Estate Planning and Administration

PBI’s Week In Review

Pa.R.C.P. 1033 amended allowing correction of name of party within 90 days of commencement of action, effective 4-1-17, Pa.R.C.P. 1033, February 2, 2017

New Procedure: IRS Discharge of Estate Tax Lien in Anticipation of Estate’s Sale of Real Estate

In mid-2016, the Internal Revenue Service modified the procedure by which an estate may obtain a discharge of an estate tax lien in anticipation of the sale of real estate by an estate. The new procedure, not yet described in any published writing, is, arguably, authorized  by IRC Section 6325(c) which provides for a discharge […]

By | January 4th, 2017|Categories: Estate Planning and Administration|Tags: , , , |Comments Off on New Procedure: IRS Discharge of Estate Tax Lien in Anticipation of Estate’s Sale of Real Estate

Changes to the Pa. Probate, Estates & Fiduciaries Code: Health Care; Release and Disclaimer of Powers and Interests; Trusts and Trustees; Charitable Instruments

On July 8, 2016, a number of changes were made to the PEF Code, as SB 1104 became Act 79. This is the last in a series of blog entries on Act 79 by Mr. Upright.

Amendments to Chapter 54 of the Probate Code.

Chapter 54 – Health Care.

Section 5422.  Definitions.

“…health care decision.”  The definition of “health […]

By | August 9th, 2016|Categories: Estate Planning and Administration|Tags: , , , , |Comments Off on Changes to the Pa. Probate, Estates & Fiduciaries Code: Health Care; Release and Disclaimer of Powers and Interests; Trusts and Trustees; Charitable Instruments

New Act 79 Raises Jurisdiction Questions

An interesting question posed by Rob Clofine, followed by comments from other practitioners.

By | August 3rd, 2016|Categories: Estate Planning and Administration, Tax Law|Tags: , , |Comments Off on New Act 79 Raises Jurisdiction Questions

New Powers of Appointment Changes to the Pa. Probate, Estates & Fiduciaries Code

On July 8, 2016, a number of changes were made to the PEF Code, as SB 1104 became Act 79.

By | July 28th, 2016|Categories: Estate Planning and Administration|Tags: , , |Comments Off on New Powers of Appointment Changes to the Pa. Probate, Estates & Fiduciaries Code

New Jurisdiction Changes to the Pa. Probate, Estates & Fiduciaries Code

On July 8, 2016, a number of changes were made to Title 20 of the PEF Code, as SB 1104 became Act 79.

By | July 27th, 2016|Categories: Estate Planning and Administration, General|Tags: , , , |Comments Off on New Jurisdiction Changes to the Pa. Probate, Estates & Fiduciaries Code

PA Makes Changes to Power of Attorney Laws

On July 8, 2016 the Governor signed Senate Bill 1104 (SB 1104) into law as Act 79. SB 1104 makes broad ranging amendments to Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes. Included are a number of changes to Pennsylvania laws regarding powers of attorney.

It is likely that another bill […]

By | July 19th, 2016|Categories: Estate Planning and Administration, General|Tags: , , , |Comments Off on PA Makes Changes to Power of Attorney Laws

Slayer Act Bars Defendant found Guilty but Mentally Ill from Inheriting Victim’s Estate

A verdict of guilty but mentally ill for first-degree murder bars a killer from inheriting from the decedent’s estate, the Pennsylvania Superior Court held in In re Estate of McAndrew.

By | January 26th, 2016|Categories: Criminal Law, Estate Planning and Administration|Tags: , , , , , , , , , , , , , |Comments Off on Slayer Act Bars Defendant found Guilty but Mentally Ill from Inheriting Victim’s Estate

Supreme Court Announces Major Overhaul of Orphans’ Court Rules

The Commonwealth’s patchwork of local orphans’ court rules will be replaced next year by statewide rules, the Pennsylvania Supreme Court announced in an order issued December 1, 2015.

By | December 15th, 2015|Categories: Estate Planning and Administration|Tags: , , , , |Comments Off on Supreme Court Announces Major Overhaul of Orphans’ Court Rules