The court was not required to accept the option of a psychologist as to incapacity when the psychologist administered a single test and did not examine medical records, the alleged incapacitated person appeared in court and provided lucid and compelling testimony, and the alleged incapacitated persons son and other friends and relatives were adequately caring for her, so denial of the petition for adjudication of incapacity was supported by the weight of the evidence. Estate of Rose Phillips, an Alleged Incapacitated Person, 8 Fid.Rep.3d, No. 539AI of 2017 (O.C. Philadelphia 2017), aff’d 2331 EDA 2017 (Pa. Super. 11/14/2018) (non-precedential).
Large transfers shortly before the death of the decedent into joint accounts with the decedent’s daughter, arranged by the daughter while the decedent was gravely ill, could not have been an intentional act of the decedent, and was the product of undue influence by the daughter. A change of beneficiary for an IRA account was similarly defective. All compensation for the daughter as executor, and her husband as attorney, was denied for negligent, deceptive, and fraudulent conduct. Estate of Joan Marden, Deceased; Estate of Jack M. Marden, Deceased, 8 Fid.Rep.3d 319 (O.C. Montgomery Co. 2018).
Testamentary gift to disbanded volunteer ambulance association was awarded under the cy pres doctrine to a volunteer fire department providing first responder services to the same community. Estate of Kendell B. Cramer, Deceased, 8 Fid.Rep.3d 315 (O.C. Monroe Co. 2018)
Father forfeited his share of the minor’s estate when he was incarcerated during the minor’s first year of life and did not provide food, clothing, toys, or any other financial, physical, or emotional support during the last year of the minor’s life, and the father’s incarceration during much of the last year of the minor’s life does not excuse him from his duty of support. Janelle Johnson, individually and as Administratrix of the Estate of N.J., a Minor, Deceased v. Neshaminy Shore Picnic Park, 8 Fid.Rep.3d 305 (C.P. Philadelphia Co. 2018), aff’d, 2018 PA Super 252 (8/20/2019).
Below is an overview/explanation from Webcalculators.
A new Webcalculator for charitable remainder lead trusts (CLATs) is now up and running. It includes computations of the payouts necessary to zero-out the noncharitable remainders of CLATs with increasing annuity payouts and “shark fin” CLATs in which the remainder is minimized by increasing the final annuity payment.
Delaware County has amended its fee schedule for the Register of Wills and Orphans’ Court, increasing per page certification fees to $1.00 per page, to be effective February 1, 2019. “Amendments to the Register of Wills and Clerk of Orphans’ Court Division Fee Schedules; File No. 795-2018” (Delaware Co. 12/10/2018), 49 Pa.B. 12 (1/5/2019).
Below is an overview/explanation from Webcalculators.
A new Webcalculator for charitable remainder annuity trusts (CRATs) is now up and running. It includes projections for when a trust might terminate if the trust incorporates the language of Rev. Proc. 2016-42 so that the trust terminates before it exhausts, and the 5% exhaustion test of Rev. Rul. 77-374 does not apply.
The Disciplinary Board of the Supreme Court has proposed amending the Rules of Professional Conduct to add an additional exception to client confidentiality, allowing lawyers to make disclosures the lawyer reasonably believes are necessary “to comply with other law or court order.” “Proposed Amendments to the Pennsylvania Rules of Professional Conduct Relating to Confidentiality of Information,” 48 Pa.B. 7743 (12/22/2018).