{"id":10249,"date":"2024-01-04T21:49:45","date_gmt":"2024-01-05T02:49:45","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=10249"},"modified":"2024-03-25T07:44:49","modified_gmt":"2024-03-25T11:44:49","slug":"inheritance-tax-on-non-pennsylvania-529-plans-is-unconstitutional","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=10249","title":{"rendered":"Inheritance Tax on Non-Pennsylvania 529 Plans is Unconstitutional"},"content":{"rendered":"\n<p>Section 529 plans (also known as &#8220;qualified tuition plans&#8221;) created under the laws of states other than Pennsylvania are also exempt from inheritance tax, because the limitation on the exemption from tax in 24 P.S. \u00a7 6901.316 (<a href=\"https:\/\/www.legis.state.pa.us\/cfdocs\/legis\/LI\/uconsCheck.cfm?txtType=HTM&amp;yr=1992&amp;sessInd=0&amp;smthLwInd=0&amp;act=11&amp;chpt=3&amp;sctn=16&amp;subsctn=0#\" target=\"_blank\" rel=\"noreferrer noopener\">Section 316 of the Act of April 3, 1992, No. 11, as amended<\/a>) for only Pennsylvania tuition plans violates the uniformity clause of the Pennsylvania constitution.  <em>Calihan Estate<\/em>, 2 Fid.Rep.4th 1, <a href=\"http:\/\/resources.evans-legal.com\/wp-content\/uploads\/2024\/01\/00042807.pdf\" data-type=\"link\" data-id=\"http:\/\/resources.evans-legal.com\/wp-content\/uploads\/2024\/01\/Calahan-Opinion-00042807x9C80E.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">No. 0024 of 2021<\/a> (Allegheny O.C. 11\/7\/2023).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 529 plans (also known as &#8220;qualified tuition plans&#8221;) created under the laws of states other than Pennsylvania are also exempt from inheritance tax, because the limitation on the exemption from tax in 24 P.S. \u00a7 6901.316 (Section 316 of &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=10249\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[34],"tags":[803,198,802],"class_list":["post-10249","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-529-plans","tag-inheritance-tax","tag-uniformity-clause","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/10249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10249"}],"version-history":[{"count":4,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/10249\/revisions"}],"predecessor-version":[{"id":10504,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/10249\/revisions\/10504"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}