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Tag Archives: Inheritance Tax

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Other Inheritance Tax Exclusions

Posted on July 23, 2018 by Daniel EvansJuly 23, 2018

Most exclusions from the Pennsylvania inheritance tax can be found in section 2111 of the Inheritance and Estate Tax Act, Part III of Article XXI of the Tax Reform Code of 1971, 72 P.S. § 9112.  However, there are other...

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Posted in Articles, Tips | Tagged Inheritance Tax

Inheritance Tax on Trust for Pets

A trust for pets is subject to inheritance tax at the rate of 15%.  King Estate, 8 Fid.Rep.3d 145 (Chester Co. O.C. 2018).  (For a contrary result, see Schrock Estate, 6 Fid.Rep.3d 199 (Westmoreland Co. O.C. 2015). … Continue reading →

Posted in Opinions | Tagged Inheritance Tax, Pet trust

Principal Distributions not Limited by Other Sources of Income

Value of trust remainder subject to inheritance tax was valued taking into account the right of the spouse, who was the income beneficiary, to principal for the spouse’s health, support, maintenance, or education without taking into account other sources of … Continue reading →

Posted in Opinions | Tagged Future interest compromise, Inheritance Tax

Equitable Division in Divorce Results in Deductible Debt

Assets awarded to the decedent’s former spouse in a divorce proceeding in which grounds for divorce were established before the decedent’s death were not subject to inheritance tax at a 15% rate but were deductible as debts of the estate.  Board … Continue reading →

Posted in Opinions | Tagged Divorce, Inheritance Tax, PEF 2507

Estate Information Form Revisions

The Orphans’ Court Procedural Rules Committee has proposed removing the Estate Information Form, RW-01 (REV-346) from the index and appendix of Register of Wills forms. The report of the committee states that the form is a Department of Revenue form … Continue reading →

Posted in Forms, News | Tagged Inheritance Tax, Pa.O.C. Rules, Register of Wills

Extended Due Date for Inheritance Tax Exemptions

Section 41 of the Act of October 30, 2017, No. 43, extends by one year the due date for inheritance tax returns that claim an agricultural or small business exemption from inheritance tax. Specifically, section 41 of the Act amends … Continue reading →

Posted in News | Tagged Business of agriculture, Inheritance Tax

0% Inheritance Tax Rate for Minors?

Posted on March 21, 2017 by Daniel EvansMarch 21, 2017

Somewhat to my surprise, a  bill in the Pennsylvania legislature that would reduce the inheritance tax to 0% for transfers to children under the age of 21 (HB 291) has made it out of committee and received its first consideration. … Continue reading →

Posted in News | Tagged Inheritance Tax

Trust for Animals not Subject to Inheritance Tax

Animals are not “persons” within the meaning of § 2116(a)(2) of the Inheritance and Estate Tax Act, 72 P.S. § 9116(a)(2), and so a “honorary trust” (see 20 Pa.C.S. § 7738) established for the benefit of horses is not subject … Continue reading →

Posted in Opinions | Tagged Inheritance Tax, Trusts for animals

“Sole Use” Trusts and Disclaimers

Posted on November 29, 2016 by Daniel EvansNovember 29, 2016

Pennsylvania inheritance tax law allows a trust for the “sole use” of the surviving spouse to be taxed entirely at the death of the surviving spouse, rather than having to pay tax on the present value of the taxable remainder...

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Posted in Articles | Tagged Disclaimers, Inheritance Tax, Present value, Sole use trust

Pennsylvania 2017 Tax Amnesty Program

Posted on September 10, 2016 by Daniel EvansDecember 30, 2016

The Pennsylvania Department of Revenue has published 2017 Tax Amnesty Program Guidelines, 46 Pa.B. 5856 (9/10/2016), in accordance with Act 84 of 2016.  The program begins April 1, 2017, and inheritance tax liabilities owed on or before December 31, 2015 … Continue reading →

Posted in News | Tagged Inheritance Tax

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