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Dan’s Blog

News and comments

  • Problems with “Chatbots”

    Many legal commentators and publications have noted that there are problems with relying on "generative artificial intelligence" or "large language… Read more… →

  • Electronic Wills Co-Sponsorship Memo

    As previously reported, the Pennsylvania Bar Association, acting on a joint report and recommendation of the Real Property Probate and… Read more… →

  • Initial Guidance on “Trump Accounts”

    The Department of the Treasury and the Internal Revenue Service have released Notice 2025-68, 2025-52 IRB ___ (12/22/2025), which describes… Read more… →

Recently Updated

  • Electronic Wills Co-Sponsorship Memo

    Modified on: December 29, 2025

  • Problems with “Chatbots”

  • Common Level Ratio Factors for Pennsylvania Realty Transfer Tax

    Modified on: December 26, 2025

  • Interest on Underpayment of Pennsylvania Taxes

    Modified on: December 26, 2025

  • Applicable Federal Rates for 2025

    Modified on: December 17, 2025

  • Section 7520 Rates

    Modified on: December 15, 2025

  • Applicable Federal Rates for 2026

    Modified on: December 15, 2025

  • Applicable Federal Rates for 2024

    Modified on: December 15, 2025

  • PBA Supports Inheritance Tax Exemption for All 529 Accounts

    Modified on: December 11, 2025

  • Pennsylvania Legislation Pending

    Modified on: December 8, 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

  • Fiduciary Exception Not Applicable to Civil Action against Beneficiary

    The fiduciary exception to the attorney-client privilege does not apply to attorney… Read more…

  • No Breach of Duty by Agent on Sale of Property Placed in Joint Names before Power of Attorney Was Signed

    It was not a breach of fiduciary duty for the proceeds of… Read more…

  • Third Need for Emergency Guardianship

    It was an error of law, and so an abuse of discretion,… Read more…

  • Objections to Subpoenas Denied, but Protective Order Entered

    Objection to notice of intention to serve subpoenas on medical providers was… Read more…

  • Uncooperative Executor Removed, Held in Contempt, and Surcharged

    After being removed as executor, the former executor was held in contempt… Read more…

Recent Rules or Regulations

  • Initial Guidance on “Trump Accounts”

    The Department of the Treasury and the Internal Revenue Service have released… Read more…

  • New Montgomery County Fee Schedules

    Montgomery County has published new fee schedules for the Register of Wills… Read more…

  • New Lancaster Co. Fees for R.o.W. and O.C.

    Lancaster County has adopted new fee schedules for filings with the Register… Read more…

  • New Lehigh Co. Fees of Register of Wills

    Lehigh County has published a new schedule of fees for the Register… Read more…

  • Proposed Amendments to O.C. Rules on Termination of Parental Rights

    The Orphans' Court Procedural Rules Committee has proposed a number of amendments… Read more…

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Evans Estate Law Resources
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