liability is joint and several.
- Expenses and debts incurred in connection with exempt property are not deductible.
These amendments to sections 2011(s) and (s.1) apply to decedents dying after December 31, 2012, while the amendments to section 2011(t) apply to the estates of decedents dying after June 30, 2013. The amendment to section 2130(5) appears to be effective as of enactment.
The execution and validity of a lost will must be proved by two witnesses, who need not testify as the contents of the will. The contents of the will must be proved by clear and convincing evidence. Estate of Wilner, 636 Pa. 277, 142 A. 3d 796, No. 136 MAP 2014 (7/19/2016), rev’g 92 A.3d 1201 (Pa. Super. 2014).
In a brief, one-sentence order, the Supreme Court has directed all judicial districts to “establish and transmit to the Rules Committees (rulescommittees@pacourts.us) the address of a free and publically [sic] accessible website of the court or county in which the court has jurisdiction where all local rules are to be published.” Order for Establishment of Local Rules Website, No. 464 Judicial Administration Doc. (6/28/2016), 46 Pa.B. 3814 (7/16/2016).
This may be a consequence of one of the comments that I submitted (or others submitted) to the Rules Committee on proposed rules for the on-line publication of local rules. In Proposed Amendment of Pa.R.Crim.P. 105, Pa.Rs.J.C.P. 121 and 1121 and Pa.R.C.P. No. 239 with Rescission of Pa.R.C.P. No. 239.8, 45 Pa.B. 5384 (8/29/2015), new rules were proposed that would require each court or county to maintain a copy of local rules on a website freely accessible to the public. In comments, I pointed out that many counties are now publishing local rules through their websites, but that finding the rules is often not easy. I therefore suggested that, “As a convenience for possible compliance checking, as well as a service to the public, each court should be required to provide the AOPC [Administrative Office of Pennsylvania Courts] with the URL (or URLs) for the consolidation of its local rules, or the webpage(s) on which orders and consolidations can be found, and the AOPC should publish an on-line index of links to those URLs.”
This new order would be the logical first step in creating such an an on-line index to local rules.
A same-sex civil union entered into in Vermont is not a marriage under Vermont law and not a marriage under Pennsylvania law, so Pennsylvania divorce law does not apply. Corrado v. Musto, 6 Fid.Rep.3d 237, 153 Montg. 173, No. 2015-14981 (Fam.Div., 9/24/2015), app. discontinued, 3101 EDA 2015.
Note: The Superior Court has since reached the opposite conclusion, holding that Pennsylvania courts have jurisdiction to dissolve a Vermont civil union because it is the “functional equivalent” of marriage. Neyman v. Buckley, 2016 PA Super 307 (12/28/2016).
Real property that was sold by the guardian of the estate of the incapacitated decedent to pay expenses of the decedent, but which was specifically devised by the decedent’s will, was not adeemed under 20 Pa.C.S. 2514(16.1) and the devisees were entitled to an amount based on the net proceeds of sale. In re Estate of Rich, 2016 PA Super 104 (5/20/2016) (distinguishing In re Estate of Fox, 431 A.2d 1008 (Pa. 1981)).