{"id":8783,"date":"2021-09-04T09:11:00","date_gmt":"2021-09-04T13:11:00","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=8783"},"modified":"2026-02-20T12:11:11","modified_gmt":"2026-02-20T17:11:11","slug":"revocable-trust-was-for-sole-use-of-surviving-spouse","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=8783","title":{"rendered":"Joint Revocable Trust Resulted in Sole Use Trust"},"content":{"rendered":"\n<p>On an appeal from the Department of Revenue Board of Appeals, the Orphans&#8217; Court found that the continuing joint revocable trust was a &#8220;sole use&#8221; trust for the surviving spouse.  <em>Potocar Estate<\/em>, 11 Fid.Rep.3d 150 (Allegheny O.C. 2021), <em>aff&#8217;d on other grounds<\/em>, <a href=\"https:\/\/scholar.google.com\/scholar_case?case=12180174442650326851\" target=\"_blank\" rel=\"noreferrer noopener\">283 A. 3d 936<\/a>,\u00a0<a href=\"https:\/\/www.pacourts.us\/assets\/opinions\/Commonwealth\/out\/662CD20_9-30-22.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">662 C.D. 2020<\/a>\u00a0(Pa. Cmwlth. Ct. 9\/30\/2022).<\/p>\n\n\n\n<p>[2\/20\/2026 Note: The Commonwealth Court expressly rejected the conclusion that the continuing trust qualified as a &#8220;sole use&#8221; trust because the power of the surviving spouse to revoke the trust was a form of power of appointment.  The court found instead that the joint revocable trust was a form of joint ownership that was exempt from inheritance tax under 72 P.S. \u00a7 2111(m).]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On an appeal from the Department of Revenue Board of Appeals, the Orphans&#8217; Court found that the continuing joint revocable trust was a &#8220;sole use&#8221; trust for the surviving spouse. Potocar Estate, 11 Fid.Rep.3d 150 (Allegheny O.C. 2021), aff&#8217;d on &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=8783\">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":[198,549,412],"class_list":["post-8783","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-inheritance-tax","tag-sole-use-trust","tag-tenancy-by-entireties","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8783","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=8783"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8783\/revisions"}],"predecessor-version":[{"id":12219,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8783\/revisions\/12219"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}