Estate and Elder Law

Recent Posts

Benson on Guardianship Reform under Article V of the Massachusetts Uniform Probate Code
Posted on 25 Sep 2009 by Rebecca J. Benson

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

Executors Held Personally Liable for Unpaid Taxes
Posted on 3 Apr 2012 by Gregory Herman-Giddens

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

Surrogate’s Court Jurisdiction
Posted on 1 Jul 2009 by Hon. C. Raymond Radigan

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

Benson on Guardianship Reform under Article V of the Massachusetts Uniform Probate Code
Posted on 25 Sep 2009 by Rebecca J. Benson

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

Personal Representative Liable for Unpaid Federal Income Taxes
Posted on 4 May 2012 by Marc J. Soss

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

New California Case – Damages Recoverable Against an Estate Executor for Failure to Timely Distribute Assets Following an Order of Distribution
Posted on 14 Dec 2011 by Dave Tate

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

Advance Payment of Executor’s Commissions without Court Order
Posted on 30 Jun 2009 by Peter K. Kelly

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