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

Tag Archives: Inheritance Tax

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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

Inheritance Tax Amendments (Act 84)

Sections 45 and 47 of the Act of July 13, 2016, No. 84, (H.B. 1198), made several changes to the inheritance tax exemptions for agricultural property and family-owned businesses, sections 2111(s), (s.1) and (t), and section 2130(5), of the Tax … Continue reading →

Posted in News, Statutes | Tagged Business of agriculture, Inheritance Tax, Qualified family-owned business

Disclaimers of Litigation Proceeds Not Timely

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 →

Posted in Opinions | Tagged Disclaimers, Future interests, IETA 2116(c), Inheritance Tax

Inheritance Tax on IRA Paid from Residue; Guidelines for Executor Commissions and Attorney Fees

Estate’s payment of inheritance on individual retirement accounts was proper when will directed that “all taxes that may be assessed in consequence of my death” be paid “from my residuary as a part of the expense of the administration of … Continue reading →

Posted in Opinions | Tagged Attorney fees, Executor Commission, Inheritance Tax, Johnson Estate

No Reallocation of Inheritance Tax from Charitable Shares

Direction in will that all estate, inheritance, and other death taxes be paid “out of and charged against my estate” overcame statutory direction that inheritance tax be paid from shares of estate subject to tax, and not from charitable shares. … Continue reading →

Posted in Opinions | Tagged 72 P.S. §9111 (c)(1), 72 P.S. §9144(f), Charitable beneficiary, Inheritance Tax

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