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).
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 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 (The charts of legislation for 2023-2024, 2021-2022, 2019-2020, 2017-2018, and 2015-2016 have all been archived.)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 10/7/2025.)
| Bill No. | Purpose/Subject | Adds/Amends | Last House Action | Last Senate Action | Act |
|---|---|---|---|---|---|
| HB 18 | Changes the times for reviews of guardianship orders | Amends 20 Pa.C.S. § 5512.2(a.1) | Third consideration and passage (7/1/25) | Third consideration and final passage (10/7/25) | |
| HB 65 | Amends the filial support law (was HB 2024 of 2023 and HB 169 of 2021) | Amends 23 Pa.C.S. §§ 4602 and 4603 | Referred to House Health (1/10/25) | ||
| HB 105 | Limits inheritance tax to transfers in excess of $100,000 | Amends § 2106 of the Tax Reform Code of 1971 | Referred to Finance (1/14/25) | ||
| HB 167 | Increases 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 256 | Exempts 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 796 | Reduces 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 1971 | Referred to Finance (3/3/25) | ||
| HB 1091 | Changes ultimate intestate heir from Commonwealth to an "endowed community fund" of the decedent's county. | Amends 20 Pa.C.S. § 2103 | Re-reported as committed by Rules (9/10/25) | ||
| HB 1109 | Legalizes compassionate aid in dying for the terminally ill. (See SB 570) | Adds a new 20 Pa.C.S. Ch. 54B, "Compassionate Aid in Dying" | Referred to Judiciary (4/3/25) | ||
| HB 1254 | Enacts new provisions for "Pennsylvania orders for life-sustaining treatment" (POLST) (was HB 294 of 2023, 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 (4/17/25) | ||
| HB 1394 | Repeals the inheritance tax (was HB 136 of 2023, HB 1148 of 2021, and HB 77 of 2019) | Repeals Article XXI of the Tax Reform Code of 1971 | Referred to Finance (5/5/25) | ||
| HB 1555 | Alllows a 5% discount for inheritance tax paid within 3 months of a notice of tax from the Dept. of Revenue | Repeals Article XXI of the Tax Reform Code of 1971 | Referred to Finance (6/4/25) | ||
| HB 1684 | Requires inheritance tax appraisements within 60 days of return being filed | Amends sections 2137 and 2138 of the Tax Reform Code of 1971 | Referred to Finance (6/30/25) | ||
| HB 1799 | Amends the Tuition Account Programs and Savings Bond Act to allow 529 plans to be used to pay primary and secondary educational expenses | Amends Act of April 3, 1992 (P.L. 28, No. 11) | Referred to Finance (8/13/25) | ||
| SB 100 | Creates an inheritance tax "family exemption" deduction of $100,000 (was SB 77 of 2023 and HB 2016 of 2021) | Amends § 2127(3) of the Tax Reform Code of 1971 | Referred to Finance (5/12/25) | ||
| SB 570 | Enacts "End of Life Options Act" (was SB 816 of 2023 and SB 405 of 2021) | Adds new 20 Pa.C.S. Ch. 54B | Referred to Judiciary (4/11/25) | ||
| SB 750 | Phases out inheritance tax on siblings (was SB 27 of 2019, SB 583 of 2021, and SB 75 of 2023) | Amends § 2116(a)(1.3) of the Tax Reform Code of 1971 | Referred to Finance (6/9/25) | ||
| SB 751 | Phases out inheritance tax on ancestors and descendants (was SB 27 of 2019 and SB 76 of 2023) | Amends § 2116(a)(1) of the Tax Reform Code of 1971 | Referred to Finance (6/9/25) | ||
| SB 890 | Enacts the Uniform Partition of Heirs Property Act | Adds new 20 Pa.C.S. Ch. 21A | Referred to Judiciary (6/27/25) |
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. |