What's New?
In the Pennsylvania Estate and Trust Cybrary

New and updated items 5/19/2008

• Probate, Estates and Fiduciaries Code, Title 20 of the Pa. Consolidated Statutes (New PDF; Includes legislative amendments through the Act of November 29, 2006, No. 169, P.L. 1484.)
• Tax Protester FAQ (Updated)

Updated items 4/6/2008

• Marital Agreements (Revised)
• Tax Protester FAQ (Updated)

New and updated items 2/21/2008

• Pennsylvania Bar Association recommendation on proposed amendments to the Uniform Trust Act and and other amendments to the Probate, Estates and Fiduciaries Code, S.B. 1203. (New)
• Registers of Wills in Pennsylvania (Updated)

Updated item 9/6/2007

• Marital Agreements (Revised)

New and updated items 8/21/2007

• Myths about "Living Trusts" (Revised)
• What Are the Differences Between Living Trusts and Wills? (New)

Updated items 7/19/2007

• Other Pennsylvania References and Resources (Updated to include links to the Pennsylvania Consolidated Statutes)
• Tax Protester FAQ (Updated)
• Obsolete or inappropriate links were also deleted from the home page, Other Pennsylvania References and Resources, and Other Federal References and Resources.

Updated item 7/4/2007

• Tax Protester FAQ (Updated)

Updated item 6/15/2007

• Common Level Ratio Factors for the Pennsylvania Realty Transfer Tax (Updated).
• Tax Protester FAQ (Updated)

Updated item 3/28/2007

• Tax Protester FAQ (Updated)

Item added 11/20/2006

• Forms for use in the Orphans' Court and in the Register of Wills

Item added 11/13/2006

• Pennsylvania Uniform Trust Code Wiki

Item added 10/16/2006

• Comments on the "covered opinion" regulations in Circular 230 under the Paperwork Reduction Act (10/16/2006).

Item added 9/9/2006

• Common Level Ratio Factors for the Pennsylvania Realty Transfer Tax.

Item added 8/8/2006

• Pennsylvania Bar Association recommendation on proposed amendments to Pa. Rule of Professional Conduct 1.15 and Pa. Rule of Disc. Enforce. 221 (8/2/2006).

Items added or updated 6/18/2006

• Frequently Asked Question: "How long can a man and woman live together before it is considered to be a 'common law marriage' in Pennsylvania?"
• Professional Qualifications (Updated)

Item added 2/21/2005

• Contact Information, E-Mail, and Questions

Item updated 2/17/2005

• Estate Administration Fees
  (Executor commissions and legal fees)

Item added 1/27/2005

• What is the Inheritance Tax Rate on the Inheritance Tax? (New)

Items added 11/20/2004

• Frequently Asked Questions: "If I'm the beneficiary of an estate, how do I figure out how much inheritance tax I will have to pay?"
• Frequently Asked Questions: "Do I have to pay Pennsylvania inheritance tax on what I receive from an estate outside Pennsylvania?"
• Frequently Asked Questions: "If my father (or mother) was the beneficiary under a will, but died before the person who wrote the will, do I have any interest under the will?"

Updated items 5/7/2004

• Wills, Trusts, and Techonlogy: An Estate Lawyer's Guide to Automation, Second Edition (Updated information on second edition of book)
• Corrections and Additions to Wills, Trusts, and Techonlogy (2d Ed.) (Updated)

Updated item 3/2/2004

• Registers of Wills (Expanded to include web pages of Registers)

New and updated items 1/18/2004

• Pennsylvania Interest on Underpayments of Tax (New)
• Pennsylvania Estate Tax: "Recoupled" (and Constitutional) (Updated)
• Tax Protester FAQ (Updated)

New item 10/22/2003

• Pennsylvania Estate Tax: "Decoupled" (and Unconstitutional)

Updated item 9/18/2003

• Briskman Estate - History and Current Developments (Updated to add the order dismissing the petition for Supreme Court review.)

New item 9/17/2003

• "Why Lawyers Can't Manage," Law Practice Management, Vol. 19, No. 7, p. 26 (October 1993).

Updated item 6/10/2003

• Gifts for Minors

New item 5/15/2003

• Commentaries on Death, Taxes, and Law (A new "weblog" or "blog")

Item updated 4/18/2003

• Myths about Living Trusts (Updated, including new reference to booklet "The Truth about Probate & Living Trusts in Pennsylvania" published by the Allegheny County Bar Association)
• Tax Protester FAQ (Updated)

Item updated 12/31/2002

• Briskman Estate - History and Current Developments (Updated to add petition for Supreme Court review and brief in opposition to appeal.)

Item updated 12/12/2002

• Professional Qualifications (Updated)
• Tax Protester FAQ (Updated)

Item updated 12/3/2002

• Briskman Estate - History and Current Developments (Updated to reflect status of case after denial of reargument.)

Item updated 10/27/2002

• Tax Protester FAQ
  (Update includes revised section on "privileges" and "regulated activities;" a new section on "zero returns"; and a new section on "tax statements.")

Item added 9/23/2002

• Briskman Estate - History and Current Developments (Information and documents relating to the will contest and litigation in the estate of Adelaide Briskman.) (New)

Item updated 6/25/2002

• Tax Protester FAQ (Updated)

Item updated 4/18/2002

• Professional Qualifications (Updated)

Items updated 1/21/2002

• How to Probate a Will in Pennsylvania
• Technology-Probate Columns (Probate & Property

Items updated 10/22/2001

• How to Probate a Will in Pennsylvania
• Professional Services and Fees

Items added 9/23/2001

• Frequently Asked Questions: "How is an estate distributed if there is no will?"
• Frequently Asked Questions: "Who administers an estate when there is no will (or the executor named in the will is unable or unwilling to serve)?"

Item added 9/21/2001

• Frequently Asked Questions: "Does Pennsylvania have any special, simplified probate procedures for small estates?"

Items added or updated 7/25/2001

• Frequently Asked Questions: "How can I appoint guardians for my children? How can I make sure that my ex-husband or ex-wife does not get custody of my children?" (Updated)
• Glossary of Estate and Trust Terms

Item added 7/20/2001

• Frequently Asked Questions

Item updated 5/25/2001

• Corrections and Additions to Wills, Trusts, and Technology
  (Updated to include a estate planning calculation program, CASE from Wealth Design Center, and to update information about the Zane Product Group.)

Item updated 5/2/2001

• Corrections and Additions to Wills, Trusts, and Technology
  (Updated to include two new document drafting programs, ThinkDOCS and GhostFill, and 706/709 software from DataTech Software.)

Items added or updated 4/10/2001

• Tax Protester FAQ (Updated)
• Kaetz v. Commissioner Appellant Brief (3rd Cir.) (New)
• IRS Fact Sheet FS-2001-06 on Frivolous Tax Arguments (New)

Item updated 3/20/2001

• Gifts for Minors (Updated)
  (Taxation of education IRA corrected.)

Item updated 11/26/2000

• The Tax Protester FAQ (Updated)

Items added 11/17/2000

• How to Probate a Will in Pennsylvania
• Registers of Wills in Pennsylvania
• Petition for Grant of Letters (Form RW-1)
• Oath of Subscribing Witness (Form RW-2)
• Renunciation (Form RW-4)

Items updated 11/9/2000

• Pennsylvania Inheritance and Estate Tax Act (Updated)
  (Sections 2102 and 2116 have been updated to reflect changes in the inheritance tax rates made by the Act of May 24, 2000, No. 23.)

Items added or updated 11/6/2000

• Gifts for Minors (New)
  (Trusts for minors, Uniform Transfers to Minors Act, and educational funding)
• Evans, Daniel B., "Technology - Probate" columns from Probate & Property magazine. (Updated)
  • An Internet Resources Update (March/April 2000) (New)
  • Computerized Document Drafting (July/August 2000) (New)

Item added 10/16/2000

• Private Letter Rulings and Determinations [Internal Revenue Service]

Item updated 7/19/2000

• Wills, Trusts, and Technology - Corrections and Additions (Updated: New information on FASTER system.)

Items added to Professional Qualifications on 5/18/2000

• New book: How to Build and Manage an Estates Practice
• New article: "Helping Clients Heal: Lessons Lawyers Can Teach Clients About Spiritual Growth"

Items updated 2/27/2000

• Why Have a Will? (Updated)
• Simple Will Example (Updated)

Items added or updated 2/23/2000

• Evans, Daniel B., "Technology - Probate" columns from Probate & Property magazine. (Updated)
  • New Versions of Old Friends II (November/December 1999) (New)

Items added or updated 11/27/1999

• Sch. Co. O.C. Rule 2.4B. Submission for Audit. (Amended by 29 Pa.B. 5920)
• Sch. Co. O.C. Rule 6.4A. Accounts. Time for Filing. Confirmation (Amended by 29 Pa.B. 5920)

Items added or updated 10/27/1999

• Evans, Daniel B., "Technology - Probate" columns from Probate & Property magazine.
  • Internet Update (November/December 1995)
  • A Smorgasbord (July/August 1996)
  • Billing for Technology (November/December 1996)
  • RIA Estate Planning System (March/April 1997)
  • Estate and Trust Case Management (July/August 1997)
  • Windows Software for Estates and Trusts (November/December 1997)
  • Windows Software for Estates and Trusts (March/April 1998)
  • Windows Software for Estate Drafting (July/August 1998)
  • Getting Found on the Internet (November/December 1998)
  • More New Document Drafting Systems (March/April 1999)
  • New Versions of Old Friends (July/August 1999)

Items updated 9/13/1999

• Wills, Trusts, and Technology - Corrections and Additions (Updated)

Item added or updated 8/17/99

• How to Build and Manage an Estates Practice (New)
• Wills, Trusts, and Technology - Corrections and Additions (Updated)

Items added or updated 3/27/99

• Pa.O.C. Rule 15.7. Impounding; docket entries; reports; privacy. (Amended by 29 Pa.B. 1494)
• Pa. O.C. Rule 14 Guardianship of Incapacitated Persons (Amended)
• Proposed Amendments for Electronic Filing of Legal Papers in Pennsylvania (New)

Items added or updated 2/21/99

• Pa. O.C. Rule 5.6 Notice to Beneficiaries and Intestate Heirs (Amended)
• Pa. O.C. Rule 5.7 Form of Notice and Certification of Notice to Beneficiaries and Intestate Heirs (New)
• The Tax Protester FAQ (Updated)

Items added or updated 2/14/99

• Estate Administration Fees (New)
  (Executor commissions and legal fees)
• Professional Qualifications (Updated)
• Wills, Trusts, and Technology - Corrections and Additions (Updated)

Item added 12/26/98

• Interest Rates for Underpayments of Federal Taxes (New)

Items added or updated 11/28/98

• Wills, Trusts, and Technology - Corrections and Additions (Updated)
• The Tax Protester FAQ (New)
• My Favorite Legal and Lawyer Jokes (New)

Links added 11/28/98

• Administrative Office of the Pennsylvania Courts
  (Recent Supreme, Superior, and Commonwealth Court decisions, in word processing formats, and listed by date of decision.)
• Pennsylvania Court Decisions (HTML format and searchable)
  [Law Offices of D. Pamela Gaines]
• Pennsyvania Probate, Estates and Fiduciaries Code
  (Title 20 of Pennsylvania Consolidated Statutes)
• Pennsylvania Inheritance Tax Returns and Instructions
• Federal Forms and Instructions, including federal estate tax (Form 706), federal gift tax (Form 709), and fiduciary income tax (Form 1041) returns.
• Carbon County Bar Association
• Erie County Bar Association
• Franklin County Bar Association
• Carbon County Courts
• Northampton County Court of Common Pleas
• Carbon County Civil Rules of Court
• Internal Revenue Code (26 U.S.C.)
• Wills on the Web (Wills of Celebrities and Ordinary People, 1493-1998) [Mark C. Welch]

Items added or updated 10/10/98

• Interim Report, Walter H. Annenberg v. Com. of Pennsylvania, Montg. Co. C.P. No. 98-08615 (10/7/98). (New)
• Is the Pennsylvania Personal Property Tax Constitutional? (Updated)

Items added or updated 4/8/98

• Annenberg v. Commonwealth, et al., Slip Opinion J-109-1997 (Pa. Supreme Court, 4/7/98). (New)
• Is the Pennsylvania Personal Property Tax Constitutional? (Updated)

Items added or updated 10/27/97

• Section 7520 Discount Rates (New)
• Applicable Federal Rates (New)
• Wills, Trusts, and Technology - Corrections and Additions (Updated)

Items added or updated 7/13/97

• "Timing of Transfers: The Fallacy of Future Value Analysis," Probate and Property, Vol 7., No. 1, p. 23 (January/February 1993) (Added)
• "Drafting Crummey Powers," Probate and Property, Vol. 1, No. 6, p. 54 (November/December 1987) (Added)
• The Internet for Pennsylvania Lawyers, presented at the Fourth Annual Solo and Small Firm Practice Conference of the Pennsylvania Bar Institute. (New)
• Effect of Federal Small Business Job Protection Act on Pennsylvania Subchapter S Corporations (Updated)
• Professional Qualifications (Updated)

Item updated 4/15/97

• Wills, Trusts, and Technology - Corrections and Additions

Item added 2/15/97

• Effect of Federal Small Business Job Protection Act on Pennsylvania Subchapter S Corporations

Items added 12/11/96

• "The 'Disclaimer' Trust: An Ideal Estate Plan for the Medium Size Estate," Probate and Property, Vol. 1, No. 5, p. 48 (September/October 1987)
• "Guidelines for Automating Estate Planning Documents," Counselor's Computer & Management Report,  Vol. 3, No. 4, p. 4 (Spring 1993), and Vol. 4, No. 1, p. 4 (Summer 1993)
• "Alternate Billing Strategies in Estate Administrations," by Daniel B. Evans, Counselor's Computer & Management Report,  Vol. 4, No. 1, p. 6 (Summer 1993)
• Evans, Daniel B., "Technology - Probate: A Smorgasbord", Probate & Property, Vol. 10, No. 4, p. 30 (July/August 1996).

Items added or updated 11/29/96

• "Technology - Probate: An Internet Update", Probate & Property, Vol. 9, No. 6 (November/December 1995)
• The Internet for Estates Lawyers, from "Planning for the Future; Simple-To-Use Software for the Technologically-Challenged Estates Lawyer," Annual Meeting of the Philadelphia Bar Association (12/3/96)
• Professional Qualifications (Updated)

Items added or updated 11/24/96

• Wills, Trusts, and Technology - Corrections and Additions
• Professional Mission, Services, and Fees (Updated)
• Professional Qualifications (Updated)
• Mercer County Orphans' Court Rules
• Mercer County Local Rules
• Erie County Local Rules
• Pennsylvania Bar Association
• Allegheny County Bar Association
• Delaware County Bar Association
• Lancaster Bar Association
• Mercer County Bar Association
• Montgomery Bar Association
• Philadelphia Bar Association
• Westmoreland Bar Association
• Chester County Judiciary
• Clinton County Courts
• Pennsylvania Bar Institute

Item added 8/25/96

• Wills, Trusts, and Technology (Book)

Item added 5/28/96

• York County Orphans' Court Rules

Items added 4/26/96

• Rights of Families of Comatose Patients (Fiori)
• In Re Fiori, ___ Pa. ___ (1996)

Items added 4/20/96

• A Simple Pennsylvania Will
• American College of Trusts and Estate Counsel
• Pennsylvania Local Government Laws

Item added 4/10/96

• Is the Pennsylvania Personal Property Tax Constitutional?

Items added or revised 3/18/96

• Schuylkill County Orphans' Court Rules
• Professional Qualifications
• ABA Law Practice Management Section Estate Planning and Administration Interest Group
• Pennsylvania Dept. of Revenue
• Pennsylvania Protection from Abuse Act
• Pennsylvania Unfair Trade Protection and Consumer Protection Law

Items added 10/29/95

• Pennsylvania Inheritance and Estate Tax Act
• Other Pennsylvania References and Resources
• Tax Amnesty Program: Pa. Dept. of Revenue
• Commonwealth of Pennsylvania Home Page
• Pennsylvania Constitution
• ErieNet Legal Resources Gateway
• Philadelphia Legal Electronic EMail Directory
• Environmental Liability of Fiduciaries: Act 3 of 1995
• Other States: Nevada - Layne Rushforth
• Other States: California - Mark Welch
• Other States: Colorado - Joseph G. Hodges Jr.
• Other States: Nevada - Layne Rushforth
• Other States: New York - Teahan & Constantino
• Other States: Virginia - Evan H. Farr, P.C.
• Applicable Federal Discount Rates: PG Calc

Items added or revised 9/26/95

• Philadelphia Orphans' Court Rules (Revised)
• Other States: Wisconsin - Reinhart, Boerner, Van Deur, Norris & Rieselbach, S.C.

Items added 9/4/95

• U.S. Supreme Court Decisions
• Circuit Court of Appeals Decisions
• State Probate Statutes (Cornell Legal Information Institute)
• Uniform Probate Code
• Colorado Probate Court Rules
• Texas Probate Legislation
• Massachusetts - Hale & Dorr
• Texas - Ikard & Golden, P.C.

Items added or revised 8/21/95

• Pennsylvania Orphans' Court Rules
• Philadelphia Orphans' Court Rules

Items added or revised 8/12/95

• Pennsylvania Inheritance Tax Marital Exemption
• Internal Revenue Service
• Trusts and Estates Section of the Internet Law Library of the U.S. House of Representatives
  (Includes Probate Codes of California and Indiana)
• ABA Real Property, Probate and Trust Law Section
• Villanova Law School Tax Library Gopher
  (Includes law research of students and faculty)

Items added 7/24/95

• Why Have a Will?
• Subtitle B of the Internal Revenue Code
  (Estate and Gift Taxes)