↓

Evans Estate Law Resources

Home Menu ↓
Skip to primary content
Skip to secondary content
  • Home
  • Resource Types
    • News
    • Articles
    • Opinions
    • Rules and Regs.
    • Directories
    • Statutes
    • Rates
    • Tips
    • Overview
    • Forms
  • Rate Tables
    • Applicable Federal Rates
    • Section 7520 Rates
    • Blended Annual Rates
    • Federal Under/Overpayments Rates
    • PA Underpayment Rates
    • PA Common Level Ratios
    • Federal Estate and Gift Tax Rates and Exclusions
  • Directories
    • Registers of Wills
    • Clerks of Orphans’ Courts
    • PA Legislation Pending
    • Attorney General Offices and Notices
    • Software and Services for an Estates Practice
    • Eligible Institutions for Fiduciary Funds
  • About Us
    • Daniel B. Evans
  • Login/Membership
    • Log In
    • Membership Billing
    • Membership Cancel
    • Membership Checkout
    • Membership Confirmation
    • Membership Invoice
    • Membership Levels
Home→Tags Will interpretation 1 2 >>

Tag Archives: Will interpretation

Post navigation

← Older posts

Divorce Did Not Negate Gifts to Step-Grandchildren

Posted on November 19, 2022 by Daniel EvansNovember 19, 2022

Testamentary gifts to step-grandchildren that were conditioned upon their grandmother (the decedent’s wife) not electing against the will and not recovering assets “in our divorce following my death” were not ineffective by reason of a final decree of divorce (and … Continue reading →

Posted in Opinions | Tagged Will interpretation

Option to Purchase Requires Filing of Federal Estate Tax Return

Because the decedent’s will granted an option to purchase real estate at “the value as finally determined for Federal Estate Tax purposes,” the court ordered the executor to file a federal estate tax return even though the estate was too … Continue reading →

Posted in Opinions | Tagged Federal estate tax, Option to purchase, Special use valuation, Will interpretation

Distribution of House “As Part of” a Residuary Share Was Not “In Lieu of” That Share

A direction in a will that a beneficiary should have the right to receive the decedent’s residence as part of her one third share of the estate or purchase the house at fair market value did not give the beneficiary … Continue reading →

Posted in Opinions | Tagged Will interpretation

Death of Trust Beneficiary While Incapacitated

Will provided for the residue to pass in equal shares to the two grandchildren and, if a grandchild was under the age of 25, his or her share was to be held in trust until age 25 or, if incapacitated, … Continue reading →

Posted in Opinions | Tagged Trust interpretation, Will interpretation

Lifetime Gifts were not Advancements

When the will unambiguously left the testator’s estate to his four children in equal shares, it was error for the court to interpret the will to treat gifts made by the testator’s agent after the execution of the will as … Continue reading →

Posted in Opinions | Tagged Advancements, Joint accounts, Will interpretation

Will Interpreted to Bequeath “Business Interest”

Decedent’s will contained only one bequest, to his brother of the “real estate interest” in the bar the decedent co-owned with his brother.  Because the will had no residuary clause, the bar was in a leased property which the decedent … Continue reading →

Posted in Opinions | Tagged Will interpretation

Gift of Proceeds of Real Estate not Adeemed; Partial Intestacy

When will directed that real estate be sold and the proceeds divided among named beneficiaries, but contained no residuary clause, and agent sold real estate before death, proceeds of sale will be distributed to beneficiaries named in will and rest … Continue reading →

Posted in Opinions | Tagged Ademption, Will interpretation

Meaning of “Farming” is Limited, and Estate is Terminated

Provision of will allowing decedent’s wife and daughters to operate “farms” on decedent’s property did not allow the executor to continue to administer the property forty-three years after the decedent’s death when only a part of the property was leased … Continue reading →

Posted in Opinions | Tagged Will interpretation

Declaratory Judgment Interpreting Will

Declaratory judgement entered interpreting handwritten will as granting petitioner a fee simple interest in decedent’s residence, and not a life estate, despite language regarding the sale and distribution of proceeds of sale in the event of petitioner’s death, which were … Continue reading →

Posted in Opinions | Tagged Precatory language, Will interpretation

Executor Commissions Determined under Johnson Estate Schedule

Executor commission reduced in accordance with the fee schedule in Johnson Estate, and charitable distributions approved to charities selected by the trustees.  Haffner Estate, 5 Fid.Rep.3d 195 (O.C. Monroe 2015). … Continue reading →

Posted in Opinions | Tagged Executor Commission, Will interpretation

Post navigation

← Older posts

Contact Us:

Evans Law Office
101 Old York Road, Suite 303
Jenkintown, PA 19046
Telephone: (866) 348-4250
Email: resources@evans-legal.com
Site Work and Design Provided by M&K Early Design Group
© 2023 - Evans Estate Law Resources
↑