• Video Replay

Preparing the PA Inheritance Tax Return 2019

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Video Replay - Chambersburg
Franklin County Bar Association
100 Lincoln Way East Ste E, Chambersburg PA, 17201-2291
STARTTue., Dec. 17, 2019
9:00 AM
ENDTue., Dec. 17, 2019
3:30 PM
CLE 6 sub/0 eth PRICE Regular: $279.00
New Attorney: $140.00
Video Replay - Philadelphia
The CLE Conference Center
Wanamaker Building, 10th Floor, Suite 1010, Philadelphia PA, 19107
STARTFri., Dec. 27, 2019
9:00 AM
ENDFri., Dec. 27, 2019
3:30 PM
CLE 6 sub/0 eth PRICE Regular: $279.00
New Attorney: $140.00


You can't take it with you when you die! So, what does your client do with the assets they have accumulated during their lifetime?

Join us to examine the essential elements of preparing the PA Inheritance Tax return using a series of problems and sample tax returns. The complicated tax concepts will be clarified through step-by-step explanations and practice tips. Learn how to spot common errors and mishandled information.

Explore the impact that Act 13 of 2019 will have on your client's estate planning. On June 28th, Governor Wolf signed H.B. 262 into law eliminating inheritance tax on transfers from parents to minors that are 21 or younger. the Act also allows executors and trustees to make the 645 election for PA income tax purposes for years beginning after 12/31/2019. Understand how this Act changes the advice you will give to your clients.

This program is a great opportunity to:

  • Be sure you've picked up every deduction and credit available to your client
  • Get practical tips about the documentation you should be attaching to your returns and the reasons it matter
  • Brush up on what is and what is not subject to tax
  • Get tips for handling trusts, annuities, mutual funds & other nonprobate assets
  • Clarify how and when the family-owned business exemption is used
  • Learn ways to avoid getting tripped up on remainder returns and future interest compromises
  • Understand how Schedule O raises potential personal liability implications for executors
  • And more!

Program schedule

9:00 - 10:00 am

Resident PA Inheritance Tax Returns

  • What's includible in the estate
  • What's not an asset 
  • Filing requirements
  • Paying the tax 
  • Schedule O transfers to surviving spouse 
  • Schedule O executor's promise to defer tax 
  • Appraisements 
  • Protests 
  • Farming exemption 
  • Valuation of oil and gas wells 
  • 6-month extension period for deferring the reporting of the sale of a house 
  • Family-owned business exemption

10:00 - 10:30 am

What's Deductible? What's Not Deductible?


10:30 - 10:45 am

Remainder Returns

Wrongful Death/Survival Actions

Future Interests & Compromises


10:45 - 11:00 am



11:00 - 11:20 am

Sample Return #1 - No Taxable Asset Estate

Sample Return #2 - Simple Testate Return


11:20 am - 12:30 pm

Sample Return #3 - Intestate Estate

Sample Return #4 - Original Return for a Testate Estate with a Suspended Asset & Supplemental Return for a Testate Estate for the Supplemental Asset

Sample Return #5 - Complex Testate Estate



12:30 - 1:00 pm



1:00 - 2:15 pm

Sample Return #6 - Original Return for a Testate Estate with Partial Election

Sample Return #7 - Litigation Return for Wrongful Death/Survival Action


2:15 - 2:30 pm



2:30 - 4:00 pm

Sample Return #8 - Testate Estate with Marital & Residuary Trust

Sample Return #9 - Testate Estate of Surviving Spouse


All attendees will receive the course materials as a digital book. A printed copy of the course book is available, at a discount to attendees, for $40. Additional copies are available at full price. If you wish to purchase the printed version of the course book, please call PBI Customer Service at 800-932-4637. Printed versions of the course book will not be distributed at the course; please allow up to two weeks after the program for the printed versions of the course book to be shipped.

Practice Areas


L. Christian DeDiana Esq., CELA DeDiana Elder Law
Robert M. Maxwell Esq. Glenmede Trust Company (Phila)
Vicky Ann Trimmer Esq., CPA Daley Zucker Meilton & Miner LLC
Raymond C. Vogliano Esq. Eckert Seamans (Pgh)
Faculty may vary by location.
PBI reserves the right to substitute speakers at all programs.