Evans Estate Law Resources

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Custodian’s Use of Minor’s Funds under UTMA

Custodian/mother of minor’s fund held under PA’s Uniform Transfers to Minors Act filed account to which minor’s father filed objections. The court found that custodial funds were properly used to provide for the minor, because the custodian lacked her own funds to pay for the minor’s expenses. Weinberg Estate, 4 Fid. Rep. 3d 86 (O.C. Montg. 2014) (Opinion by Ott, J.)

Summary Judgment in Will Contest

Disinherited children and grandchildren alleged fraud, undue influence, lack of testamentary capacity, and forgery of probated will, of which a good friend of the decedent was the sole beneficiary. After considerable discovery, sole beneficiary moved for summary judgment, and the court found there was no genuine issue of material fact and granted the motion. Estate of Sheila Curry Sayer, 4 Fid. Rep. 3d 63 (O.C. Del. 2013) (opinion by Kenney, J.), aff’d No. 3150 EDA 2013 (Pa. Super. 4/13/2015) (non-precedential).

Lease Agreement and Church Property

Archdiocese of Philadelphia petitioned court to allow rental of church cemeteries to third party company. Court concluded that it had jurisdiction to approve contracts for cemeteries outside of its county, and that rental agreement did not constitute a diversion of property from the purposes, uses, and trusts to which the cemeteries had been lawfully dedicated. Archdiocesan Cemeteries Lease Agreement, 4 Fid. Rep. 3d 76 (O.C. Phila. 2014) (Opinion by Herron, J.)

Applicable Federal Rates for 2012

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— Short Term Rates for 2012 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-12	0.19%	0.19%	0.19%	0.19%
Feb-12	0.19%	0.19%	0.19%	0.19%
Mar-12	0.19%	0.19%	0.19%	0.19%
Apr-12	0.25%	0.25%	0.25%	0.25%
May-12	0.28%	0.28%	0.28%	0.28%
Jun-12	0.23%	0.23%	0.23%	0.23%
Jul-12	0.24%	0.24%	0.24%	0.24%
Aug-12	0.25%	0.25%	0.25%	0.25%
Sep-12	0.21%	0.21%	0.21%	0.21%
Oct-12	0.23%	0.23%	0.23%	0.23%
Nov-12	0.22%	0.22%	0.22%	0.22%
Dec-12	0.24%	0.24%	0.24%	0.24%

— Mid Term Rates for 2012 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-12	1.17%	1.17%	1.17%	1.17%
Feb-12	1.12%	1.12%	1.12%	1.12%
Mar-12	1.08%	1.08%	1.08%	1.08%
Apr-12	1.15%	1.15%	1.15%	1.15%
May-12	1.30%	1.30%	1.30%	1.30%
Jun-12	1.07%	1.07%	1.07%	1.07%
Jul-12	0.92%	0.92%	0.92%	0.92%
Aug-12	0.88%	0.88%	0.88%	0.88%
Sep-12	0.84%	0.84%	0.84%	0.84%
Oct-12	0.93%	0.93%	0.93%	0.93%
Nov-12	0.89%	0.89%	0.89%	0.89%
Dec-12	0.95%	0.95%	0.95%	0.95%

— Long Term Rates for 2012 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-12	2.63%	2.61%	2.60%	2.60%
Feb-12	2.58%	2.56%	2.55%	2.55%
Mar-12	2.65%	2.63%	2.62%	2.62%
Apr-12	2.72%	2.70%	2.69%	2.68%
May-12	2.89%	2.87%	2.86%	2.85%
Jun-12	2.64%	2.62%	2.61%	2.61%
Jul-012	2.30%	2.29%	2.28%	2.28%
Aug-12	2.23%	2.22%	2.21%	2.21%
Sep-12	2.18%	2.17%	2.16%	2.16%
Oct-12	2.36%	2.35%	2.34%	2.34%
Nov-12	2.40%	2.39%	2.38%	2.38%
Dec-12	2.40%	2.39%	2.38%	2.38%

Applicable Federal Rates for 2011

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— Short Term Rates for 2011 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-11	0.43%	0.43%	0.43%	0.43%
Feb-11	0.51%	0.51%	0.51%	0.51%
Mar-11	0.54%	0.54%	0.54%	0.54%
Apr-11	0.55%	0.55%	0.55%	0.55%
May-11	0.56%	0.56%	0.56%	0.56%
Jun-11	0.46%	0.46%	0.46%	0.46%
Jul-11	0.37%	0.37%	0.37%	0.37%
Aug-11	0.32%	0.32%	0.32%	0.32%
Sep-11	0.26%	0.26%	0.26%	0.26%
Oct-11	0.16%	0.16%	0.16%	0.16%
Nov-11	0.19%	0.19%	0.19%	0.19%
Dec-11	0.20%	0.20%	0.20%	0.20%

— Mid Term Rates for 2011 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-11	1.95%	1.94%	1.94%	1.93%
Feb-11	2.33%	2.32%	2.31%	2.31%
Mar-11	2.44%	2.43%	2.42%	2.42%
Apr-11	2.49%	2.47%	2.46%	2.46%
May-11	2.44%	2.43%	2.42%	2.42%
Jun-11	2.27%	2.26%	2.25%	2.25%
Jul-11	2.00%	1.99%	1.99%	1.98%
Aug-11	1.90%	1.89%	1.89%	1.88%
Sep-11	1.63%	1.62%	1.62%	1.61%
Oct-11	1.19%	1.19%	1.19%	1.19%
Nov-11	1.20%	1.20%	1.20%	1.20%
Dec-11	1.27%	1.27%	1.27%	1.27%

— Long Term Rates for 2011 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-11	3.88%	3.84%	3.82%	3.81%
Feb-11	4.15%	4.11%	4.09%	4.08%
Mar-11	4.30%	4.25%	4.23%	4.21%
Apr-11	4.25%	4.21%	4.19%	4.17%
May-11	4.19%	4.15%	4.13%	4.11%
Jun-11	4.05%	4.01%	3.99%	3.98%
Jul-11	3.86%	3.82%	3.80%	3.79%
Aug-11	3.86%	3.82%	3.80%	3.79%
Sep-11	3.57%	3.54%	3.52%	3.51%
Oct-11	2.95%	2.93%	2.92%	2.91%
Nov-11	2.67%	2.65%	2.64%	2.64%
Dec-11	2.80%	2.78%	2.77%	2.76%

Applicable Federal Rates for 2010

← Previous Year | Current Year | Following Year →

— Short Term Rates for 2010 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-10	0.57%	0.57%	0.57%	0.57%
Feb-10	0.72%	0.72%	0.72%	0.72%
Mar-10	0.64%	0.64%	0.64%	0.64%
Apr-10	0.67%	0.67%	0.67%	0.67%
May-10	0.79%	0.79%	0.79%	0.79%
Jun-10	0.74%	0.74%	0.74%	0.74%
Jul-10	0.61%	0.61%	0.61%	0.61%
Aug-10	0.53%	0.53%	0.53%	0.53%
Sep-10	0.46%	0.46%	0.46%	0.46%
Oct-10	0.41%	0.41%	0.41%	0.41%
Nov-10	0.35%	0.35%	0.35%	0.35%
Dec-10	0.32%	0.32%	0.32%	0.32%

— Mid Term Rates for 2010 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-10	2.45%	2.44%	2.43%	2.43%
Feb-10	2.82%	2.80%	2.79%	2.78%
Mar-10	2.69%	2.67%	2.66%	2.66%
Apr-10	2.70%	2.68%	2.67%	2.67%
May-10	2.87%	2.85%	2.84%	2.83%
Jun-10	2.72%	2.70%	2.69%	2.68%
Jul-10	2.35%	2.34%	2.33%	2.33%
Aug-10	2.18%	2.17%	2.16%	2.16%
Sep-10	1.94%	1.93%	1.93%	1.92%
Oct-10	1.73%	1.72%	1.72%	1.71%
Nov-10	1.59%	1.58%	1.58%	1.57%
Dec-10	1.53%	1.52%	1.52%	1.52%

— Long Term Rates for 2010 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-10	4.11%	4.07%	4.05%	4.04%
Feb-10	4.44%	4.39%	4.37%	4.35%
Mar-10	4.35%	4.30%	4.28%	4.26%
Apr-10	4.40%	4.35%	4.33%	4.31%
May-10	4.47%	4.42%	4.40%	4.38%
Jun-10	4.30%	4.25%	4.23%	4.21%
Jul-10	3.94%	3.90%	3.88%	3.87%
Aug-10	3.79%	3.75%	3.73%	3.72%
Sep-10	3.66%	3.63%	3.61%	3.60%
Oct-10	3.32%	3.29%	3.28%	3.27%
Nov-10	3.35%	3.32%	3.31%	3.30%
Dec-10	3.53%	3.50%	3.48%	3.47%

Applicable Federal Rates for 2009

— Short Term Rates for 2009 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-09	0.81%	0.81%	0.81%	0.81%
Feb-09	0.60%	0.60%	0.60%	0.60%
Mar-09	0.72%	0.72%	0.72%	0.72%
Apr-09	0.83%	0.83%	0.83%	0.83%
May-09	0.76%	0.76%	0.76%	0.76%
Jun-09	0.75%	0.75%	0.75%	0.75%
Jul-09	0.82%	0.82%	0.82%	0.82%
Aug-09	0.83%	0.83%	0.83%	0.83%
Sep-09	0.84%	0.84%	0.84%	0.84%
Oct-09	0.75%	0.75%	0.75%	0.75%
Nov-09	0.71%	0.71%	0.71%	0.71%
Dec-09	0.69%	0.69%	0.69%	0.69%

— Mid Term Rates for 2009 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-09	2.06%	2.05%	2.04%	2.04%
Feb-09	1.65%	1.64%	1.64%	1.63%
Mar-09	1.94%	1.93%	1.93%	1.92%
Apr-09	2.15%	2.14%	2.13%	2.13%
May-09	2.05%	2.04%	2.03%	2.03%
Jun-09	2.25%	2.24%	2.23%	2.23%
Jul-09	2.76%	2.74%	2.73%	2.72%
Aug-09	2.80%	2.78%	2.77%	2.76%
Sep-09	2.87%	2.85%	2.84%	2.83%
Oct-09	2.66%	2.64%	2.63%	2.63%
Nov-09	2.59%	2.57%	2.56%	2.56%
Dec-09	2.64%	2.62%	2.61%	2.61%

— Long Term Rates for 2009 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-09	3.57%	3.54%	3.52%	3.51%
Feb-09	2.96%	2.94%	2.93%	2.92%
Mar-09	3.52%	3.49%	3.47%	3.46%
Apr-09	3.67%	3.64%	3.62%	3.61%
May-09	3.58%	3.55%	3.53%	3.52%
Jun-09	3.88%	3.84%	3.82%	3.81%
Jul-09	4.36%	4.31%	4.29%	4.27%
Aug-09	4.26%	4.22%	4.20%	4.18%
Sep-09	4.38%	4.33%	4.31%	4.29%
Oct-09	4.10%	4.06%	4.04%	4.03%
Nov-09	4.01%	3.97%	3.95%	3.94%
Dec-09	4.17%	4.13%	4.11%	4.09%

Applicable Federal Rates for 2008

— Short Term Rates for 2008 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-08	3.18%	3.16%	3.15%	3.14%
Feb-08	3.11%	3.09%	3.08%	3.07%
Mar-08	2.25%	2.24%	2.23%	2.23%
Apr-08	1.85%	1.84%	1.84%	1.83%
May-08	1.64%	1.63%	1.63%	1.62%
Jun-08	2.08%	2.07%	2.06%	2.06%
Jul-08	2.42%	2.41%	2.40%	2.40%
Aug-08	2.54%	2.52%	2.51%	2.51%
Sep-08	2.38%	2.37%	2.36%	2.36%
Oct-08	2.19%	2.18%	2.17%	2.17%
Nov-08	1.63%	1.62%	1.62%	1.61%
Dec-08	1.36%	1.36%	1.36%	1.36%

— Mid Term Rates for 2008 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-08	3.58%	3.55%	3.53%	3.52%
Feb-08	3.51%	3.48%	3.46%	3.46%
Mar-08	2.97%	2.95%	2.94%	2.93%
Apr-08	2.87%	2.85%	2.84%	2.83%
May-08	2.74%	2.72%	2.71%	2.70%
Jun-08	3.20%	3.17%	3.16%	3.15%
Jul-08	3.45%	3.42%	3.41%	3.40%
Aug-08	3.55%	3.52%	3.50%	3.49%
Sep-08	3.46%	3.43%	3.42%	3.41%
Oct-08	3.16%	3.14%	3.13%	3.12%
Nov-08	2.97%	2.95%	2.94%	2.93%
Dec-08	2.85%	2.83%	2.82%	2.81%

— Long Term Rates for 2008 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-08	4.46%	4.41%	4.39%	4.37%
Feb-08	4.46%	4.41%	4.39%	4.37%
Mar-08	4.27%	4.23%	4.21%	4.19%
Apr-08	4.40%	4.35%	4.33%	4.31%
May-08	4.21%	4.17%	4.15%	4.13%
Jun-08	4.46%	4.41%	4.39%	4.37%
Jul-08	4.60%	4.55%	4.52%	4.51%
Aug-08	4.58%	4.53%	4.50%	4.49%
Sep-08	4.58%	4.53%	4.50%	4.49%
Oct-08	4.32%	4.27%	4.25%	4.23%
Nov-08	4.24%	4.20%	4.18%	4.16%
Dec-08	4.45%	4.40%	4.38%	4.36%

Applicable Federal Rates for 2007

— Short Term Rates for 2007 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-07	4.88%	4.82%	4.79%	4.77%
Feb-07	4.93%	4.87%	4.84%	4.82%
Mar-07	5.06%	5.00%	4.97%	4.95%
Apr-07	4.90%	4.84%	4.81%	4.79%
May-07	4.85%	4.79%	4.76%	4.74%
Jun-07	4.84%	4.78%	4.75%	4.73%
Jul-07	4.97%	4.91%	4.88%	4.86%
Aug-07	5.00%	4.94%	4.91%	4.89%
Sep-07	4.82%	4.76%	4.73%	4.71%
Oct-07	4.19%	4.15%	4.13%	4.11%
Nov-07	4.11%	4.07%	4.05%	4.04%
Dec-07	3.88%	3.84%	3.82%	3.81%

— Mid Term Rates for 2007 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-07	4.58%	4.53%	4.50%	4.49%
Feb-07	4.69%	4.64%	4.61%	4.60%
Mar-07	4.86%	4.80%	4.77%	4.75%
Apr-07	4.61%	4.56%	4.53%	4.52%
May-07	4.62%	4.57%	4.54%	4.53%
Jun-07	4.64%	4.59%	4.56%	4.55%
Jul-07	4.95%	4.89%	4.86%	4.84%
Aug-07	5.09%	5.03%	5.00%	4.98%
Sep-07	4.79%	4.73%	4.70%	4.68%
Oct-07	4.35%	4.30%	4.28%	4.26%
Nov-07	4.39%	4.34%	4.32%	4.30%
Dec-07	4.13%	4.09%	4.07%	4.06%

— Long Term Rates for 2007 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-07	4.73%	4.68%	4.65%	4.64%
Feb-07	4.86%	4.80%	4.77%	4.75%
Mar-07	5.01%	4.95%	4.92%	4.90%
Apr-07	4.81%	4.75%	4.72%	4.70%
May-07	4.90%	4.84%	4.81%	4.79%
Jun-07	4.91%	4.85%	4.82%	4.80%
Jul-07	5.15%	5.09%	5.06%	5.04%
Aug-07	5.31%	5.24%	5.21%	5.18%
Sep-07	5.09%	5.03%	5.00%	4.98%
Oct-07	4.88%	4.82%	4.79%	4.77%
Nov-07	4.89%	4.83%	4.80%	4.78%
Dec-07	4.72%	4.67%	4.64%	4.63%

Applicable Federal Rates for 2006

— Short Term Rates for 2006 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-06	4.38%	4.33%	4.31%	4.29%
Feb-06	4.39%	4.34%	4.32%	4.30%
Mar-06	4.58%	4.53%	4.50%	4.49%
Apr-06	4.77%	4.71%	4.68%	4.66%
May-06	4.85%	4.79%	4.76%	4.74%
Jun-06	4.99%	4.93%	4.90%	4.88%
Jul-06	5.05%	4.99%	4.96%	4.94%
Aug-06	5.26%	5.19%	5.16%	5.13%
Sep-06	5.13%	5.07%	5.04%	5.02%
Oct-06	5.00%	4.94%	4.91%	4.89%
Nov-06	4.89%	4.83%	4.80%	4.78%
Dec-06	4.97%	4.91%	4.88%	4.86%

— Mid Term Rates for 2006 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-06	4.48%	4.43%	4.41%	4.39%
Feb-06	4.40%	4.35%	4.33%	4.31%
Mar-06	4.51%	4.46%	4.44%	4.42%
Apr-06	4.72%	4.67%	4.64%	4.63%
May-06	4.84%	4.78%	4.75%	4.73%
Jun-06	5.06%	5.00%	4.97%	4.95%
Jul-06	5.05%	4.99%	4.96%	4.94%
Aug-06	5.21%	5.14%	5.11%	5.09%
Sep-06	5.01%	4.95%	4.92%	4.90%
Oct-06	4.82%	4.76%	4.73%	4.71%
Nov-06	4.69%	4.64%	4.61%	4.60%
Dec-06	4.73%	4.68%	4.65%	4.64%

— Long Term Rates for 2006 —

Month	Annual	Semiann.	Quarterly	Monthly
Jan-06	4.73%	4.68%	4.65%	4.64%
Feb-06	4.61%	4.56%	4.53%	4.52%
Mar-06	4.68%	4.63%	4.60%	4.59%
Apr-06	4.79%	4.73%	4.70%	4.68%
May-06	5.00%	4.94%	4.91%	4.89%
Jun-06	5.32%	5.25%	5.22%	5.19%
Jul-06	5.29%	5.22%	5.19%	5.16%
Aug-06	5.36%	5.29%	5.26%	5.23%
Sep-06	5.21%	5.14%	5.11%	5.09%
Oct-06	5.02%	4.96%	4.93%	4.91%
Nov-06	4.90%	4.84%	4.81%	4.79%
Dec-06	4.90%	4.84%	4.81%	4.79%