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Dan’s Blog

News and comments

  • New Titles for Summaries of Non-Precedential Decisions

    As a convenience for our readers, we recently began including "(Pa. Super.)" in the titles of summaries of decisions of… Read more… →

  • Annual Exclusion “Safe Harbor” for Gifts to Trump Accounts

    The Treasury Department has published Rev. Proc. 2026-25, 2026-29 I.R.B. 45 (7/13/2026), which creates a new "safe harbor" under which… Read more… →

  • New York County Guardianship Rules

    York County has adopted new or amended local rules for guardianship petitions, effective August 1, 2026. "Adoption of Local Rules… Read more… →

Recently Updated

  • Testamentary Right of First Refusal Was Ambiguous (Pa. Super. NP)

  • Commitment Record Not Expunged (Pa. Super. NP)

  • Complaint Against Decedent Served on Decedent’s Spouse Was Void (Pa. Super. NP)

  • No Transfer Tax on Distribution of Real Estate Company by Living Trust

    Modified on: July 17, 2026

  • Common Level Ratio Factors for Pennsylvania Realty Transfer Tax

    Modified on: July 17, 2026

  • Interest on Underpayments and Overpayments of Federal Taxes

    Modified on: July 16, 2026

  • Applicable Federal Rates for 2026

    Modified on: July 15, 2026

  • Section 7520 Rates

    Modified on: July 15, 2026

  • Jurisdiction over Guardianship (Pa. Super.)

    Modified on: July 15, 2026

  • Denial of Objections Appealed

    Modified on: July 15, 2026

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

  • Testamentary Right of First Refusal Was Ambiguous (Pa. Super. NP)

    Decedent's will gave her residuary estate to her two sons in equal… Read more…

  • Commitment Record Not Expunged (Pa. Super. NP)

    It was not an abuse of discretion for the Orphans' Court to… Read more…

  • Complaint Against Decedent Served on Decedent’s Spouse Was Void (Pa. Super. NP)

    Complaint for damages allegedly caused by the negligence of the decedent that… Read more…

  • Claims for Decedent’s Conversion Were Barred (Pa. Super. NP)

    Appellant's claims against the estate for the decedent's sales of his cars… Read more…

  • Later Wills Found to Be Invalid or Inadmissible (Pa. Super. NP)

    The testimony of two doctors supported the conclusion of the Orphans' Court… Read more…

Recent Rules or Regulations

  • New York County Guardianship Rules

    York County has adopted new or amended local rules for guardianship petitions,… Read more…

  • New Monroe County E-Filing Rule

    Monroe County has adopted a new local rule, Monroe Co. R.O.C. 4.7,… Read more…

  • Proposed Amendments to O.C. Rules for Guardians ad Litem

    The Orphans' Court Procedural Rules Committee has published proposed amendments for the… Read more…

  • York Co. Amends Local O.C. Rules

    York County has adopted and amended numerous local Rules of Orphans' Court… Read more…

  • Amended Rules for Transcripts and Public Access to Court Records

    The Pennsylvania Supreme Court has adopted new rules of general application for… Read more…

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Evans Estate Law Resources
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