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Dan’s Blog

News and comments

  • Updated Online EIN Application

    On Aug. 18, 2025, the Internal Revenue Service updated the employer identification number (EIN) online application, which the IRS reported… Read more… →

  • New Form 706 for 2025

    The Internal Revenue Service has released a new Form 706, “United States Estate (and Generation-Skipping Transfer) Tax Return,” for decedents… Read more… →

  • Unofficial Inflation Adjustments for 2026

    The Bureau of Labor Statistics has published the Chained Consumer Price Index (C-CPI-U) for August 2025, and so it’s possible… Read more… →

Recently Updated

  • Updated Online EIN Application

    Modified on: September 15, 2025

  • Draft Form 706 for 2025

    Modified on: September 14, 2025

  • New Form 706 for 2025

  • Will Forgery Proven by Handwriting Expert Despite Testimony of Subscribing Witness

    Modified on: September 14, 2025

  • No Error in Removing Administrator Who Failed to Timely Distribute Estate

  • Claim of “Fraud on the Register” Did Not Allow Challenge to Will More Than One Year after Probate

  • Oral Contract for Reciprocal Retirement Beneficiary Designations

  • Unofficial Inflation Adjustments for 2026

  • Pennsylvania Legislation Pending

    Modified on: September 11, 2025

  • Realty Transfer Tax for Estates and Trusts

    Modified on: September 10, 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

  • Will Forgery Proven by Handwriting Expert Despite Testimony of Subscribing Witness

    It was not an error of law or abuse of discretion for… Read more…

  • No Error in Removing Administrator Who Failed to Timely Distribute Estate

    It was not an error of law or abuse of discretion for… Read more…

  • Claim of “Fraud on the Register” Did Not Allow Challenge to Will More Than One Year after Probate

    Preliminary objections to a petition to revoke the probate of a will… Read more…

  • Oral Contract for Reciprocal Retirement Beneficiary Designations

    The validity and effect of naming beneficiaries of retirement and other investment… Read more…

  • Insufficient Evidence of Breach of Fiduciary Duty by Agent

    Because the Superior Court had previously ruled that the agent's deposit of… 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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Telephone: (215) 233-0988
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