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Home→Tags PEF 2507

Tag Archives: PEF 2507

Remarried Spouse Entitled to Intestate Share

When a testator divorces, then remarries the former spouse, and then dies without changing the will from the first marriage, the surviving spouse is entitled to an intestate share under 20 Pa.C.S. § 2507(3). In re: Estate of Tom D. … Continue reading →

Posted in Opinions | Tagged PEF 2507

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

Revocable Trust Modified by Later Marriage

Declaratory judgment was appropriate to hold that second spouse, who had not elected against will executed before her marriage to the decedent, was entitled to an intestate share of the decedent’s revocable trust which was also executed before marriage, and … Continue reading →

Posted in Opinions | Tagged Declaratory Judgment, Disclaimers, PEF 2507, PEF 7710.2

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