The Pennsylvania Estate and Trust Cybrary

Professional Qualifications
Professional Mission, Services, and Fees
Personal Writings and Interests
Questions?

Last article addition or update was on 5/19/2008 (What's New?)

Commentaries on Death, Taxes, and Law

General Articles and Resources

• Frequently Asked Questions
• General Estate Planning Information
  • Why Have a Will?
  • A Simple Pennsylvania Will
  • Myths about "Living Trusts"
  • What Are the Differences Between Living Trusts and Wills?
  • Gifts for Minors
    (Trusts for minors, Uniform Transfers to Minors Act, and educational funding)
  • Marital Agreements
• Pennsylvania Estate Planning and Probate
  • How to Probate a Will in Pennsylvania
  • Registers of Wills in Pennsylvania
  • Pennsylvania Estate Administration Timetable
  • Estate Administration Fees
    (Executor commissions and legal fees)
  • Understanding Fiduciary Accounts
  • Pennsylvania Inheritance Tax Marital Exemption (Revised 8/12/95)
  • What is the Inheritance Tax Rate on the Inheritance Tax?
  • Pennsylvania Guardianship Procedures
  • Pennsylvania Rights to Refuse Medical Treatments
    • Pennsylvania Advance Directives for Health Care
    • Rights of Families of Comatose Patients (Fiori)
  • Pennsylvania Estate Tax: "Recoupled" (and Constitutional)
• Other Tax and Planning Information
  • Shareholder Agreements
  • Asset Protection Strategies
  • Is the Pennsylvania Personal Property Tax Constitutional?
  • Effect of Federal Small Business Job Protection Act on Pennsylvania Subchapter S Corporations
  • Common Level Ratio Factors for the Pennsylvania Realty Transfer Tax (current through June 2009).
• Glossary of Estate and Trust Terms

Professional Articles and Resources

• Pennsylvania Estate and Tax Resources
  • Pennsylvania Uniform Trust Act Wiki
  • Pennsylvania Inheritance and Estate Tax Act
  • Pennsylvania Orphans' Court Rules
    (Supreme Court and Selected Local Rules)
  • Briskman Estate - History and Current Developments (Information and documents relating to the will contest and litigation in the estate of Adelaide Briskman.)
• Federal Estate and Gift Tax Articles
  • "The 'Disclaimer' Trust: An Ideal Estate Plan for the Medium Size Estate," Probate and Property, Vol. 1, No. 5, p. 48 (September/October 1987)
  • "Timing of Transfers: The Fallacy of Future Value Analysis," Probate and Property, Vol 7., No. 1, p. 23 (January/February 1993)
  • "Drafting Crummey Powers," Probate and Property, Vol. 1, No. 6, p. 54 (November/December 1987)
• Federal Estate and Gift Tax Resources
  • Section 7520 Discount Rates
  • Applicable Federal Rates
  • Interest Rates for Underpayments and Overpayments of Federal Taxes
• Practice Management and Technology
  • Wills, Trusts, and Technology: An Estate Lawyer's Guide to Automation, Second Edition, published by the American Bar Association
    New: Corrections and Additions
  • How to Build and Manage an Estates Practice, Second Edition, published by the American Bar Association
  • Leimberg & LeClair, Inc.
    (Publisher of NumberCruncher and Leimberg's Estate Planning QuickView and other tools for estate planners)
  • "Why Lawyers Can't Manage," Law Practice Management, Vol. 19, No. 7, p. 26 (October 1993). <*
  • "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" columns from Probate & Property magazine.
  • 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)
  • The Internet for Pennsylvania Lawyers, presented at the Fourth Annual Solo and Small Firm Practice Conference of the Pennsylvania Bar Institute.
  • Proposed Amendments for Electronic Filing of Legal Papers in Pennsylvania
  • 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).
  • Comments on the "covered opinion" regulations in Circular 230 under the Paperwork Reduction Act (10/16/2006).
  • 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.
• Other Federal References and Resources
• Other Pennsylvania References and Resources
• Just for Fun
  • The Tax Protester FAQ (Read about the crazy arguments that lead people to believe that the federal income tax does not apply to wages, or to citizens of the United States.)
  • Tax Protester Dossiers (Read about the crazy people who make crazy arguments about federal taxes.)
  • My Favorite Legal and Lawyer Jokes

Copyright 1995-2008 Daniel B. Evans. All rights reserved. Not legal advice.