Monday, July 29, 2019

"Elder Law in Pennsylvania" 5th Edition is Published

The Pennsylvania Bar Institute has announced the July 2019 publication of the 5th Edition of Elder Law in Pennsylvania. The book is widely recognized as the most comprehensive treatise on elder law in Pennsylvania. 

Elder Law focuses on the laws, regulations and legal planning that are of critical importance to the elderly and people with special needs. It encompasses a number of legal concerns that face not only older adults but younger ones as well. These subjects contain issues such as estate planning, estate administration and probate, wills, trusts, taxes, long-term care planning, protecting assets from creditors and care costs, guardianship, powers of attorney, health care decisions, and veteran’s benefits.   

Elder Law in Pennsylvania 5th Edition provides lawyers with the updated information, resources, and tools needed to effectively represent their older clients and those with special needs, as well as younger clients facing similar issues. The new edition contains updates on:

  • VA Aid & Attendance benefit rules
  • Medicare Advantage plan changes
  • Estate Recovery claims
  • Powers of Attorney
  • Medicaid planning techniques
  • Community Health Choices
  • new orphans’ court rules and forms
  • Medical Assistance applications
  • using annuities and notes
  • Social Security regulations
The 1st edition of Elder Law in Pennsylvania was written by Marshall, Parker and Weber founder, Jeff Marshall. It was published in 2005. In 2006, the book received the Award for Outstanding Achievement in Publications from The Association for Continuing Legal Education. Later editions have been updated by elder law experts from across Pennsylvania under the editorial guidance of Jeff Marshall (editions 2 and 3) and Marshall, Parker and Weber principal  Matthew Parker (editions 4 and 5).

The Pennsylvania Bar Institute is the educational arm of the Pennsylvania Bar Association, the statewide lawyer’s organization with approximately 27,000 members. Marshall, Parker & Weber concentrates on elder law, estate planning and administration and special needs planning. Established in 1980, the law firm has offices in Williamsport, Jersey Shore, Wilkes-Barre and Scranton.  More information about the firm can be found at or by contacting them at 1-800-401-4552.

Elder Law in Pennsylvania 5th Edition is available in hard copy and digital forms. For more information about purchasing the book, contact

Pennsylvania Bar Institute
5080 Ritter Road, Mechanicsburg, PA 17055
Phone: 800-932-4637 | Fax: 717-796-2348 | Email: |

Wednesday, July 24, 2019

PA Eliminates Inheritance tax on transfers from a Parent to Younger Children

Pennsylvania has now eliminated state inheritance tax on transfers from a parent to or for the use of a child age 21 or younger upon the death of the parent. This includes transfers from a natural parent, adoptive parent or stepparent.

Pennsylvania inheritance tax is imposed as a percentage of the value of most property transferred from a decedent at rates between 0% to 15%. The specific rate of tax depends on the relationship of the heir to the decedent. The inheritance tax rate on transfers from a parent to a child and other descendants is generally 4.5%.

The new law reduces the rate of tax on parent to child transfers to 0% if the child is age 21 or younger. This new 0% tax rate is established in Section 21 of Act 13 of 2019. Here is a link to Act 13 (House Bill 262).  The specific language of the new section reads as follows:

(1.4)  Inheritance tax upon the transfer of property to or for the use of a child twenty-one years of age or younger from a     natural parent, an adoptive parent or a stepparent of the child    shall be at the rate of zero per cent.

This change in the law mirrors a change that was enacted several years ago which set a tax rate of 0% on property transferred from a child aged 21 or younger to a natural parent, adoptive parent or step-parent. Transfers to a surviving spouse are also taxed at 0%.
Transfers to siblings bear a 12% tax rate; transfers to other heirs are taxed at 15% - except charitable organizations, exempt institutions and government entities which are exempt from tax.

The new 0% rate created by Act 13 applies to property transferred by a natural parent, an adoptive parent, or a stepparent who dies after December 31, 2019. (See Section 32 of the Act).  

The legislation was introduced by Representative Carl Walker Metzgar who has stated that it is a step toward his goal of totally eliminating the Pennsylvania inheritance tax. According to the Center on Budget and Policy Priorities only 17 states and the District of Columbia tax inherited wealth.