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Home→Tags Inheritance Tax - Page 2 << 1 2 3 4 5 >>

Tag Archives: Inheritance Tax

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Inheritance Tax Exemption for Disabled Children?

Posted on September 27, 2019 by Daniel EvansSeptember 27, 2019

In June, the Pennsylvania legislature took a small bite out of the inheritance tax by enacting a 0% tax rate for the inheritances of minor children. (See “No Inheritance Tax on Transfers from Parents to Minors.”) The legislature may now...

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Posted in Articles, News | Tagged Inheritance Tax

No Inheritance Tax on Transfers from Parents to Minors

Posted on June 28, 2019 by Daniel EvansJune 28, 2019

In H.B. 262, the Pennsylvania legislature has voted to eliminate the inheritance tax on all transfers from parents to children who are 21 or younger. The legislation was approved by the governor on June 28 as Act 13 of 2019....

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Posted in Articles, Statutes | Tagged Inheritance Tax

Repeal of the Inheritance Tax for Descendants?

Posted on May 10, 2019 by Daniel EvansJune 28, 2019

There have been attempts from time to time in the Pennsylvania House of Representatives to repeal the Pennsylvania inheritance tax, but those attempts have always died in the Senate. It is therefore noteworthy that a bill to repeal the inheritance … Continue reading →

Posted in News | Tagged Inheritance Tax

Sole Use Trust Projections

Posted on October 22, 2018 by Daniel EvansOctober 22, 2018

The Webcalculators website for online estate, trust, tax, and financial calculators now includes a projection of the value of a “sole use trust” for the benefit of a surviving spouse with and without the election to pre-pay the inheritance tax … Continue reading →

Posted in News | Tagged Inheritance Tax, Sole use trust

Timely Payment of Inheritance Tax

Posted on October 15, 2018 by Daniel EvansOctober 15, 2018

The five percent discount for inheritance tax paid within three months of death (§ 2142 of the Inheritance and Estate Tax Act, 72 P.S. § 9142) is often a significant benefit, and so care should be taken to make sure...

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Posted in Articles, Tips | Tagged Inheritance Tax, Inheritance tax discount

Overview: Sole Use Trust Election

Posted on September 23, 2018 by Daniel EvansMay 18, 2020

Below is an overview/explanation from Webcalculators. For an article addressing the pros and cons of the election, and drafting to allow disclaimers of interests that would prevent the treatment of a trust as a sole use trust, see “‘Sole Use … Continue reading →

Posted in Overview | Tagged Inheritance Tax, Sole use trust

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

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