Source: http://resources.evans-legal.com/?paged=2
Timestamp: 2019-09-22 05:55:06
Document Index: 129185244

Matched Legal Cases: ['§ 2142', '§ 9142', '§ 9112', '§ 6018', '§ 2002', '§ 2106']

Evans Estate Law Resources | Page 2
The Supreme Court has amended Rule of Professional Conduct 1.6 to allow lawyers to reveal confidential information to the extent… Read more… →
Modified on: September 12, 2019
Trust Fraud Decision to be Reargued En Banc
Timely Payment of Inheritance Tax
Posted on October 15, 2018 by Daniel EvansOctober 15, 2018
The five percent discount for inheritance tax paid within three months of death (§ 2142 of the Inheritance and Estate Tax Act, 72 P.S. § 9142) is often a significant benefit, and so care should be taken to make sure...
Other Inheritance Tax Exclusions
Posted on July 23, 2018 by Daniel EvansJuly 23, 2018
Most exclusions from the Pennsylvania inheritance tax can be found in section 2111 of the Inheritance and Estate Tax Act, Part III of Article XXI of the Tax Reform Code of 1971, 72 P.S. § 9112. However, there are other...
Posted on May 13, 2018 by Daniel EvansMay 13, 2018
When a person dies without a will, or dies with a will that does not have a residuary clause or does not dispose of the decedent’s entire estate, then the part of the decedent’s estate not disposed of by a...
Who is the “Executor” for Tax Purposes When There is No Executor?
Posted on April 29, 2018 by Daniel EvansApril 30, 2018
The executor or administrator of a decedent’s estate is required to file the estate tax return for the estate (I.R.C. § 6018(a)) and is liable for the resulting tax (I.R.C. § 2002), and is required to file the decedent’s income...
Posted on April 13, 2018 by Daniel EvansApril 18, 2018
The recent decision of the Superior Court in In re: Petition of Sandra Navarra by the Limited Guardian of Her Estate, 2018 PA Super 84 (4/11/2018), aff’g 7 Fid.Rep.3d 39 (O.C. Lawrence Co. 2016), is significant in addressing the power of the Orphans’ Court...
Drafting Health Care Powers of Attorney
Posted on March 26, 2018 by Daniel EvansMarch 26, 2018
This article will explain some of the drafting decision reflected in the author’s sample form of combined health care power of attorney and living will (“the form”). Like other articles, the comments below are the opinions of the author, are offered...
Posted on February 10, 2018 by Daniel EvansSeptember 10, 2019
Public Access Policy Compliance for Orphans’ Court Filings
Posted on January 7, 2018 by Daniel EvansMarch 17, 2018
On January 6, 2017, the Supreme Court adopted a new public access policy (“the Policy”) for records of appellate and trial courts in Pennsylvania, which became effective January 6, 2018. The Policy applies to filings in the Orphans’ Courts of...
The tax bill formerly known as the “Tax Cuts and Jobs Act” (H.R. 1) is now Public Law No. 115-97. The official title of the act is “To provide for reconciliation pursuant to titles II and V of the concurrent … Continue reading →
The Supreme Court has allowed an appeal from the decision of the… Read more…
Forfeiture of Parental Share not Willful
Under the amended version of 20 Pa.C.S. § 2106(b), a parent may… Read more…