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 (The charts of legislation for 2023-2024, 2021-2022, 2019-2020, 2017-2018, and 2015-2016 have all been archived.)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 4/17/2025.)
| Bill | 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) | Referred to Judiciary (1/8/25) | ||
| 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 350 | Adopts the Uniform Parentage Act | Amends several sections of Title 23 and adds a new Part IX-A, which includes a new § 9708 on the parental status of a deceased individual | Third consideration and final passage (6/24/24) | Referred to Judiciary (6/30/24) | |
| 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 | Referred to Judiciary (4/1/25) | ||
| 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) | ||
| 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) |
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. |
Beneficiaries named in a trust amendment prepared by a lawyer do not have standing as third-party beneficiaries to sue the lawyer for breach of contract when the trust amendment was never executed due to an admitted “oversight” by the lawyer. Estate of Robert H. Agnew v. Ross, 152 A.3d 247, No. 76 MAP 2015 (Pa. 1/19/2017), rev’g 110 A.3d 1020, 2015 PA Super 22 (2/2/2015).
The following chart shows the status of legislation introduced in the 2015-2016 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. Click on the bill number to see the history or text of the bill.
| Bill | Purpose/Subject | Adds/Amends | Last House Action | Last Senate Action | Act |
|---|---|---|---|---|---|
| HB 65 | Make audiovisual records of autopsies confidential | New Ch. 89 to Title 20 | Third consideration and final passage (5/12/15) | Referred to Judiciary (5/20/15) | |
| HB 72 | Disposition of remains by majority of equal kin | 20 Pa.C.S. § 305(d)(2) | Third consideration and final passage (4/14/15) | Referred to Judiciary (4/17/15) | |
| HB 122 | Authorizes additions to tuition accounts and increases UTMA fiduciary transfers requiring court order to $50,000 | 20 Pa.C.S. § 5306(c)(3) | Third consideration and final passage (5/6/15) | Referred to Judiciary (5/8/15) | |
| HB 154 | Allowing claims of $5,000 or less by lineal descendants other than children | New 20 Pa.C.S. § 3101(e)(1.1) | Referred to Judiciary (1/21/2015) | ||
| HB 162 | Modifying procedures for birth records of adoptees | 23 Pa.C.S. §§ 2911 and 2937 | Signed in House (10/25/16) | Signed in Senate (10/25/16) | Act 127 (11/3/2016) |
| HB 242 | Eliminating the liability of family members for the support of the indigent | 23 Pa.C.S. § 4603 | Referred to Judiciary (1/28/2015) | ||
| HB 299 | Add to the agent's acknowledgment and adding conditions for actions by older adult protective agencies | 20 Pa.C.S. §§ 5601(c) and (d) and 5604(d) | Third consideration and final passage (4/21/15) | Referred tp Judiciary (5/1/15) | |
| HB 443 | Adds grandchild to those who can withdraw funds from small bank accounts without letters | 20 Pa.C.S. § 3101(b) | Third consideration and final passage (4/5/16) | Referred to Judiciary (4/12/16) | |
| HB 444 | Creates savings accounts for future expenses of disabled beneficiaries (See also HB 583, HB 1319, HB 1829, SB 726, and SB 879) | New "ABLE Account Program Act" | Referred to Finance (2/12/15) | ||
| HB 454 | Mandatory termination of parental rights | 23 Pa.C.S. § 2511 | Referred to Judiciary (2/12/2015) | ||
| HB 489 | Repeals DOMA and provides for same-sex marriage | 23 Pa.C.S. §§ 1102 and 1704 | Referred to Judiciary (2/17/15) | ||
| HB 491 | Amends the Casey memorial fund | 20 Pa.C.S. § 8622(c) | Referred to Judiciary (2/17/15) | ||
| HB 583 | Creates savings accounts for future expenses of disabled (See also HB 444, HB 1319, HB 1829, SB 726, and SB 879) | New "Pennsylvania ABLE Savings Program Act" | Referred to Finance (2/26/15) | ||
| HB 585 | Manner of executing anatomical gifts | 20 Pa.C.S. § 8613 | Third consideration and final passage (6/20/16) | Referred to Judiciary (6/23/16) | |
| HB 647 | Extends Older Adults Protective Services Act to "financial abuse" | Older Adults Protective Services Act (November 6, 1987, P.L. 381, No. 79). | Referred to Aging and Older Adult Services (2/27/15) | ||
| HB 665 | Technical corrections to Act 95 of 2014 | 20 Pa.C.S. §§ 5601, 5603, and 5604, and 57 Pa.C.S. § 316(2.1) | Third consideration and final passage (4/21/15) | Third consideration and final passage (9/26/16) | Act 103 (10/4/2016) |
| HB 736 | Amends inheritance tax agricultural exception | Tax Reform Code of 1971, § 2111(s) | Referred to Finance (3/6/15) | ||
| HB 786 | Redefines "abuse" in Older Adults Protective Services Act and makes changes to reporting and enforcement | Older Adults Protective Services Act (November 6, 1987, P.L. 381, No. 79). | Referred to Aging and Older Adults Services (3/13/15) | ||
| HB 852 | Allows amounts to be added to accounts created for a minor under the Tuition Accounts Program and College Savings Bond Act (No. 11 of 1992) | New 20 Pa.C.S. § 5104 | Referred to Judiciary (4/8/15) | ||
| HB 932 | Excludes from realty transfer tax the sale of family homes within five years of the deaths of first responders in the performance of their duties | Amends § 1102-C.3 of the Tax Reform Code of 1971 | Third consideration and final passage (10/18/16) | First consideration (10/19/16) | |
| HB 933 | Excludes from inheritance tax transfers upon the deaths of responders in the performance of their duties | Amends § 2111 of the Tax Reform Code of 1971 | Referred to Finance (4/8/15) | ||
| HB 943 | Provides procedures for lethal medication for patients seeking humane death | New 20 Pa.C.S. Ch. 54B | Referred to Judiciary (4/10/15) | ||
| HB 971 | Sets inheritance tax rate of 0% for children under 21 | Amends § 2116(a)(2) of the Tax Reform Code of 1971, | Third consideration and final passage (3/22/16) | First consideration (9/27/16); Re-referred to Appropriations (10/17/16) | |
| HB 1198 | Amends inheritance tax exemptions for farmland and family businesses | Amends §§ 2111(s), (s.1), and (t), and 2130(5) of the Tax Reform Code of 1971. | Third consideration and final passage (6/22/15); conference committee report accepted (7/13/16) | Third consideration and final passage (12/18/15); conference committee report accepted (7/13/16) | Act 84 (7/13/16) |
| HB 1210 | Amends Older Adults Protective Services Act, to include acts of agent under power of attorney in definition of "exploitation" | Amends section 103 of act of November 6, 1987, No. 79, P.L. 381, known as the Older Adults Protective Services Act. | Re-reported from Appropriations, third consideration and final passage (7/22/15) | Referred to Aging and Youth (8/19/15) | |
| HB 1237 | Amends Solicitation of Funds for Charitable Purposes Act to increase contribution amounts requiring independent audits | Amends Section 5(f) of Act of December 19, 1990 (P.L. 1200, No. 202). | Referred to State Government (6/5/15) | ||
| HB 1240 | Increases regulation and reporting requirements for charities and professional solicitors | Amends the Solicitation of Funds for Charitable Purposes Act, act of December 19, 1990 (P.L.1200, No. 202) | Referred to Commerce (8/10/15) | ||
| HB 1319 | Provides for savings account program for future disability expenses of beneficiaries (See also HB 444, HB 583, HB 1829, SB 726, and SB 879) | New "Achieving a Better Life Experience (ABLE) Act" | Third consideration and final passage (6/24/15); Referred to Rules (4/13/16) | Amended on third consideration (3/21/16) | |
| HB 1329 | Requires hospitals to allow patients to designate persons to provide care after discharge, and to obtain consents to give caregivers medical information and instructions for patient care after discharge. | New "Caregiver Advise, Record and Enable Act" | Third consideration and final passage (6/30/15); concurred in Senate amendments (4/12/16) | Third consideration and final passage (4/11/16) | Act 20 (4/20/16) |
| HB 1403 | Requires insurers to check death records and notify beneficiaries of life insurance policies | New 40 Pa.C.S. Ch. 37 , "Unclaimed Life Insurance Benefits" | Re-reported from Appropriations, third consideration and final passage (7/22/15); signed in House (10/26/16) | Third consideration and final passage (10/26/16); signed in Senate (10/26/16) | Act 132 (11/3/2016) |
| HB 1829 | Provides for savings account program for future disability expenses of beneficiaries (See also HB 444, HB 583, HB 1829, SB 726, and SB 879) | New "Pennsylvania ABLE Act" | Referred to Finance (2/5/16) | ||
| HB 1940 | Exempts certain kinds of printing and mailing activities from "fundraising activities" | Amends section 6(a)(3) of the Solicitation of Funds for Charitable Purposes Act | Referred to Finance (4/5/16) | ||
| HB 1941 | Exempts inheritances of $250,000 or less from tax | Amends section 2106 of the Tax Reform Code of 1971 | Referred to Finance (4/1/16) | ||
| HB 2052 | Increases exemption threshold for registration under Solicitation of Funds for Charitable Purposes Act from $25,000 to $50,000 in gross annual receipts | Amends sections 5(p), 6(a)(8), and 7(a)(3) of Solicitation of Funds for Charitable Purposes Act, act of December 19, 1990 (P.L. 1200, No. 202). | Referred to State Government (5/11/16) | ||
| HB 2228 | Allows relatives reasonable access to graves in private cemeteries | Amends 9 Pa.C.S. section 101 (definitions) and adds new sections 102 and 103. | Referred to Local Governments (6/29/16) | ||
| SB 4 | Allows the legislature to establish uniform standards for institutions of purely public charity | Amends section 2(b) of Article VIII of the Constitution | Referred to Finance (2/26/15) | Third consideration and final passage (2/17/15) | |
| SB 178 | Consolidating the Solicitation of Funds for Charitable Purposes Act and the Purely Public Charity Act | New Title 10 Pa.C.S. Chs. 1, 13, & 23 | Referred to State Government (1/27/2015) | ||
| SB 180 | Relating to anatomical gifts | 20 Pa.C.S. Ch. 86 | Referred to Judiciary (5/19/16) | Third consideration and final passage (5/17/16) | |
| SB 314 | Income tax exclusion for $3,000 of income from qualified disability trusts | Tax Reform Code of 1971, § 305 | Referred to Finance (1/23/2015) | ||
| SB 331 | Phase out and repeal of inheritance tax | Tax Reform Code of 1971, § 2116 | Referred to Finance (1/26/2015) | ||
| SB 398 | Relating to organ donor information on driver's licenses | 20 Pa.C.S. § 8619(a) | Third consideration and final passage (12/2/15) | Third consideration and final passage (6/23/15) | Act. No. 79 (12/17/15) |
| SB 454 | Further providing for grounds for involuntary termination of parental rights | Amends 23 Pa.C.S. § 2511 | Referred to Judiciary (2/12/15) | ||
| SB 518 | Adopts Revised Uniform Fiduciary Access to Digital Assets Act (2015) | New 20 Pa.C.S. Ch. 39 | Referred to Judiciary (11/19/15) | Third consideration and final passage (11/18/15) | |
| SB 549 | Allows voluntary lethal injections for terminal diseases | New 20 Pa.C.S. Ch. 54B ("Death with Dignity") | Referred to Judiciary (3/6/15) | ||
| SB 556 | Excludes conservation easements from realty transfer tax | Tax Reform Code of 1971, § 1102-C.3 | Reported as amended by Finance and first consideration (5/6/15); Re-referred to Appropriations (6/1/15) | ||
| SB 568 | Amendments to guardianship proceduress; appointment of mediators or arbitrators | 20 Pa.C.S. §§ 751-752 and Ch. 55 | Referred to Judiciary (2/10/16) | Third consideration and final passage (2/8/16) | |
| SB 580 | Clarifies inheritance tax family farm exception | Tax Reform Code of 1971, §§ 2102, 2111(s) and (s.2) | Re-referred to Appropriations (4/20/15) | ||
| SB 726 | Provides for savings account program for future disability expenses of beneficiaries (See also HB 444, HB 583, HB 1319, HB 1829, and SB 879) | New "ABLE Account Program Act" | Referred to Finance (4/23/15) | ||
| SB 759 | Adopts Uniform Fiduciary Access to Digital Assets Act (See also, SB 518) | New 20 Pa.C.S. Ch. 39 | Referred to Judiciary (5/1/15) | ||
| SB 879 | Provides for savings account program for future disability expenses of beneficiaries (See also HB 444, HB 583, HB 1319, HB 1829, and SB 726) | New "Pennsylvania ABLE Act" | Third consideration and final passage (4/11/16) | Third consideration and final passage (9/18/15); Concurred in the House amendments (4/13/16) | Act No. 17 (4/18/2016) |
| SB 902 | Prohibits discrimination against disabled organ recipients | New 20 Pa.C.S. § 8613(g) | Referred to Judiciary (8/13/15) | ||
| SB 939 | Increases from 0.5% to 1% the amount of inheritance tax in excess of $1,000,000 per year retained by Registers | Amends section 21 of the Transfer Inheritance Tax Law of June 20, 1919. | Referred to Finance (7/7/15) | ||
| SB 1104 | Omnibus amendments to PEF Code, including changes affecting determining title to real estate, personal jurisdiction over personal representatives, continuing businesses, powers of health care agents, acknowledgement of powers of attorney by lawyers, powers of agents, releases of powers or interests, powers of appointment, Uniform Trust Act, and charitable instruments. | Amends 20 Pa.C.S. § 712, § 3314, § 3315, § 3546, Ch. 54, Ch. 56, and Ch. 77, and adds new § 3163, § 6103.1, Ch. 76 (powers of appointment), and Ch. 79 (charitable instruments). | Third consideration and final passage (6/14/16) | Third consideration and final passage (4/4/16); Senate concurred in House amendments (6/30/16) | Act. No. 79 (7/8/16) |
| SB 1179 | Regulates collection bins for donations of clothing and household items | Adds new section 13.1 to the Solicitation of Funds for Charitable Purposes Act, act of December 19, 1990 (P.L. 1200, No. 202). | Referred to State Government (5/2/16) |
The Advisory Committee on Decedents’ Estates Laws of the Joint State Government Commission has released a new report recommending changes to the Probate, Estates and Fiduciary Code (Title 20 Pa.C.S.) and Title 20 Pa.C.S. (Corporations and Unincorporated Associations).
Proposed changes include:
- Amendments to 20 Pa.C.S. § 305, governing the disposition of a decedent’s remains, in order to clarify rights and procedures
- Enactment of the Revised Uniform Fiduciary Access to Digital Act (2015) as a new 20 Pa.C.S. Ch. 39.
- Amendments to the Uniform Transfers to Minors Act, 20 Pa.C.S. § 5321, in order to allow testators or settlors to delay distributions to age 30.
- Amendments to Titles 15 and 20 in order to eliminate many of the differences in the rules for the the management of charitable funds by trusts and the rules for nonprofit corporations.
These are only proposals by the Advisory Committee, and have not yet been introduced as legislation.