Surcharge for administration of estate for 18 years denied when real property held by estate was farmed and productive, there was litigation over condemnation of part of the property, there were disagreements among the beneficiaries over whether to sell or distribute the property, and the objectant failed to take action to expedite or compel the conclusion of the estate. Objections to legal fees and fiduciary fees were also dismissed. Eiswert Estate, 4 Fid.Rep.3d 323 (Lycoming Co. O.C. 2014).
Change of situs of a testamentary trust was denied under 20 Pa.C.S. § 7708(c) when all qualified beneficiaries and one trustee consented to the change but one trustee did not consent, but change approved under § 7708(g) when the court found that the changes was “necessary or desirable for the property administration of the trust” because real property owned by the trust was in the other county, the situs of related trusts was in the other county, issues needed to be resolved relating to the administration of all of the trusts, and only the corporate trustee objected to the change. Warriner Trust, 4 Fid.Rep.3d 317 (O.C. Montg. Co. )
Person designated as “executor of my estate and insurance” was the trustee who was the life insurance beneficiary described as “trustee(s) or successor(s) as provided in last will” when the will included specific bequests of life insurance proceeds even though the will did not use the words “trust” or “trustee.” Thomas Will, 4 Fid.Rep.3d 345 (O.C. Phila. 5/12/2014).
The Philadelphia Orphans’ Court has denied a petition by Board of Directors of City Trusts of Philadelphia seeking a modification of the trust for Girard College under the will of Stephen Girard that would have converted the college’s residential program for grades one through twelve to an extended day program for grades one through eight. Estate of Stephen Girard (Trust for Girard College), 4 Fid. Rep.3d 355, No. 10 DE of 1885 (O.C. Phila. 8/21/2014) (Opinion Sur Decree by O’Keefe, Adm. J.), aff’d No. 2254 C.D. 2014 (Pa. Cmwlth. 1/21/2016).
The Commonwealth Court has considered the standards to be applied by the Public School Employees’ Retirement Board when it is alleged that a Public School Employee’s Retirement System beneficiary designation is the product of undue influence. Snizaski v. Pub. School Emp. Ret. Bd., No. 1329 C.D. 2008 (8/13/2014).
At its recently completed 2014 annual meeting, the National Conference of Commissioners on Uniform State Law approved the Uniform Fiduciary Access to Digital Assets Act. When enacted by the various states, the act will provide personal representatives of estates, agents under durable powers of attorney, guardians of incapacitated persons, and successor trustees with the same rights of access to electronic records as the decedent, principal, ward, or preceding trustee.
Update (2/21/2015): Senate Bill 518, introduced on 2/20/2015, would enact the uniform act as Chapter 39 of Title 20 of the Pennsylvania Consolidated Statutes (i.e., the PEF Code). (Our table summarizing the status of estate and trust legislation introduced in the current session of the Pennsylvania legislature can be found here.)
This second part of a four part series describes the changes made by Act 95 of 2014 to the authority of agents to make gifts and other acts affecting the principal’s estate plan and the disposition of property after the death of the principal.
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Montgomery County has adopted new fee schedules for the Register of Wills and Clerk of the Orphans’ Court, both effective 8/8/2014. Fees of Register of Wills, 44 Pa.B. 5188 (8/2/2014); Fees of Clerk of Orphans’ Court, 44 Pa.B. 5187 (8/2/2014).
Evidence that decedent had suffered from a mental illness, and was determined to be incapacitated after executing will, was not sufficient to overcome evidence that decedent had testamentary capacity when executing will. Daughter was not in a confidential relationship with decedent, did not receive a substantial benefit, and her involvement in preparing will was not undue influence. Rossi Estate, 4 Fid.Rep.3d 297 (Wyoming Co. O.C. 2014).
In will contest, executor of probated will (and former agent of decedent under a power of attorney) appealed from the trial court’s demurrer of two preliminary objections, arguing that intestate heirs lack standing to contest the will and lack standing to get an accounting of his actions as agent. The Court wrote that the two appeals were not allowed as a matter of right and that there had been no findings of fact on which an appeal could be based, meaning the appeals should be quashed. Furthermore, intestate heirs have standing if there is a realistic possibility that the will contest will succeed, meaning the decedent died intestate, and an agent is required to account whenever ordered by a court. Gralak Estate (No. 1) and (No.2), 4 Fid. Rep. 3d 280 (O.C. Phila. 2014) (Opinion by Carrafiello, J.)