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Home→Tags Trust Modification 1 2 >>

Tag Archives: Trust Modification

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Appeal for Denial of Trust Modification

Posted on May 19, 2022 by Daniel EvansMay 19, 2022

The Pa. Supreme Court is allowing an appeal from a decision of the Superior Court on the following issue (as stated by the petitioner): Did the Superior Court err by not enforcing modifications to trusts under 20 Pa. C.S.A. §7740.1(a), … Continue reading →

Posted in News, Opinions | Tagged Trust Modification

Trustees not Modified Even with Settlor’s Consent

The Superior Court has affirmed a decision of the Orphans’ Court holding that a trust modification that allowed the beneficiaries to remove and replace trustees was ineffective even with the consent of the settlor. Garrison Trusts, 10 Fid.Rep.3d 189 (Montgomery … Continue reading →

Posted in Opinions | Tagged Trust Modification

Trust Modification Invalid Even with Settlor’s Consent

Following Trust under Agreement of Edward Winslow Taylor, 640 Pa. 629, 164 A.3d 1147 (2017), a trust cannot be modified to allow the beneficiaries to remove and replace trustees even with the consent of the settlor under 20 Pa.C.S. § … Continue reading →

Posted in Opinions | Tagged Trust Modification

Petitions Dismissed for Failing to Disclose Changes to Trust

Petitions relating to an irrevocable trust were dismissed sua sponte, but without prejudice, when it became clear that the irrevocable trust had been “amended” and the petitioners had failed to disclose the original terms of the trust or how it … Continue reading →

Posted in Opinions | Tagged grantor retained annuity trusts, Irrevocable trust, Trust amendments, Trust Modification

Supreme Court Denies Trust Modification to Replace Trustee

The Supreme Court has held that that 20 Pa.S.C. § 7766 is the exclusive method for removing a trustee, and that a trust cannot be modified under § 7740.1 to allow the beneficiaries to remove and replace the trustee.  Trust … Continue reading →

Posted in Opinions | Tagged PEF 7740.1, PEF 7766, Trust Modification, Trustee removal

Retroactive Modification of GRAT Allowed

Posted on December 27, 2016 by Daniel EvansDecember 27, 2016

The IRS has issued another private letter ruling granting retroactive tax effect to a judicial modification of a trust. In PLR 201652002, the IRS granted retroactive effect to a court “reformation” under Uniform Trust Code § 416, which allows a … Continue reading →

Posted in News | Tagged grantor retained annuity trusts, Trust Modification, Trust reformation

On Appeal: Trust Modification to Remove Trustee

The Supreme Court has issued an order allowing an appeal from the decision of the Superior Court in Trust under Agreement of Edward Winslow Taylor, 2015 PA Super 199, (9/18/2015), (dissent by Platt, J.).   No. 692 EAL 2015 (4/12/16).  In its … Continue reading →

Posted in News | Tagged PEF 7740.1, PEF 7766, Trust Modification, Trustee removal

Trust Modifications to Remove Trustees

Posted on September 27, 2015 by Daniel EvansOctober 6, 2018

Can the beneficiaries of a trust agree to a modification of the trust in accordance with 20 Pa.C.S. § 7740.1 that allows them to remove and replace a corporate trustee without any showing that the trustee can be removed in … Continue reading →

Posted in Articles, News | Tagged PEF 7740.1, PEF 7766, Trust Modification, Trustee removal

Trust May Be Modified to Allow Removal of Trustee

A trust may be modified under 20 Pa.C.S. § 7740.1(d) to allow the beneficiaries to remove and replace a corporate trustee without regard to the conditions for removing trustees under 20 Pa.C.S. § 7766.  Trust under Agreement of Edward Winslow … Continue reading →

Posted in Opinions | Tagged PEF 7740.1(b), PEF 7766, Trust Modification, Trustee removal

Trust Modification to Remove Trustee Denied

In denying a petition by the beneficiaries of a trust to modify the trust to allow the beneficiaries to remove and replace the trustee, Judge Herron has confirmed that the provisions of 20 Pa.C.S. § 7140.1 allowing modification of trusts … Continue reading →

Posted in Opinions | Tagged PEF 7140.1, PEF 7766, Trust Modification, Trustee removal

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