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Dan’s Blog

News and comments

  • Bucks Co. Fees of the Orphans’ Court and Register of Wills

    Bucks County has published new fee schedules for the Clerk of the Orphans' Court and the Register of Wills. "Fees… Read more… →

  • New Adams Co. O.C. Rule on Confirmation of Accounts

    Adams County has adopted a new local Orphans' Court Rule 2.9 on the procedure for confirmation of accounts. "Rules of… Read more… →

  • Proposed Amendment to Pa. R.O.C.P. 5.8 on the Discharge of a Fiduciary

    The Orphans' Court Procedural Rule Committee has proposed amendments to Pa. R.O.C.P. 5.8, on the discharge of a fiduciary, in… Read more… →

Recently Updated

  • No Improper Commingling of Assets by Agent

    Modified on: September 2, 2025

  • Insufficient Evidence of Breach of Fiduciary Duty by Agent

    Modified on: September 2, 2025

  • Agent’s Deposit into Joint Account Was a Breach of Fiduciary Duty

    Modified on: September 2, 2025

  • No Inter Vivos Gift of Realty without Deed

  • Bucks Co. Fees of the Orphans’ Court and Register of Wills

    Modified on: September 1, 2025

  • Interest on Underpayments and Overpayments of Federal Taxes

    Modified on: August 25, 2025

  • New Adams Co. O.C. Rule on Confirmation of Accounts

  • Eligible Institutions for Fiduciary Funds

    Modified on: August 22, 2025

  • Deed from Joint Tenant to Herself Did Not Sever Joint Tenancy

    Modified on: August 21, 2025

  • Section 7520 Rates

    Modified on: August 18, 2025

Home→Rate Tables

Rate Tables

Applicable Federal Rates

Section 7520

Blended Annual Rates for Demand Loans

Interest on Underpayments and Overpayments of Federal Taxes

Interest on Underpayments of Pennsylvania Taxes

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Recent Court Decisions

  • Insufficient Evidence of Breach of Fiduciary Duty by Agent

    Because the Superior Court had previously ruled that the agent's deposit of… Read more…

  • No Improper Commingling of Assets by Agent

    The duties of an agent under 20 Pa.C.S. § 5601.3 apply to… Read more…

  • No Inter Vivos Gift of Realty without Deed

    The handwritten, notarized document signed by the decedent by which he purportedly… Read more…

  • Deed from Joint Tenant to Herself Did Not Sever Joint Tenancy

    A deed from a joint tenant to herself was insufficient to sever… Read more…

  • Orphans’ Court Had Jurisdiction over Objections to Park Renovations

    The Orphans' Court had subject matter jurisdiction over a complaint alleging that… Read more…

Recent Rules or Regulations

  • New Adams Co. O.C. Rule on Confirmation of Accounts

    Adams County has adopted a new local Orphans' Court Rule 2.9 on… Read more…

  • Proposed Amendments to Pa. R.O.C.P. 7.1 on Discovery

    The Orphans' Court Procedural Rule Committee has proposed amendments to Pa. R.O.C.P.… Read more…

  • New York Co. O.C. Rule on Small Estate Petitions

    York County has adopted a new local rule of Orphans' Court Procedure… Read more…

  • New Schuylkill Co. Rule for Settlement of Civil Actions with Incapacitated Persons

    Schuylkill County has adopted a new Sch.R.C.P. 2064 for the compromise, settlement,… Read more…

  • New York County Rule on Adoptions

    York County has adopted a new rule on required reports by county… Read more…

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Evans Estate Law Resources
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