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Dan’s Blog

News and comments

  • Official Inflation Adjustments for 2021

    The Internal Revenue Service has released Rev. Proc. 2020-45 with inflation adjustments for 2021 and, consistent with earlier predictions, the… Read more… →

  • Draft Instructions to Schedule K-1 of Form 1041 for 2020

    The latest (10/21/2020) draft of instructions to the Schedule K-1 for Form 1041 provides guidance for reporting excess 67(e) deductions… Read more… →

  • Westmoreland Co. Rule WO5.17 Rescinded

    Westmoreland County has rescinded local Orphans' Court Rule WO5.17, relating to small estate petitions. "Orphans' Court Rules; No. 3 of… Read more… →

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Recently Updated

  • Final Regulations on Administration Expenses and Excess Deductions

    Modified on: December 2, 2020

  • Pennsylvania Legislation Pending

    Modified on: November 26, 2020

  • Eligible Institutions for Fiduciary Funds

    Modified on: November 20, 2020

  • Section 7520 Rates

    Modified on: November 16, 2020

  • Applicable Federal Rates for 2020

    Modified on: November 16, 2020

  • Co-Trustee Lacked Standing to Sue

  • Trustee Compensation Limited by Agreement, but Interim Principal Commission Allowed

  • Lawyer for Beneficiary has Charging Lien in Distribution

  • Official Inflation Adjustments for 2021

    Modified on: October 27, 2020

  • Draft Instructions to Schedule K-1 of Form 1041 for 2020

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

Recent Court Decisions

  • Co-Trustee Lacked Standing to Sue

    One trustee of a trust lacks standing to sue a lessee for… Read more…

  • Trustee Compensation Limited by Agreement, but Interim Principal Commission Allowed

    A 1954 letter from the corporate trustee established an agreement for trustee… Read more…

  • Lawyer for Beneficiary has Charging Lien in Distribution

    A lawyer representing the beneficiary of an estate is entitled to a… Read more…

  • Decedent Substantially Complied with Policy to Retain Former Spouse as Beneficiary

    Because 20 Pa.C.S. § 6111.2(b)(4) does not require that a post-divorce "designation… Read more…

  • Redacted Time Records Did Not Support Attorney Fees

    Executor and her attorney were surcharged for excessive and unreasonable attorney fees… Read more…

Recent Rules or Regulations

  • Westmoreland Co. Rule WO5.17 Rescinded

    Westmoreland County has rescinded local Orphans' Court Rule WO5.17, relating to small… Read more…

  • Proposed Rule on Evidence of Immigration Status

    The Supreme Court’s Committee on Rules of Evidence has published a proposed… Read more…

  • Revised Public Access Policy

    The Supreme Court has issued an order adopting a revised public access… Read more…

  • New Columbia and Montour Counties O.C. Rule

    Columbia and Montour Counties have adopted some new local rules, including a… Read more…

  • New Rule for Small Estate Petition

    The Supreme Court has adopted a new Pa.O.C. Rule 5.50 governing the form… Read more…

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