reglab/housing_qa huggingface dataset:
20 PA Cons Stat § 2801 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 28 - Formula Clauses for Federal Tax Purposes|Section 2801 - Definitions

§ 2801. Definitions. The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:  "Formula clause." A clause that has any of the following characteristics:  (1) Refers to the unified credit, estate tax exemption, applicable exemption amount, applicable credit amount, applicable exclusion amount, generation-skipping transfer tax exemption, GST exemption, marital deduction, maximum marital deduction, unlimited marital deduction or charitable deduction, or other words relating to Federal tax exemptions, exclusions, deductions or credits where the meaning of the words is dependent on the current state of the Federal tax laws.  (2) Measures a share of an estate or trust based on the amount that can pass free of Federal estate taxes or affects the inclusion ratio for generation-skipping transfer tax purposes.  (3) Is based on a similar provision of Federal estate tax or generation-skipping transfer tax law.  "Other dispositive instrument." Includes the following:  (1) A beneficiary designation pertaining to insurance or retirement assets. (2) An instrument that exercises a power of appointment held by the decedent at death. (3) A similar instrument that: (i) expresses a decedent's intent regarding assets over which the decedent had dispositive authority at death; or  (ii) otherwise disposes of assets as a result of the decedent's death.
20 PA Cons Stat § 2802 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 28 - Formula Clauses for Federal Tax Purposes|Section 2802 - Interpretation of formula clauses

§ 2802. Interpretation of formula clauses. (a) General rule.--Except as provided in subsection (b) and subject to section 2803 (relating to judicial proceeding), a will, trust or other dispositive instrument of a decedent who dies after December 31, 2009, and before January 1, 2011, that contains a formula clause shall be rebuttably presumed to be interpreted pursuant to the Federal estate tax and generation-skipping transfer tax laws applicable to estates of decedents dying on December 31, 2009.  (b) Exception.-- (1) Subsection (a) shall not apply with respect to a will, trust or other dispositive instrument that:  (i) is executed or amended after December 31, 2009; or (ii) manifests an intent that a contrary rule shall apply if the decedent dies on a date on which there is no applicable Federal estate tax or generation-skipping transfer tax in effect.  (2) If the Federal estate tax or generation-skipping transfer tax applies to an estate of a decedent dying or generation-skipping transfer occurring before January 1, 2011, then with respect to each such Federal tax, the initial reference to January 1, 2011, in this section shall refer instead to the first date after December 31, 2009, on which such tax applies to decedents' estates or generation-skipping transfers.
20 PA Cons Stat § 2803 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 28 - Formula Clauses for Federal Tax Purposes|Section 2803 - Judicial proceeding

§ 2803. Judicial proceeding. (a) Standing.--The decedent's personal representative, trustee or any affected beneficiary under the will, trust or other dispositive instrument may bring a proceeding to interpret a formula clause.  (b) Commencement.--A proceeding under this section must be commenced within 12 months following the death of the decedent.  (c) Considerations.--In a proceeding under this section, the court shall consider all of the following:  (1) The provisions and purposes of the will, trust or other dispositive instrument. (2) The facts surrounding the creation of the will, trust or other dispositive instrument. (3) The decedent's known or probable intent, based on all the facts and circumstances surrounding the creation of the will, trust or other dispositive instrument. In determining this intent, the court may consider evidence that contradicts the plain meaning of the will, trust or other dispositive instrument.  (4) The identity and interests of beneficiaries of different shares resulting from the application of the formula clause.  (d) Modifications.--The court shall have the power to modify a provision of a will, trust or other dispositive instrument in a manner that is not contrary to the decedent's probable intention in order to achieve the decedent's tax and other objectives.  (e) Effective date of interpretation or modification.--The court may provide that an interpretation or modification pursuant to this chapter shall be effective as of the decedent's date of death.    Cross References. Section 2803 is referred to in section 2802 of this title.
20 PA Cons Stat § 3102 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3102 - Settlement of small estates on petition

§ 3102. Settlement of small estates on petition. When any person dies domiciled in the Commonwealth owning property (exclusive of real estate and of property payable under section 3101 (relating to payments to family and funeral directors), but including personal property claimed as the family exemption) of a gross value not exceeding $50,000, the orphans' court division of the county wherein the decedent was domiciled at the time of his death, upon petition of any party in interest, in its discretion, with or without appraisement, and with such notice as the court shall direct, and whether or not letters have been issued or a will probated, may direct distribution of the property (including property not paid under section 3101) to the parties entitled thereto. The authority of the court to award distribution of personal property under this section shall not be restricted because of the decedent's ownership of real estate, regardless of its value. The decree of distribution so made shall constitute sufficient authority to all transfer agents, registrars and others dealing with the property of the estate to recognize the persons named therein as entitled to receive the property to be distributed without administration, and shall in all respects have the same effect as a decree of distribution after an accounting by a personal representative. Within one year after such a decree of distribution has been made, any party in interest may file a petition to revoke it because an improper distribution has been ordered. If the court shall find that an improper distribution has been ordered, it shall revoke the decree and shall direct restitution as equity and justice shall require.  (Dec. 10, 1974, P.L.867, No.293, eff. imd.; July 11, 1980, P.L.565, No.118, eff. 60 days; Dec. 1, 1994, P.L.655, No.102, eff. 60 days; July 2, 2013, P.L.199, No.35, eff. 60 days)    2013 Amendment. Section 2 of Act 35 provided that the amendment of section 3102 shall apply to estates of decedents dying on or after the effective date of section 2.
20 PA Cons Stat § 3121 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3121 - When allowable

§ 3121. When allowable. The spouse of any decedent dying domiciled in the Commonwealth, and if there be no spouse, or if he has forfeited his rights, then such children as are members of the same household as the decedent, and in the event there are no such children, then the parent or parents of the decedent who are members of the same household as the decedent, may retain or claim as an exemption either real or personal property, or both, not theretofore sold by the personal representative, to the value of $3,500: Provided, That property specifically devised or bequeathed by the decedent, or otherwise specifically disposed of by him, may not be so retained or claimed if other assets are available for the exemption. The surviving husband or wife shall be a competent witness as to all matters pertinent to the issue of forfeiture of the right to exemption.  (June 27, 1974, P.L.383, No.130, eff. imd.; Dec. 1, 1994, P.L.655, No.102, eff. 60 days)
20 PA Cons Stat § 3122 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3122 - Payment or delivery of exemption

 § 3122. Payment or delivery of exemption. (a) Items claimed.--The personal representative, if any, shall deliver to the spouse, child or children, parent or parents, the items of personal property claimed as the exemption, at the values fixed by the inventory and appraisement.  (b) Property set aside for minors or incapacitated persons.--When any spouse, child or parent entitled to all or part of the exemption is a minor or an incapacitated person, the guardian of his estate, and if no such guardian has been appointed then the personal representative, without request made to him by anyone, shall select, for the use and benefit of the minor or incapacitated person, real or personal property to the full value to which he is entitled, and in so doing the guardian or personal representative shall be governed by the necessities of the minor or incapacitated person in the circumstances of each case.  (c) Control of court.--On petition of any party in interest, the court, with or without appraisal and on such notice as it shall direct, may control the distribution and the valuation of articles of personal property retained or claimed.   (Dec. 10, 1974, P.L.867, No.293, eff. imd.; Apr. 16, 1992, P.L.108, No.24, eff. 60 days)    1992 Amendment. Act 24 amended subsec. (b). See section 21 of Act 24 in the appendix to this title for special provisions relating to applicability.
20 PA Cons Stat § 3124 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3124 - Income

§ 3124. Income. When the family exemption does not exhaust the entire real and personal estate, the income of the estate shall be equitably prorated among the surviving spouse, child or children, parent or parents and the others taking the estate.
20 PA Cons Stat § 3125 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3125 - Other remedies

§ 3125. Other remedies. The surviving spouse, child or children, parent or parents may also collect the exemption out of real and personal estate, together with income thereon, in the manner provided by law for the collection of legacies.
20 PA Cons Stat § 3126 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3126 - Grantee or lienholder

 § 3126. Grantee or lienholder. (a) Rights accruing before death; purchase money obligation.--Nothing in Subchapter A of this chapter (relating to dispositions independent of letters) and this subchapter shall be construed as impairing any lien existing at death for the purchase money of real estate.  (b) Rights accruing after death.--A decree setting apart a family exemption shall be void as against a subsequent bona fide grantee of, or holder of a lien on, real estate, unless the decree granting the exemption from real estate, or a duplicate original or certified copy thereof, is recorded in the deed book in the office of the recorder of deeds in the county in which the real estate lies, within one year after the death of the decedent, or, if thereafter, then before the recording or entering of the instrument or lien under which such grantee or lienholder claims.
20 PA Cons Stat § 3131 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3131 - Place of probate

§ 3131. Place of probate. The will of a decedent domiciled in the Commonwealth at the time of his death shall be probated only before the register of the county where the decedent had his last family or principal residence. If the decedent had no domicile in the Commonwealth, his will may be probated before the register of any county where any of his property is located.
20 PA Cons Stat § 3132 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3132 - Manner of probate

§ 3132. Manner of probate. All wills shall be proved by the oaths or affirmations of two competent witnesses and  (1) Will signed by testator.--In the case of a will to which the testator signed his name, proof by subscribing witnesses, if there are such, shall be preferred to the extent that they are readily available, and proof of the signature of the testator shall be preferred to proof of the signature of a subscribing witness.  (2) Will signed by mark or by another.--In the case of a will signed by mark or by another in behalf of the testator, the proof must be by subscribing witnesses, except to the extent that the register is satisfied that such proof cannot be adduced by the exercise of reasonable diligence. In that event other proof of the execution of the will, including proof of the subscribers' signatures, may be accepted, and proof of the signature of a witness who has subscribed to an attestation clause shall be prima facie proof that the facts recited in the attestation clause are true.  (3) Nuncupative will.--(Repealed).  (Dec. 10, 1974, P.L.867, No.293, eff. imd.)   1974 Repeal. Act 293 repealed par. (3).
20 PA Cons Stat § 3133 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3133 - Limit of time for probate

 § 3133. Limit of time for probate. (a) Original probate.--A will may be offered for probate at any time.  (b) Conclusiveness of original probate.--The probate of a will shall be conclusive as to all property, real or personal, devised or bequeathed by it, unless an appeal shall be taken from probate as provided in section 908 (relating to appeals), or the probate record shall have been amended as authorized by section 3138 (relating to later will or codicil).  (c) Effect upon grantee or lienholder.--A will offered for original or subsequent probate more than one year after the testator's death shall be void against a bona fide grantee or holder of a lien on real estate of the testator if the conveyance or lien is entered of record before the will is offered for probate.   (Dec. 10, 1974, P.L.867, No.293, eff. imd.; July 11, 1980, P.L.565, No.118, eff. 60 days)    1980 Amendment. Act 118 amended subsec. (c).  1974 Amendment. Act 293 amended subsec. (a).
20 PA Cons Stat § 3135 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3135 - Wills in foreign language

§ 3135. Wills in foreign language. A writing not in English shall not be filed for probate or for any other purpose in the office of the register unless there is attached to it and filed with it a translation into English, sworn to be correct. The register shall attach the translation to the original and shall file them in his office, and in all cases where a recording is now or hereafter may be required, both the original and the translation shall be recorded. A writing filed in violation of this section shall not constitute notice to any person.
20 PA Cons Stat § 3136 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3136 - Wills probated outside the Commonwealth

§ 3136. Wills probated outside the Commonwealth. A duly authenticated copy of a will proved outside of the Commonwealth according to the law of the place of probate may be offered for probate before any register having jurisdiction, and letters testamentary or of administration with a will annexed may be granted thereon as though the original will had been offered before such register. If, in addition to such copy, there shall be produced a duly authenticated copy of the record of the probate proceeding of the original instrument, the will shall be entitled to probate in this Commonwealth and appropriate letters shall be issued thereon without the production or examination of the witnesses to prove such will, unless the will was probated outside of the United States and the record shows or it is satisfactorily proved that an essential requirement of Pennsylvania law for a valid will has not been met. If the will was probated outside of the United States, the probate proceedings may be supplemented by the submission of additional evidence to the register.
20 PA Cons Stat § 3137 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3137 - Enforcing production of will

§ 3137. Enforcing production of will. The register, at the request of any party in interest, shall issue a citation directed to any person alleged to have possession or control of a will of a decedent requiring him to show cause why it should not be deposited with him. In the absence of good cause shown, the register shall order the will to be deposited with him.   (Dec. 10, 1974, P.L.867, No.293, eff. imd.)
20 PA Cons Stat § 3138 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3138 - Later will or codicil

§ 3138. Later will or codicil. If a later will or codicil is submitted to the register for probate within three months of the testator's death but after the register shall have probated an earlier instrument, the register, after such notice as he deems advisable, but with at least ten-days' notice to the petitioner who presented the probated instrument if he has not requested probate of the later will or codicil, shall have power to open the probate record, receive proof of the later instrument or instruments and amend his probate record.    Cross References. Section 3138 is referred to in section 3133 of this title.
20 PA Cons Stat § 3151 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3151 - Proper county

§ 3151. Proper county. Letters testamentary or of administration on the estate of a decedent domiciled in the Commonwealth at the time of his death shall be granted only by the register of the county where the decedent had his last family or principal residence. If the decedent had no such domicile in the Commonwealth, letters testamentary or of administration may be granted by the register of any county wherein property of the estate shall be located and, when granted, shall be exclusive throughout the Commonwealth. If the decedent had no such domicile in the Commonwealth, and had no property located therein, and service of process is to be made in the Commonwealth upon his personal representative as authorized by law, then letters testamentary or of administration on his estate may be granted by the register of any county of the Commonwealth and, when granted, shall be exclusive throughout the Commonwealth.
20 PA Cons Stat § 3152 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3152 - When 21 years elapsed

§ 3152. When 21 years elapsed. Letters testamentary or of administration shall not be granted after the expiration of 21 years from the decedent's death, except on the order of the court, upon cause shown.
20 PA Cons Stat § 3153 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 31 - Dispositions Independent of Letters; Family Exemption; Probate of Wills and Grant of Letters|Section 3153 - Contents of petition

§ 3153. Contents of petition. A petition for the grant of letters testamentary or of administration shall state, under oath, so far as they are known:  (1) The decedent's name, age, state or country of domicile, his last family or principal residence, and the place and day of his death.  (2) If the decedent died intestate, the name and residence address of the surviving spouse, if any, and the names, relationships and residence addresses of other heirs.  (3) If the decedent died testate, whether the will was modified by the occurrence of any of the circumstances delineated in section 2507 (relating to modification by circumstances).  (4) If the decedent was domiciled in the Commonwealth at the time of his death, the estimated value of all his personal property, and the estimated value and the location of his real property situated in the Commonwealth.  (5) If the decedent was not domiciled in the Commonwealth at the time of his death, the estimated value of his personal property in the Commonwealth, the estimated value of his personal property in the county in which the petition is filed, and the estimated value and location of his real property in the Commonwealth.  (6) The name and residence address of each person to whom letters are requested to be granted.  (7) Any other facts necessary to entitle the petitioner to letters. (Dec. 10, 1974, P.L.867, No.293, eff. imd.; July 11, 1980, P.L.565, No.118, eff. 60 days)    1980 Amendment. Act 118 amended par. (1).  1974 Amendment. Act 293 amended par. (3).  Cross References. Section 3153 is referred to in section 3908 of this title.