reglab/statecodes huggingface dataset:
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3504 - Representation of parties in interest (Repealed)

§ 3504. Representation of parties in interest (Repealed).
1999 Repeal.
Section 3504 was repealed October 12, 1999, P.L.422, No.39, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3511 - Audits in counties having separate orphans' court division

§ 3511. Audits in counties having separate orphans' court division.
In any county having a separate orphans' court division, the account of a personal representative shall be examined and audited by the court without expense to the parties, except when all parties in interest in a pending proceeding shall nominate an auditor whom the court may in its discretion appoint.
Cross References.
Section 3511 is referred to in sections 5163, 5533, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3512 - Audits in counties having no separate orphans' court division

§ 3512. Audits in counties having no separate orphans' court division.
In any county having no separate orphans' court division, the account of a personal representative shall be confirmed by the court or by the clerk, as local rules shall prescribe, if no objections are presented within a time fixed by general rule of court. If any party in interest shall object to the account, or shall request its reference to an auditor, the court, in its discretion, may appoint an auditor.
Cross References.
Section 3512 is referred to in sections 5163, 5533, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3513 - Statement of proposed distribution

§ 3513. Statement of proposed distribution.
A personal representative filing an account shall file a statement of proposed distribution or a request that distribution be determined by the court or by an auditor, as local rules may prescribe. The statement of proposed distribution shall be in such form, and such notice thereof shall be given by advertisement or otherwise, and objections thereto may be made, as local rules prescribe.
Cross References.
Section 3513 is referred to in sections 5163, 5533, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3514 - Confirmation of account and approval of proposed distribution

§ 3514. Confirmation of account and approval of proposed distribution.
No account shall be confirmed, or statement of proposed distribution approved, until an adjudication or a decree of distribution is filed in conformity with local rules by the court or by the clerk of the court, expressly confirming the account or approving the statement of proposed distribution and specifying or indicating by reference to the statement of proposed distribution the names of the persons to whom the balance available for distribution is awarded and the amount or share awarded to each.
Cross References.
Section 3514 is referred to in sections 5163, 5533, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3521 - Rehearing; relief granted

§ 3521. Rehearing; relief granted.
If any party in interest shall, within five years after the final confirmation of any account of a personal representative, file a petition to review any part of the account or of an auditor's report, or of the adjudication, or of any decree of distribution, setting forth specifically alleged errors therein, the court shall give such relief as equity and justice shall require: Provided, That no such review shall impose liability on the personal representative as to any property which was distributed by him in accordance with a decree of court before the filing of the petition. The court or master considering the petition may include in his adjudication or report, findings of fact and of law as to the entire controversy, in pursuance of which a final order may be made.
Cross References.
Section 3521 is referred to in sections 5163, 5167, 5533, 7798, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3531 - Estates not exceeding $50,000

§ 3531. Estates not exceeding $50,000.
When the gross real and personal estate of a decedent does not exceed the value of $50,000, the personal representative, after the expiration of one year from the date of the first complete advertisement of the grant of letters, may present his petition to the court with an annexed account showing the administration of the estate, the distribution theretofore made and suggesting the proper distribution of the estate not theretofore distributed. Thereupon, the court, upon satisfactory proof of notice to all known parties in interest, may approve the distribution theretofore made and order distribution of the assets not theretofore distributed and discharge the personal representative and his sureties from future liability without the expense of proceedings as in a formal account. The court may discharge only the surety from future liability, and may allow the personal representative to continue without surety upon condition that no further assets shall come into the possession of the personal representative until he files another bond, with sufficient surety, as required by the register.
(Dec. 10, 1974, P.L.867, No.293, eff. imd.; 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 3531 shall apply to estates of decedents dying on or after the effective date of section 2.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3533 - Award upon final confirmation of account

§ 3533. Award upon final confirmation of account.
A personal representative shall be relieved of liability with respect to all real and personal estate distributed in conformity with a decree of court or in accordance with rule of court after confirmation of an account. In making any such distribution, the personal representative shall not be entitled to demand refunding bonds from the distributees, except as provided by this title or as directed by the court.
Cross References.
Section 3533 is referred to in sections 5163, 5533, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3534 - Distribution in kind

§ 3534. Distribution in kind.
The court, for cause shown, may order the estate to be distributed in kind to the parties in interest, including fiduciaries. In such case, when there are two or more distributees, distribution may be made of undivided interests in real or personal estate or the personal representative or a distributee may request the court to divide, partition and allot the property, or to direct the sale of the property. If such a request is made, the court, after such notice as it shall direct, shall fairly divide, partition and allot the property among the distributees in proportion to their respective interests, or the court may direct the personal representative to sell at a sale confined to the distributees, or at a private or public sale not so confined, any property which cannot be so divided, partitioned or allotted.
Cross References.
Section 3534 is referred to in sections 5163, 5533 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3534.1 - Cost of distribution of tangible personal property

§ 3534.1. Cost of distribution of tangible personal property.
Except as otherwise provided in the will, if any, the personal representative shall pay as an expense of administration the reasonable expenses of storage, insurance, packing and delivery of tangible personal property to a beneficiary.
(July 7, 2006, P.L.625, No.98, eff. 60 days)
2006 Amendment.
Act 98 added section 3534.1.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3535 - Delivery of possession of real estate

§ 3535. Delivery of possession of real estate.
Upon application of any party in interest and after such notice as the court shall direct, the court may order the personal representative to deliver to any distributee possession of any real estate to which he is entitled, provided that claimants and other distributees are not prejudiced thereby. The personal representative shall cease to be responsible for the maintenance of such real estate unless and until possession of it is returned to him with his consent or by order of court. The court, at any time prior to a final decree approving the distribution, may order the distributee to return the possession of any such real estate to the personal representative or may require the distributee to give security for the rents or rental value pending a decree of distribution.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3536 - Recording and registering decrees awarding real estate

§ 3536. Recording and registering decrees awarding real estate.
A certified copy of every adjudication or decree awarding real estate or an appropriate excerpt from either of them shall be recorded, at the expense of the estate, in the deed book in the office of the recorder of deeds of each county where the real estate so awarded lies, shall be indexed by the recorder in the grantor's index under the name of the decedent and in the grantee's index under the name of the distributee, and shall be registered in the survey bureau or with the proper authorities empowered to keep a register of real estate in the county: Provided, That no adjudication or decree awarding real estate subject to the payment of any sum by the distributee shall be recorded or registered unless there is offered for recording, concurrently therewith, written evidence of the payment of such sum.
Cross References.
Section 3536 is referred to in sections 5163, 5533, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3538 - Distributions involving persons born out of wedlock

§ 3538. Distributions involving persons born out of wedlock.
A personal representative may administer an estate on the assumption that no person born out of wedlock is entitled to share as a distributee unless the personal representative has knowledge or has received notice that such a person with possible distributee's rights exists. If a personal representative has distributed an estate, or part thereof, in good faith without knowledge of a person born out of wedlock who has rights as a distributee, said distribution actually made shall not impose liability on the personal representative. Except as herein otherwise provided, a person born out of wedlock shall have the same rights in an estate and shall be subject to such time limitations and to such procedures as are applied to any other heir or claimant against an estate.
(Nov. 26, 1978, P.L.1269, No.303, eff. imd.)
1978 Amendment.
Act 303 added section 3538.
Cross References.
Section 3538 is referred to in section 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3539 - Change in law after pattern of distribution established

§ 3539. Change in law after pattern of distribution established.
A personal representative shall have no liability for continued distribution of real or personal property in accordance with a pattern of distribution that conformed to the law in effect when distribution began, notwithstanding any intervening change in law that would require a different pattern of distribution, unless he is actually aware, after the law is changed, of information relevant to the change in the rights of interested parties or otherwise fails to act reasonably in ascertaining such rights. Nothing in this section shall in any way affect any cause of action which the parties in interest may have among themselves.
(July 11, 1980, P.L.565, No.118, eff. 60 days; Oct. 12, 1984, P.L.929, No.182, eff. imd.)
Cross References.
Section 3539 is referred to in section 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3540 - Absentee and additional distributees

§ 3540. Absentee and additional distributees.
(a) Distributions due absentees.--
(1) If the continued existence or whereabouts of an heir, devisee or legatee who once existed cannot be ascertained at the time of the audit of the personal representative's account, the court, unless it finds pursuant to section 5701 (relating to proof of death) that the absentee's death has disqualified him as a distributee of the estate, or unless a trustee has been appointed for such absentee pursuant to section 5702 (relating to trustee for absentee), shall direct that any property distributable to the absentee shall be converted into money that shall be paid into the State Treasury, through the Department of Revenue. The moneys shall be held in a custodial capacity subject to refund, without appropriation, pursuant to section 24 of Article III of the Constitution of Pennsylvania.
(2) The court shall retain jurisdiction with respect to any claim to such moneys. Upon further findings and order of court that a claimant is entitled to all or a part of the moneys, the Department of Revenue, upon petition, shall refund such moneys pursuant to the order of court.
(b) Possibility of additional distributees.--
If the existence of a person or persons would affect the distribution of an estate but there is no proof that such a person ever existed, and the court is satisfied that all reasonable steps have been taken to determine whether such a person existed, the court may award distribution of the estate to those who would be entitled if no such person existed, with or without refunding bonds. Any such bond shall be without security, shall be in such form and amount as the court directs, shall be executed by each distributee and filed with the clerk, and shall provide that if, within seven years or any shorter period fixed by the court, it is later established that there is an additional person or persons entitled to share in the distribution of the estate, the distributee upon demand will return such portion or all of the property received by him as the court may direct or, if it has been disposed of, will make such restitution as the court deems equitable. In the case of distribution under this subsection to the Commonwealth as intestate heir, in lieu of bond, payment shall be as provided in subsection (a).
(July 11, 1980, P.L.565, No.118, eff. imd.; Oct. 12, 1984, P.L.929, No.182, eff. imd.)
Cross References.
Section 3540 is referred to in section 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3541 - Order of abatement

§ 3541. Order of abatement.
(a) General rules.--
Except as otherwise provided by the will, if the assets are insufficient to pay all claimants and distributees in full, the shares of distributees, without distinction between real and personal estate, shall have priority of distribution in the following order:
(1) Property specifically devised or bequeathed to or for the benefit of the surviving spouse.
(2) Property specifically devised or bequeathed to or for the benefit of the decedent's issue.
(3) Property specifically devised or bequeathed to or for the benefit of other distributees.
(4) Property disposed of by will in the form of a general bequest of cash, stocks or bonds.
(5) Property disposed of by general devise or bequest and not included in a residuary clause.
(6) Property devised or bequeathed in a residuary clause.
(7) Property not disposed of by the will.
(b) Demonstrative legacies.--
Property out of which a demonstrative legacy is primarily to be paid shall be deemed to be specifically devised or bequeathed to the extent of such demonstrative legacy.
Cross References.
Section 3541 is referred to in sections 3542, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3542 - Contribution

§ 3542. Contribution.
The court may make orders of contribution among legatees or devisees to accomplish an abatement in accordance with the provisions of section 3541 (relating to order of abatement), and may determine whether the amount thereof shall be paid before distribution or shall constitute a lien on particular property which is distributed.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3543 - Income on distributive shares

§ 3543. Income on distributive shares.
(a) Pecuniary legacy.--
A pecuniary legacy bequeathed in trust shall be entitled to income at the rate of 5% per annum from the death of the decedent until the payment of the legacy, and when not in trust from one year after the death of the decedent until the payment of the legacy.
(b) Specific legacy or devise.--
A specific legatee or devisee shall be entitled to the net income from property given to him accrued from the date of the death of the decedent.
(c) Demonstrative legacy.--
A demonstrative legacy shall be entitled to income from the death of the decedent until the payment of the legacy at the rate earned by the property out of which it is primarily payable, and to the extent that it is not paid from that source, at the rate of 5% per annum from one year after the death of the decedent until the payment of the legacy.
(d) Residuary legacy or devise.--
All income from real and personal estate earned during the period of administration and not payable to others pursuant to the governing instrument or this section shall be distributed pro rata among the income beneficiaries of any trust created out of the residuary estate and the other persons entitled to the residuary estate.
(e) Future date.--
A legacy payable at a future date, unless earlier set aside as a separate trust, shall not begin to bear income until three months after the date fixed for payment or delivery.
(f) Relationship.--
Income shall be paid on distributive shares with no distinction because of the relationship of the distributee to the decedent.
(g) Testamentary provisions.--
All rules set forth in this section are subject to the provisions of the decedent's will.
(July 11, 1980, P.L.565, No.118, eff. imd.; July 7, 2006, P.L.625, No.98, eff. 60 days)
Cross References.
Section 3543 is referred to in sections 7799, 8121 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3544 - Liability of personal representative for interest

§ 3544. Liability of personal representative for interest.
A personal representative who has committed a breach of duty with respect to estate assets shall, in the discretion of the court, be liable for interest, not exceeding the legal rate on such assets.
Cross References.
Section 3544 is referred to in sections 5163, 5533 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3545 - Transcripts of balances due by personal representative

§ 3545. Transcripts of balances due by personal representative.
(a) Filing in common pleas.--
The prothonotary of any court of common pleas shall, on demand of any party in interest, file and docket a certified transcript or extract from the record showing that an orphans' court division has adjudged an amount to be due by a personal representative, and such transcript or extract shall constitute a judgment against the personal representative from the time of its filing with the same effect as if it had been obtained in an action in the trial or civil division of the court of common pleas. If the amount adjudged to be due by the personal representative shall be increased or decreased on appeal, the prothonotary shall, if the decree of the appellate court is certified to him, change his records accordingly, and if the appellate court has increased the amount, the excess shall constitute a judgment against the personal representative from the time when the records are so changed.
(b) Satisfaction and discharge.--
If the orphans' court division shall order the personal representative to be relieved from any such judgment, the prothonotary shall, on demand of any party in interest, enter on his records a certified copy of such order, which shall operate as a satisfaction of the judgment.
(Dec. 10, 1974, P.L.867, No.293, eff. imd.)
1974 Amendment.
Act 293 amended subsec. (a).
Cross References.
Section 3545 is referred to in sections 5163, 5533, 7799.2 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3551 - Enforcement of payment

§ 3551. Enforcement of payment.
When a sum of money is charged upon real or personal property by will, inter vivos trust or decree, and has become payable, the court having jurisdiction of the estate or trust, upon petition of a party in interest and after notice to all persons liable for its payment and to the owner of the property charged, may enter a decree directing payment by the person liable, and in default of payment, may direct the fiduciary or a trustee to be appointed to sell the property charged, or so much of it as shall be necessary, upon such terms and security as the court shall direct, in which event the proceeds of the sale shall be distributed under the direction of the court as in other cases of judicial sales, to the persons legally entitled to receive them.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3552 - Discharge of portion of property from charges payable in the future

§ 3552. Discharge of portion of property from charges payable in the future.
When a sum of money is charged upon real or personal property by will, inter vivos trust or decree, and is payable at a future date, the court having jurisdiction of the estate or trust, upon petition of a party in interest and after such notice as it shall direct, aided by the report of a master if necessary, or at the audit of any accounting, may enter a decree not contrary to any expressed provision in the will or trust instrument, exonerating and discharging such portion of the real and personal property charged as to it may seem beyond the amount requisite for providing a sufficient continuing security for the payment of the charge, or may direct that excess income be accumulated for the further protection of the charge, or be distributed to the persons entitled thereto. When an annuity is not restricted by the will or trust instrument to the income of the property charged with its payment, the court may authorize the payment of the annuity from the principal of the property set apart to secure its payment, should income at any time prove insufficient.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3553 - Discharge of property from lien of charge

§ 3553. Discharge of property from lien of charge.
(a) Payment into court.--
When real or personal property by will, inter vivos trust or decree is subject to a charge which has become payable, the court which has jurisdiction of the estate or trust, upon petition of a party in interest and after such notice as it shall direct, shall enter a decree fixing the amount of the charge then payable, and directing that it be paid into court and that upon such payment the property shall be discharged from so much of the charge as shall be paid into court. When the amount of the charge does not appear as a matter of record, the court, by appointment of a master or by investigation in open court, may ascertain and fix the amount. A certified copy of every decree relieving real property of the lien of a charge shall be recorded in the deed book in the office of the recorder of deeds of each county where the real estate shall lie, and shall be indexed by the recorder in the grantor's index under the name of the decedent or settlor, as the case may be, and in the grantee's index under the name of the owner of the land: Provided, That no conditional decree shall be recorded unless there is offered for recording, concurrently therewith, written evidence of compliance with the condition.
(b) Distribution of moneys paid into court.--
Any money paid into court under the provisions of this section, subject to the laws of the Commonwealth relating to the payment of unclaimed funds into the State Treasury without escheat, shall remain there until the court, on petition of a party in interest and after such notice as it shall direct, aided by the report of a master if necessary, shall direct distribution to the persons entitled. The court may, in its discretion, appoint an auditor to make such distribution.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 35 - Accounts and Distribution › Section 3554 - Presumption of payment, release or extinguishment

§ 3554. Presumption of payment, release or extinguishment.
(a) Lapse of 20 years.--
When:
(1) for 20 years after the same or any part thereof becomes due, no payment has been made on account of a dower, recognizance, legacy, annuity instalment, or other charge, created by will, agreement, inter vivos trust or court decree, upon real property; or
(2) no proceeding has been brought or no written acknowledgment of the existence thereof or no written promise to pay the same has been made within such period by the owner or owners of the property subject to the charge;
a release or extinguishment thereof shall be presumed, and the charge shall thereafter be irrecoverable.
(b) Perpetuation of evidence.--
The evidence of any such payment or written acknowledgment or promise may be perpetuated by recording it in the office of the recorder of deeds of the county or counties in which the real property bound by the charge is situate. The recorder of deeds shall index such evidence in the grantor's index under the name of the record owner or owners of the real property and in the grantee's index under the name of the owner or owners of the charge.
(c) Renewal of evidence every 20 years.--
If such evidence of the charge is so recorded and indexed within the said period of 20 years, it shall remain a charge on the real property for a period of 20 years from the time of indexing and no longer: Provided, That such evidence may be renewed within successive periods of 20 years, as often as necessary.
(d) Irrecoverable after 20 years.--
If such evidence does not appear of record and is not indexed as herein provided within a period of 20 years or within the periods provided for a renewal thereof, then said dower, recognizance, legacy, annuity instalment, or other charge shall be irrecoverable from any purchaser, mortgagee, or other lien creditor.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 37 - Apportionment of Death Taxes › Extra - Chapter Notes

Enactment.
Present Chapter 37 was added February 18, 1982, P.L.45, No.26, effective immediately.
Prior Provisions.
Former Chapter 37, which related to the same subject matter, was added June 30, 1972,
            P.L.508, No.164, and repealed February 18, 1982, P.L.45, No.26, effective immediately.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 37 - Apportionment of Death Taxes › Section 3701 - Power of decedent

§ 3701. Power of decedent.
A testator, settlor, donor or possessor of any appropriate power of appointment may direct how the Federal estate tax or the Federal generation-skipping transfer tax due because of his death, including interest and penalties, shall be apportioned or may grant a discretionary power to another so to direct, but:
(1) any direction regarding apportionment of the Federal generation-skipping transfer tax must expressly refer to that tax; and
(2) any direction waiving the right of recovery of Federal estate tax, provided for under section 2207A of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 2207A), on property includable in the gross estate by reason of section 2044 of the Internal Revenue Code of 1986, must expressly refer to that right.
Any such direction shall take precedence over the provisions of this chapter insofar as the direction provides for the payment of the tax or any part thereof from property the disposition of which can be controlled by the instrument containing the direction or delegating the power to another.
(Dec. 16, 1992, P.L.1163, No.152, eff. imd.; Dec. 1, 1994, P.L.655, No.102, eff. 60 days; May 16, 2002, P.L.330, No.50, eff. 60 days)
2002 Amendment.
See section 14(a) of Act 50 in the appendix to this title for special provisions relating to applicability.
Cross References.
Section 3701 is referred to in sections 3702, 3705 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 37 - Apportionment of Death Taxes › Section 3703 - Apportionment of Pennsylvania inheritance tax

§ 3703. Apportionment of Pennsylvania inheritance tax.
The Pennsylvania inheritance tax shall be apportioned as provided in Article XXI of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
(Dec. 16, 1992, P.L.1163, No.152, eff. imd.)
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 37 - Apportionment of Death Taxes › Section 3704 - Apportionment of Pennsylvania estate tax

§ 3704. Apportionment of Pennsylvania estate tax.
The Pennsylvania estate tax shall be apportioned in the same manner as the Federal estate tax.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 37 - Apportionment of Death Taxes › Section 3705 - Apportionment of Federal generation-skipping tax

§ 3705. Apportionment of Federal generation-skipping tax.
Subject to the provisions of section 3701 (relating to power of decedent), the Federal generation-skipping tax shall be apportioned as provided by Federal law and, to the extent not provided by Federal law, shall be apportioned by analogy to the rules specified in section 3702 (relating to equitable apportionment of Federal estate tax).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 37 - Apportionment of Death Taxes › Section 3706 - Enforcement of contribution or exoneration of Federal estate tax

§ 3706. Enforcement of contribution or exoneration of Federal estate tax.
(a) Duty to pay.--
Parties liable for apportionment of the Federal estate tax, whether residents or nonresidents of this Commonwealth, shall pay the amounts apportioned against them at the time the Federal estate tax is due, without regard to any extension of time for paying such tax.
(b) Power of fiduciary.--
The fiduciary charged with the duty to pay the Federal estate tax may recover from parties liable to apportionment the amounts of Federal estate tax apportioned to them. If the fiduciary pays the tax apportioned against another party, the fiduciary may recover from the other party the tax payment so advanced, together with interest of 5% per annum from the date of payment.
(c) Suspending distribution.--
Distribution or delivery of property to any party, other than a fiduciary charged with a duty to pay the Federal estate tax, shall not be required of any fiduciary until that party pays the Federal estate tax apportioned to that party.
(d) Court decrees.--
Notwithstanding subsections (a) and (b), the court, upon petition or at an accounting or in any appropriate action or proceeding, shall make such decrees or orders as it shall deem advisable apportioning the Federal estate tax. The court may direct a fiduciary to collect the apportioned amounts from the property or interests in his possession of any parties against whom apportionment has been made and may direct all other parties against whom the Federal estate tax has been or may be apportioned or from whom any part of the Federal estate tax may be recovered to make payment of the apportioned amounts to the fiduciary. When a fiduciary holds property of a party liable to apportionment insufficient to satisfy the apportioned Federal estate tax, the court may direct that the balance of the apportioned amount of Federal estate tax shall be paid to the fiduciary by the party liable. Should an overpayment of the Federal estate tax be made by any party or on his behalf, the court may direct an appropriate reimbursement for the overpayment. If the court apportions any part of the Federal estate tax against any party interested in nontestamentary property or among the respective interests created by any nontestamentary instrument, the court, in its discretion, may assess against those properties or interests an equitable share of the expenses incurred in connection with the determination and apportionment of the Federal estate tax. If the fiduciary cannot recover the Federal estate tax apportioned against a party benefited, the unrecovered amount shall be charged in such manner as the court may determine.
(Dec. 16, 1992, P.L.1163, No.152, eff. imd.; Oct. 27, 2010, P.L.837, No.85, eff. 60 days)
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Extra - Chapter Notes

Enactment.
Chapter 39 was added July 23, 2020, P.L.684, No.72, effective in 180 days.
Cross References.
Chapter 39 is referred to in section 711 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Section 3903 - Applicability

§ 3903. Applicability.
(a) Time.--
This chapter applies to:
(1) a fiduciary acting under a will or power of attorney executed before, on or after the effective date of this section;
(2) a personal representative acting for a decedent who died before, on or after the effective date of this section;
(3) a proceeding for the appointment of a guardian of the estate commenced before, on or after the effective date of this section; and
(4) a trustee acting under a trust created before, on or after the effective date of this section.
(b) Residence of user.--
This chapter applies to a custodian if the user resides in this Commonwealth or resided in this Commonwealth at the time of the user's death.
(c) Employers.--
This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Section 3904 - User direction for disclosure of digital assets

§ 3904. User direction for disclosure of digital assets.
(a) Use of online tool.--
(1) A user may use an online tool to direct the custodian to disclose or not disclose some or all of the user's digital assets, including the content of electronic communications.
(2) If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool overrides a contrary direction by the user in a will, trust, power of attorney or other record.
(b) Nonuse of online tool.--
If a user has not used an online tool to give direction under subsection (a) or if the custodian has not provided an online tool, the user may, in a will, trust, power of attorney or other record, allow or prohibit disclosure to a fiduciary of some or all of the user's digital assets, including the content of electronic communications sent or received by the user.
(c) User's direction.--
A user's direction under subsection (a) or (b) overrides a contrary provision in a terms-of-service agreement which does not require the user to act affirmatively and distinctly from the user's assent to the terms of service.
Cross References.
Section 3904 is referred to in sections 3905, 3915 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Section 3905 - Terms-of-service agreement

§ 3905. Terms-of-service agreement.
(a) Alteration of rights under this chapter.--
This chapter does not change nor impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.
(b) Additional rights under this chapter.--
This chapter does not give a fiduciary or designated recipient any new or expanded rights other than those held by the user for whom or for whose estate the fiduciary acts or represents.
(c) Absence of direction.--
A fiduciary's access to digital assets may be modified or eliminated by a user, Federal law or a terms-of-service agreement if the user has not provided direction under section 3904 (relating to user direction for disclosure of digital assets).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Section 3906 - Procedure for disclosing digital assets

§ 3906. Procedure for disclosing digital assets.
(a) Authority of custodian.--
When disclosing digital assets of a user under this chapter, the custodian has the sole discretion to:
(1) grant a fiduciary or designated recipient full access to the user's account;
(2) grant a fiduciary or designated recipient partial access to the user's account sufficient to perform the tasks with which the fiduciary or designated recipient is charged; or
(3) provide a fiduciary or designated recipient a copy in a record of any digital asset which, on the date the custodian received the request for disclosure, the user could have accessed if the user were alive and had full capacity and access to the account.
(b) Charge.--
A custodian may assess a reasonable administrative charge for the cost of disclosing digital assets under this chapter.
(c) Deleted digital assets.--
A custodian need not disclose under this chapter a digital asset deleted by a user.
(d) Segregation.--
If a user directs or a fiduciary requests a custodian to disclose under this chapter some but not all of the user's digital assets, the custodian need not disclose the digital assets if segregation of the digital assets would impose an undue burden on the custodian. If the custodian believes the direction or request imposes an undue burden, the custodian or fiduciary may seek an order from the court to do any of the following:
(1) Disclose a subset limited by date of the user's digital assets.
(2) Disclose all of the user's digital assets to the fiduciary or designated recipient.
(3) Disclose none of the user's digital assets.
(4) Disclose all of the user's digital assets to the court for review in camera.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Section 3907 - Disclosure of content of electronic communications of deceased user

§ 3907. Disclosure of content of electronic communications of deceased user.
If a deceased user consented to or a court directs disclosure of the content of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the personal representative gives the custodian:
(1) a written request for disclosure in physical or electronic form;
(2) a certified copy of the death certificate of the user;
(3) a certified copy of the letters;
(4) unless the user provided direction using an online tool, a copy of the user's will, trust, power of attorney or other record evidencing the user's consent to disclosure of the content of electronic communications; and
(5) if requested by the custodian:
(i) any number, username, address or other unique subscriber or account identifier, assigned by the custodian to identify the user's account;
(ii) evidence linking the account to the user; or
(iii) a finding by the court that:
(A) the user had a specific account with the custodian, identifiable by the information specified in subparagraph (i);
(B) disclosure of the content of electronic communications of the user would not violate 18 U.S.C. Ch. 121 (relating to stored wire and electronic communications and transactional records access), section 222 of the Communications Act of 1934 (48 Stat. 1064, 47 U.S.C. § 222) or other applicable law;
(C) unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or
(D) disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate.
Cross References.
Section 3907 is referred to in section 3916 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Section 3908 - Disclosure of other digital assets of deceased user

§ 3908. Disclosure of other digital assets of deceased user.
(a) Obligations of representative.--
Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalog of electronic communications sent or received by the user and any digital assets other than the content of electronic communications of the user, if the personal representative gives the custodian:
(1) a written request for disclosure in physical or electronic form;
(2) a certified copy of the death certificate of the user;
(3) a certified copy of the letters; and
(4) if requested by the custodian:
(i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(ii) evidence linking the account to the user;
(iii) an affidavit by the personal representative stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or
(iv) a finding of the court that:
(A) the user had a specific account with the custodian identifiable by the information specified in subparagraph (i); or
(B) disclosure of the user's digital assets is reasonably necessary for administration of the estate.
(b) Finding of the court.--
For the purposes of disclosure to the personal representative of the estate of a deceased user of a catalog of electronic communications, the issuance of letters testamentary or letters of administration to the personal representative by a register under section 901 (relating to register's jurisdiction) shall, unless otherwise provided by rules of court or a court order, have the same force and effect as a finding of the court under subsection (a)(4)(iv) and section 3916(e) (relating to custodian compliance and immunity), if the personal representative:
(1) files with the register an affidavit subject to penalties under 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities) setting forth the information required by subsection (a)(4)(i), (ii) and (iii) regarding records of electronic communications in the custody or control of the custodian; and
(2) upon request, provides to the custodian a copy of the affidavit bearing evidence of filing with the register.
(c) Form of affidavit.--
The affidavit required by subsection (a)(4)(iii) or (b)(1) may be provided by:
(1) an averment in the petition under section 3153 (relating to contents of petition) or the affidavit under section 3154 (relating to affidavit and oath); or
(2) a supplement to the petition under section 3153 or the affidavit under section 3154 which is filed with and sworn before the register.
Cross References.
Section 3908 is referred to in section 3916 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Section 3909 - Disclosure of content of electronic communications of principal

§ 3909. Disclosure of content of electronic communications of principal.
To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the court, a custodian shall disclose to the agent the content of an electronic communication if the agent gives the custodian:
(1) a written request for disclosure in physical or electronic form;
(2) an original or a copy of the power of attorney expressly granting the agent authority over the content of electronic communications of the principal;
(3) a certification by the agent, under penalty of perjury, that the power of attorney is in effect; and
(4) if requested by the custodian:
(i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or
(ii) evidence linking the account to the principal.
Cross References.
Section 3909 is referred to in section 3916 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES › Chapter 39 - Uniform Fiduciary Access to Digital Assets › Section 3910 - Disclosure of other digital assets of principal

§ 3910. Disclosure of other digital assets of principal.
Unless otherwise ordered by the court, directed by the principal or provided by a power of attorney, a custodian shall disclose to an agent with specific authority over digital assets or general authority to act on behalf of a principal a catalog of electronic communications sent or received by the principal and any digital assets other than the content of electronic communications of the principal if the agent gives the custodian:
(1) a written request for disclosure in physical or electronic form;
(2) an original or a copy of the power of attorney that gives the agent specific authority over digital assets or general authority to act on behalf of the principal;
(3) a certification by the agent, under penalty of perjury, that the power of attorney is in effect under section 5606 (relating to proof of continuance of powers of attorney by affidavit); and
(4) if requested by the custodian:
(i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or
(ii) evidence linking the account to the principal.
Cross References.
Section 3910 is referred to in section 3916 of this title.