{"id":4316,"date":"2017-01-01T15:56:09","date_gmt":"2017-01-01T20:56:09","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=4316"},"modified":"2017-12-06T17:25:24","modified_gmt":"2017-12-06T22:25:24","slug":"trust-for-animals-not-subject-to-inheritance-tax","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=4316","title":{"rendered":"Trust for Animals not Subject to Inheritance Tax"},"content":{"rendered":"<p>Animals are not &#8220;persons&#8221; within the meaning of \u00a7 2116(a)(2) of the Inheritance and Estate Tax Act, 72 P.S. \u00a7 9116(a)(2), and so a &#8220;honorary trust&#8221; (see 20 Pa.C.S. \u00a7 7738) established for the benefit of horses is not subject to inheritance tax. \u00a0<em>Schrock Estate<\/em>, 6 Fid.Rep.3d 199 (O.C. Westmoreland Co. 9\/31\/2015).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Animals are not &#8220;persons&#8221; within the meaning of \u00a7 2116(a)(2) of the Inheritance and Estate Tax Act, 72 P.S. \u00a7 9116(a)(2), and so a &#8220;honorary trust&#8221; (see 20 Pa.C.S. \u00a7 7738) established for the benefit of horses is not subject &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=4316\">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":[198,569],"class_list":["post-4316","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-inheritance-tax","tag-trusts-for-animals","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4316","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=4316"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4316\/revisions"}],"predecessor-version":[{"id":4317,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4316\/revisions\/4317"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}