Monthly Archives: October 2016
Pennsylvania’s New Rules on “Unclaimed Property” and Retirement Accounts
As of September 10, 2016, Pennsylvania’s rules on when a retirement account is viewed as unclaimed property that “escheats” to the Commonwealth underwent significant change. Escheatment is the process by which “abandoned” property falls under the custody and control of the Commonwealth. Upon such transfer… Continue reading
Going Once, Going Twice – Sold!
As we reported in June, the Governor signed Act 39 into law which went into effect on August 8, 2016. Act 39 requires the Pennsylvania Liquor Control Board (PLCB) to auction expired restaurant licenses, including those that were not renewed, were revoked by an Administrative… Continue reading
Who Gets What in Intestacy?
We frequently advise clients about the importance of having a will to avoid the effects of the “intestacy” laws, which determine how a decedent’s estate is distributed when there is no will. But what exactly does the Pennsylvania intestacy law provide and is its application… Continue reading
Expungement and Access to Criminal Records
Expungement is the term used to mean removal of criminal records from governmental files. The most common use of expungement is in cases of DUI where a criminal arrest record may be removed following an ARD disposition which does not involve an actual conviction of… Continue reading
Tax Deduction for Legal Fees?
Can you deduct the legal fees you pay your attorney on your federal income tax return? The answer to that question depends on several factors, including who you are and the reason why legal fees were incurred. As a general rule, legal expenses incurred in… Continue reading
Yes Gilligan, You are Entitled to Accretion and Reliction
Do you own an island? If so, you should know that you own the additional portion of your island created by the gradual and imperceptible accumulation of land by natural causes (“accretion” or “alluvium”), as well as that portion of your island created by the… Continue reading
Latin Lovers – Don’t Come Empty Handed
Most people know what a subpoena is – Perry Mason used them all the time to require a hostile witness to appear in court. Sometimes, however, a witness will be served with a Subpoena “Duces Tecum”, which goes a bit further – requiring not only… Continue reading
Who Gets What in Intestacy?
We frequently advise clients about the importance of having a will to avoid the effects of the “intestacy” laws, which determine how a decedent’s estate is distributed when there is no will. But what exactly does the Pennsylvania intestacy law provide and is its application… Continue reading