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Dan’s Blog

News and comments

  • Final Regulations for Notaries Public

    The Pa. Department of State has published final regulations implementing the Revised Uniform Law on Notarial Acts, 57 Pa.C.S. Ch.… Read more… →

  • Berks Co. Rescinds Two Local Guardianship Rules

    Berks County has rescinded Orphans' Court Local Rules 14.3A ("Evaluation") and 14.4A ("Representation of alleged incapacitated person"), effective thirty days… Read more… →

  • Residential Real Estate Reporting Regulation Vacated

    The United States District Court for the Eastern District of Texas has "vacated" the regulation requiring reports of non-financed residential… Read more… →

Recently Updated

  • Executor Could Exclude Brothers from Burial Service (Pa. Super.)

  • No Jurisdiction over Burial Dispute of Non-Domiciliary

    Modified on: May 1, 2026

  • Distribution of Real Estate Company by Living Trust Is Exempt from Realty Transfer Tax

    Modified on: April 26, 2026

  • Trustee Convicted of Theft for Business Losses from Self-Dealing

  • Drafting Crummey Powers

    Modified on: April 21, 2026

  • Section 7520 Rates

    Modified on: April 16, 2026

  • Applicable Federal Rates for 2026

    Modified on: April 16, 2026

  • Pennsylvania Legislation Pending

    Modified on: April 5, 2026

  • Objections Dismissed for Conflict of Interest

  • Denial of Discovery Upheld; Motion for Recusal Untimely

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

  • Executor Could Exclude Brothers from Burial Service (Pa. Super.)

    Because the decedent's will directed his executors to arrange for his burial,… Read more…

  • Distribution of Real Estate Company by Living Trust Is Exempt from Realty Transfer Tax

    A distribution of a 98% interest in a real estate company by… Read more…

  • Trustee Convicted of Theft for Business Losses from Self-Dealing

    The trustee, who was the grandson of the settlors, was properly convicted… Read more…

  • Objections Dismissed for Conflict of Interest

    The Orphans' Court may dismiss objections to the account of the personal… Read more…

  • Denial of Discovery Upheld; Motion for Recusal Untimely

    A litigant cannot complain about a lack of opportunity to conduct discovery… Read more…

Recent Rules or Regulations

  • Final Regulations for Notaries Public

    The Pa. Department of State has published final regulations implementing the Revised… Read more…

  • Berks Co. Rescinds Two Local Guardianship Rules

    Berks County has rescinded Orphans' Court Local Rules 14.3A ("Evaluation") and 14.4A… Read more…

  • Erie O.C.R. 5.6 Rescinded

    Erie Orphans' Court Rule 5.6, for the emergency appointment of a guardian… Read more…

  • Westmoreland Co. Order for Generative AI

    Westmoreland County's website now includes a statement that "Pursuant to Court Administrative… Read more…

  • SECURE 2.0 RMD Final Regulations Effective Date

    The Department of the Treasury has announced that the effective date for… Read more…

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Evans Estate Law Resources
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