Massachusetts ' first systematic modernization of guardianship law and procedure took effect on July 1, 2009. Article V of the new Massachusetts Uniform Probate Code (UPC) Acts 521, codified as G.L. c. 190B (ALM GL c 190B §§ 1-101 et seq... Read More
In a recent federal District Court case, the co-executors of a decedent's estate were held to be personally liable for the decedents unpaid income taxes under the federal priority statute because they distributed assets of the estate, the distribution... Read More
Pursuant to Article 6, §12 of the New York State Constitution the people granted jurisdiction to the Surrogate’s Court over all actions and proceedings relating to the affairs of the decedent, probate of Wills, administration of estates and... Read More
The recent Pennsylvania District Court case of U.S. v. David A. Tyler and Louis J. Ruch [ enhanced version available to lexis.com subscribers ] is designed reminds estate executors ( Florida Personal Representatives ) that if they fail to do their job... Read More
By David W. Tate Estate of Roger Kampen (California Court of Appeal, First Appellate District, Case Nos. A129849 and A130313, November 14, 2011, Pub. Order December 9, 2011) [ enhanced version available to lexis.com subscribers / unenhanced version... Read More
It has long been well settled law that commissions are not ordinarily payable until the Court issues a Decree settling the fiduciary’s account (see, SCPA 2307(1) , 2308(1) and 2309(1) ; Matter of Worthington 141 N.Y. 9 [1894] ; Matter of Moro, 10... Read More