First and foremost, the Fiduciaries of all of your Estate Planning documents (i.e., your Agent under your Power of Attorney, your Surrogate under your Living Will, your Trustee under your Trust, and your Executor under your Will) should possess the primary traits of being able and willing.   Without these two critically vital qualities, you risk the effectiveness of that particular Estate Planning document at the worst time - the time it is... Read More

No. 

Common law marriage in Pennsylvania was recognized by the Pennsylvania Supreme Court one hundred and thirty years ago. Common law marriage in Pennsylvania was questioned by the Pennsylvania Supreme Court five years ago. Common law marriage in Pennsylvania was abolished by the Pennsylvania Commonwealth Court one month ago?

Note:  This paper was presented was October 20, 2003.  Since that time, the Pennsylvania Legislature, did in fact, render... Read More

There are - very simply - two (2) primary "death" taxes that may apply at a decedent's death in Pennsylvania - the Federal Estate Tax and the Pennsylvania Inheritance Tax.

Federal Estate Tax (our federal "death" tax) taxes bequests beginning at a 45.00% rate. The Federal Estate Tax has a threshold, and does not begin to tax estates unless they are currently over $2,000,000.00 (in 2006, 2007, and 2008).  In 2009,... Read More

Yes.  The Pennsylvania statute, 20 Pa.C.S.A. § 3101, Payments to Family and Funeral Directors (Section 3101), contains a few alternatives for use in the settlement of small estates.  Simply stated, it allows for the payment of a decedent's assets in certain situations with no court documents or no court supervision.  However, despite Section 3101's simplicity, a stand-off can, and often does, exist between the statute's theoretical ease and the world's practical... Read More

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Probate is the procedure for beginning an Estate Administration.  The Probate process itself is a relatively simple procedure, but it is merely the beginning of the Estate Administration process, which involves settling a decedent's affairs, and can involve many, many other steps, depending on the Probate Estate.  If a Will exists, it is formally accepted for Probate and Letters Testamentary are issued to the Executor named in the Will.  If no Will exists, or no... Read More