Dead Man’s Act applies to bar testimony of beneficiaries claiming interest in annuity contract, and was not waived by allegations by executor that beneficiaries had used undue influence over the decedent. Applying principles similar to those that apply to wills, the court found that there was a presumption of validity in the beneficiary designation, that the burden was on the executor to show elements of undue influence, and that the executor failed to introduce evidence of weakened intellect. Jackson Nat’l Life Insur. V. John Heyser et al., 4 Fid.Rep.3d 29 (U.S.D.C. E.D. Pa 2014).
In dispute with estate over ownership of watch, the person in possession of the watch cannot testify as to the alleged gift because of the Dead Man’s Act, but the mother of the alleged donee can testify. Jamack Estate v Reis, 4 Fid.Rep.3d 25 (Lycoming Co. C.P. 201).
Having taken a position in settlement of wrongful death and survival action as to proper division of proceeds, and having paid inheritance tax based on that position, removed executor is estopped from changing her position as to division of estate because of judicial and equitable estoppel. Neaconia Estate, 4 Fid. Rep. 3d 1 (O.C. Lehigh 2013) (Opinion by Reibman, J.)
Estate distribution was erroneous because share of charitable beneficiary was reduced by inheritance tax paid, and noncharitable beneficiaries were required to return the excess distributions in accordance with the indemnification agreements they signed at the time of the initial distributions. Executor commissions and legal fees were both reduced, and legal fees were awarded in favor of the Attorney General, and against counsel to the executor, for excess time expended by the Attorney General due the dilatory conduct of counsel. Shilling Estate, 4 Fid.Rep.3d 8 (Adams Co. O.C. 2014)
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— Short Term Rates for 2013 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan-13 | 0.21% | 0.21% | 0.21% | 0.21% |
| Feb-13 | 0.21% | 0.21% | 0.21% | 0.21% |
| Mar-13 | 0.22% | 0.22% | 0.22% | 0.22% |
| Apr-13 | 0.22% | 0.22% | 0.22% | 0.22% |
| May-13 | 0.20% | 0.20% | 0.20% | 0.20% |
| Jun-13 | 0.18% | 0.18% | 0.18% | 0.18% |
| Jul-13 | 0.23% | 0.23% | 0.23% | 0.23% |
| Aug-13 | 0.28% | 0.28% | 0.28% | 0.28% |
| Sep-13 | 0.25% | 0.25% | 0.25% | 0.25% |
| Oct-13 | 0.32% | 0.32% | 0.32% | 0.32% |
| Nov-13 | 0.27% | 0.27% | 0.27% | 0.27% |
| Dec-13 | 0.25% | 0.25% | 0.25% | 0.25% |
— Mid Term Rates for 2013 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan-13 | 0.87% | 0.87% | 0.87% | 0.87% |
| Feb-13 | 1.01% | 1.01% | 1.01% | 1.01% |
| Mar-13 | 1.09% | 1.09% | 1.09% | 1.09% |
| Apr-13 | 1.09% | 1.09% | 1.09% | 1.09% |
| May-13 | 1.00% | 1.00% | 1.00% | 1.00% |
| Jun-13 | 0.95% | 0.95% | 0.95% | 0.95% |
| Jul-13 | 1.21% | 1.21% | 1.21% | 1.21% |
| Aug-13 | 1.63% | 1.62% | 1.62% | 1.62% |
| Sep-13 | 1.66% | 1.65% | 1.65% | 1.64% |
| Oct-13 | 1.93% | 1.92% | 1.92% | 1.91% |
| Nov-13 | 1.73% | 1.72% | 1.72% | 1.71% |
| Dec-13 | 1.65% | 1.64% | 1.64% | 1.63% |
— Long Term Rates for 2013 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan-13 | 2.31% | 2.30% | 2.29% | 2.29% |
| Feb-13 | 2.52% | 2.50% | 2.49% | 2.49% |
| Mar-13 | 2.66% | 2.64% | 2.63% | 2.63% |
| Apr-13 | 2.70% | 2.68% | 2.67% | 2.67% |
| May-13 | 2.60% | 2.58% | 2.57% | 2.57% |
| Jun-13 | 2.47% | 2.45% | 2.44% | 2.44% |
| Jul-13 | 2.80% | 2.78% | 2.77% | 2.76% |
| Aug-13 | 3.16% | 3.14% | 3.13% | 3.12% |
| Sep-13 | 3.28% | 3.25% | 3.24% | 3.23% |
| Oct-13 | 3.50% | 3.47% | 3.46% | 3.45% |
| Nov-13 | 3.37% | 3.34% | 3.33% | 3.32% |
| Dec-13 | 3.32% | 3.29% | 3.28% | 3.27% |
A disclaimer is a transfer without value that can affect eligibility for Medical Assistance – Long Term Care benefits. Schell v. Dept. of Public Welfare, 80 A.3d 844, 203 C.D. 2013 (Pa. Cmwlth. 12/4/13).
After Orphans’ Court ordered son of alleged incapacitated person (mother) not to visit his mother at her nursing home without siblings’ supervision, (because he had previously manipulated her, blocked access to her, moved her out of state, and filed bankruptcy actions on her behalf), Orphans’ court held that the son committed indirect criminal contempt, when the son went to visit his mother on the day following the court order without his siblings’ supervision, because the order was clear, the son had notice of the order, the son’s actions were volitional, and the son acted with wrongful intent. Matter of Angelina Mazza, 3 Fid. Rep. 3d 427 (O.C. Chester 2013) (Opinion by Tunnell, J.)
Court found that spouse, who had elected against decedent’s estate, had not willfully and maliciously deserted decedent, because the spouse had been abused by decedent, meaning the spouse’s desertion was with cause, and she had not forfeited her right to elect against decedent’s estate under PEF 2106(a). Rollins Estate, 3 Fid. Rep. 3d 448 (O.C. Chester 2013) (Opinion by Pratt)
The beneficiaries of an estate, having filed objections to the executor’s account, petitioned for discovery of all files relating to the estate; the court ordered that all files relating to the management of the estate be turned over to the beneficiaries, including all opinions of counsel to the executor made during the administration (under the fiduciary exception to attorney-client privilege), except for opinions of counsel in regards to litigation against the executor (to which a privileged log was required). Thouron Estate (No. 2), 3 Fid.Rep.3d 443 (O.C. Chester 10/16/2013) (Opinion by Tunnell, J.)
The Orphans’ Court denied removal of executor’s counsel after the first and final account for an estate had been filed, because the petition was brought over 5 years after counsel began representing the executor, making the objection waived, and an objection to the account for the reasonableness of attorney fees did not create a conflict (requiring removal) under Pennsylvania Rule of Professional Conduct 1.7(a). Thouron Estate (No. 1), 3 Fid.Rep.3d 435 (O.C. Chester 10/9/2013) (Opinion by Tunnell, J.)