On May 9, the House of Delegates of the Pa. Bar Association approved a joint recommendation of the Real Property, Probate and Trust Law and Elder Law Sections to support legislation that would allow both electronic wills and electronic forms … Continue reading
Tag Archives: Disclaimers
The Orphans’ Court found the witnesses in support of the authenticity of the will to be credible, and did not find the petitioner’s allegations of forgery to be credible. The signatures in the margins of the pages of the will … Continue reading
The Orphans’ Court found that the witnesses who testified to the decedent’s signature on the disputed will were credible, and that factual finding was binding on the appellate court. The finding by the Orphans’ Court that the appellant had knowingly … Continue reading
The charitable bequest under the residuary clause being impossible to carry out, the Attorney General and all interested parties agreed that the clause was ineffective, so the residue of the estate would pass by intestacy. A disclaimer by one of … Continue reading
Although two of the beneficiaries who might receive remainder distributions upon the termination of the trust in 2022 have disclaimed parts of their interests, and there are possible minor and future unborn remaindermen, the court waived the appointment of a … Continue reading
We previously reported that Notice 2020-23 defers until July 15, 2020, the filing certain tax returns and making tax payments, as well as the time for completing certain “time-sensitive actions,” that would otherwise be required on or after April 1, … Continue reading
[This article was published in the PBA Real Property, Probate and Trust Law Newsletter, No. 73 (Summer 2013), p. 12.] Pennsylvania inheritance tax law allows a trust for the “sole use” of the surviving spouse to be taxed entirely at...
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The Act of July 8, 2016, No. 79 of 2016 (“Act 79”), enacting S.B. 1104, put into effect a number of changes to the Probate, Estates and Fiduciaries Code (PEF Code, Title 20 of Pa.C.S.) that had been recommended by...
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An unliquidated personal injury action is not a “future interest” within the meaning of section 2116(c) of the Inheritance and Estate Tax Act (72 P.S. 9116(c)) and so disclaimers filed more than nine months after death were not effective for … Continue reading
Good news (for disclaimer fans): S.B. 1104, which contains a number of different amendments to the PEF Code, and which appears to be on track to pass the Senate, has been amended to specify that an agent who is given … Continue reading