# DePaulis Law > Your Reliable, Responsive, Affordable Legal AdvocateYour Reliable, Responsive, Affordable Legal AdvocateSchedule a Free ConsultationEstate PlanningEstate planning is the process of creating legal documents that govern the management and distribution of --- ## Pages - [Resources](https://depaulislaw.com/resources/) - [Blog](https://depaulislaw.com/blog/) - [DePaulis Law – Estate Planning and Management](https://depaulislaw.com/) - [Practice Areas](https://depaulislaw.com/practice-areas/) - [About](https://depaulislaw.com/about/) - [Contact](https://depaulislaw.com/contact/) --- ## Posts - [Should I Deed My Pennsylvania Property to My Child While I Am Still Living?](https://depaulislaw.com/should-i-deed-my-pennsylvania-property-to-my-child-while-i-am-still-living/) - [Stay Compliant: Your Annual Report Filing Reminder](https://depaulislaw.com/stay-compliant-your-annual-report-filing-reminder/) - [Pennsylvania Guardianship Basics](https://depaulislaw.com/pennsylvania-guardianship-basics/) - [Three Ways Your Assets Transfer Upon Your Death](https://depaulislaw.com/three-ways-your-assets-transfer-upon-your-death/) - [Pennsylvania Death Taxes Won’t Die](https://depaulislaw.com/pennsylvania-death-taxes-wont-die/) - [Are Electronically-Signed Wills Valid in Pennsylvania?](https://depaulislaw.com/are-electronically-signed-wills-valid-in-pennsylvania/) --- # # Detailed Content ## Pages - Published: 2025-08-02 - Modified: 2025-11-09 - URL: https://depaulislaw.com/resources/ ResourcesBusiness PA Department of State Business Filing Services Estate Administration Allegheny County DCR – Electronic Filing and Retrieval System Allegheny County DCR Filing Fees PA Orphans’ Court Forms PA Statutes – Title 20 Decedents, Estates and Fiduciaries Westmoreland County Orphans’ Court Record Search Westmoreland County Register of Wills Fee Schedule Guardianships Guardianship Tracking System (GTS) Pennsylvania Guardianship Handbook Guardianship Forms Pro Bono Legal Help Neighborhood Legal Services Riverside Center for Innovation Real Estate Common Level Ratios – July 1, 2025 to June 30, 2026 Allegheny County Deeds Search – click on “Free Search” Allegheny County Real Estate Portal Allegheny County Real Estate Recording Fees Allegheny County Real Estate Fraud Alerts Washington County Real Estate Portal Washington County Deeds Search - LANDEX Washington County Real Estate Recording Fees Washington County Real Estate Fraud Alerts Westmoreland County Deeds Search Westmoreland County Real Estate Portal Westmoreland County Real Estate Recording Fees Westmoreland County Real Estate Fraud Alerts --- - Published: 2025-03-12 - Modified: 2025-11-09 - URL: https://depaulislaw.com/blog/ The Blog Navigating the complexities of estate law and business law can feel overwhelming, but understanding your rights and options is crucial. In this blog, we break down concepts and provide insights for everything from wills to probate, even business law. FB #229551 words0. 3 min readBy Matthew VanMeterPublished On: October 19, 2025Hi Matt, this is a test blog post to see... Read More FB #229351 words0. 3 min readBy Matthew VanMeterPublished On: October 19, 2025Hi Matt, this is a test blog post to see... Read More Test Blog Post for Matt to Checkout Layout51 words0. 3 min readBy Amanda DePaulisPublished On: October 19, 2025Hi Matt, this is a test blog post to see... Read More Should I Deed My Pennsylvania Property to My Child While I Am Still Living? 1166 words5. 8 min readBy Amanda DePaulisPublished On: October 4, 2025Inheritance tax must be paid on real property located in... Read More Stay Compliant: Your Annual Report Filing Reminder383 words1. 9 min readBy Amanda DePaulisPublished On: August 1, 2025 If you own a business in Pennsylvania, you may... Read More Pennsylvania Guardianship Basics989 words4. 9 min readBy Amanda DePaulisPublished On: July 4, 2025 Pennsylvania guardianships are governed by 20 Pa. C. S. §... Read More Three Ways Your Assets Transfer Upon Your Death521 words2. 6 min readBy Amanda DePaulisPublished On: June 21, 2025 Having a robust estate plan ensures that your preferences... Read More Pennsylvania Death Taxes Won’t Die610 words3. 1 min readBy Amanda DePaulisPublished On: May 3, 2025 "Nothing... --- - Published: 2021-10-12 - Modified: 2025-11-09 - URL: https://depaulislaw.com/ Your Reliable, Responsive, Affordable Legal AdvocateYour Reliable, Responsive, Affordable Legal AdvocateSchedule a Free ConsultationEstate PlanningEstate planning is the process of creating legal documents that govern the management and distribution of your assets during your life and upon your death. These documents can include wills, powers of attorney, and trusts. Estate AdministrationProbate is a court-managed legal process that involves recognizing a will, or if there is no will, ensuring that assets are distributed according to intestacy laws. During probate, the court will appoint someone to administer the estate. GuardianshipA guardianship is a legal process by which a court appoints someone to be a guardian, i. e. , to make financial or medical decisions, for an incapacitated adult. If you are seeking guardianship of your loved one, I can help you navigate this process. Business LawI can assist you with the formation of your Pennsylvania business. I will advise you of the pros and cons of the various types of business structures so that you can choose the one that is best suited to your needs. Get in touch today Request an AppointmentFirst Name: *Last Name: *Street Address *City, State, Zip *Phone: *Your Email: *Person for Whom you are Contacting UsMyselfOtherReason for Inquiry *How did you hear about our law firm? *Thank you for your message. It has been sent. ×There was an error trying to send your message. Please try again later. ×SubmitAmanda L. DePaulis, Esq. --- - Published: 2021-01-22 - Modified: 2025-11-09 - URL: https://depaulislaw.com/practice-areas/ Practice AreasEstate PlanningEstate planning is the process of creating legal documents that govern the management and distribution of your assets during your life and upon your death. These documents can include wills, powers of attorney, and trusts. Allowing me to develop an estate plan tailored to you ensures that your preferences are honored and that your affairs are managed by someone you trust. Probate and Estate AdministrationProbate is a court-managed legal process that involves recognizing a will, or if there is no will, ensuring that assets are distributed according to intestacy laws. During probate, the court will appoint someone to administer the estate. Not all types of assets go through probate, and it is not always necessary to open an estate. If your loved one has died, I can help you determine whether to open an estate and ease your burden by handling administration of the estate. GuardianshipsA guardianship is a legal process by which a court appoints someone to be a guardian, i. e. , to make financial or medical decisions, for an incapacitated adult. The process involves a person seeking guardianship to petition the court and a hearing where the presiding judge determines whether a guardianship is warranted, what kind of guardianship is needed, and who should serve as guardian. If you are seeking guardianship of your loved one, I can help you navigate this process. Business LawI can assist you with the formation of your Pennsylvania business. I will advise you of the pros and cons of... --- - Published: 2021-01-22 - Modified: 2025-11-09 - URL: https://depaulislaw.com/about/ Amanda L. DePaulis, Esq. Before becoming an attorney, I had a career as an engineer. I earned a Bachelor’s Degree in Electrical Engineering from Massachusetts Institute of Technology in 2003 and a Master’s Degree in Electrical Engineering from the University of Southern California in 2007. I enjoyed a fourteen-year career as an engineer working for two Fortune-500 companies. I felt surrounded by attorneys in my family. My dad was an attorney, and my older brother knew from a young age that he wanted to be an attorney. But it was not until after the passing of my dad that I began to think seriously about a career in law. In 2019, I graduated with a Juris Doctor from the University of San Diego and was admitted to the bar in the State of California. In 2023, after several years of practice, I was admitted to the bar in the Commonwealth of Pennsylvania. My technical background has helped to propel my legal career. I have always enjoyed analyzing complex issues and simplifying them. In that aspect, engineering is very similar to the law. It gives me great satisfaction to simplify complex legal issues for clients and empower clients through knowledge and preparation. In my spare time, I serve our community as a council member on the White Oak Borough Council and as a member of the White Oak Borough Civil Service Commission, a group charged with the regulation of employment of police officers. I also enjoy volunteering several times a year... --- - Published: 2021-01-22 - Modified: 2025-11-09 - URL: https://depaulislaw.com/contact/ Schedule a Free ConsultationFirst Name: *Last Name: *Street Address *City, State, Zip *Phone: *Your Email: *Person for Whom you are Contacting UsMyselfOtherReason for Inquiry *How did you hear about our law firm? *Thank you for your message. It has been sent. ×There was an error trying to send your message. Please try again later. ×Submit --- --- ## Posts - Published: 2025-10-04 - Modified: 2025-10-17 - URL: https://depaulislaw.com/should-i-deed-my-pennsylvania-property-to-my-child-while-i-am-still-living/ Inheritance tax must be paid on real property located in Pennsylvania when an owner dies, regardless of whether or not the owner was a Pennsylvania resident at the time of his or her death. Accordingly, a property owner might wonder if it makes sense to grant part or all of the real property to a child or another relative during their lifetime in an effort to reduce inheritance tax liability. So long as the transfer occurs more than a year prior to the owner’s death, the transferred interest will not be subject to Pennsylvania inheritance tax. While this type of transfer may decrease or eliminate Pennsylvania inheritance tax liability, it could increase capital gains tax liability. Thus, understanding capital gains taxation is crucial in understanding whether this type of inter vivos, i. e. , during one’s lifetime, transaction is right for you. Capital gains tax is levied by the federal government on the sale of capital assets, including real estate. When you sell a capital asset, the difference between the “adjusted basis” in the asset and the amount you “realized” from the sale is a “capital gain” or a “capital loss. ” If you hold an asset one year or less before selling it, your capital gain or loss is short term. If you hold a capital asset more than a year before selling it, your capital gain or loss is long-term. Short-term capital gains are subject to taxation as ordinary income at graduated tax rates. Long-term capital gains are... --- - Published: 2025-08-01 - Modified: 2025-10-18 - URL: https://depaulislaw.com/stay-compliant-your-annual-report-filing-reminder/ If you own a business in Pennsylvania, you may have received a postcard like the one in the captioned photo. The purpose of this postcard is to remind you that starting in 2025, most Pennsylvania businesses must submit an annual report. The exact deadline for the annual report depends on your business type: Corporations - June 30, 2025 LLCs - Sept. 30, 2025 LPs, LLPs, Business Trusts, Professional Associations - Dec. 31, 2025 The following information is required on the annual report: Business name Jurisdiction of formation Registered office address Name of at least one governor (director, general partner, LLC manager or LLC member with material management responsibility, etc. depending on type of association) Names and titles of the principal officers, if any Address of the principal office Entity number issued by the Pennsylvania Department of State The cost to file the annual report is $7. There is no fee for non-profits and LPs and LLCs operating with a not-for-profit purpose. You can file and pay online through the PA Department of State Business Filing Services online filing portal. If you need assistance with filing online, you can consult the detailed guide on how to complete the annual report online. Alternatively, you can file by mail and pay with check. One potential consequence of not filing your annual report is that your business could be administratively dissolved by the state. But because this is a new requirement, Pennsylvania will not begin to enforce this until 2027. Note that in the... --- - Published: 2025-07-04 - Modified: 2025-07-04 - URL: https://depaulislaw.com/pennsylvania-guardianship-basics/ Pennsylvania guardianships are governed by 20 Pa. C. S. § 5501 et seq. A guardianship may be appropriate in some situations in order to serve the best interests of an adult with an intellectual disability or a cognitive impairment, such as dementia or Alzheimer’s. How a Guardianship Proceeding is Initiated A guardianship may be sought by any person “interested in the incapacitated person’s welfare. ” 22 Pa. C. S. §5511(a). The guardianship proceeding is initiated by filing a petition with the Orphans’ Court in the county in which the alleged incapacitated person resides. Id. After reviewing the petition, the court will schedule a hearing. The alleged incapacitated person must be provided with written notice of the petition and the hearing. Id. The petitioner can be a family member, a friend, a neighbor, a nursing home or senior living facility employee, or anyone else who may regularly cross paths with the alleged incapacitated person. Incapacity Defined “’Incapacitated person’ means an adult whose ability to receive and evaluate information effectively and communicate decisions in any way is impaired to such a significant extent that he is partially or totally unable to manage his financial resources or to meet essential requirements for his physical health and safety. ” 20 Pa. C. S. § 5501. Who Can Serve as Guardian The petition must contain the name and address of a nominated guardian. 20 Pa. C. S. § 5511(e). The petitioner may be the same as the nominated guardian. If appropriate, the court may give... --- - Published: 2025-06-21 - Modified: 2025-10-18 - URL: https://depaulislaw.com/three-ways-your-assets-transfer-upon-your-death/ Having a robust estate plan ensures that your preferences are honored and your affairs are managed by someone you trust if you become incapacitated and/or if you die. When people think of an estate plan, they typically think of a will and/or a power of attorney. While a will can direct how some assets will pass at the time of your death, it might not control how other assets will pass at the time of your death. Download image/graphic. There are three ways an asset can pass to others upon your death. First, some assets are governed by a beneficiary designation. Typical beneficiary-designated assets include: life insurance, retirement accounts such as IRAs and 401ks, and annuities. If a beneficiary is designated on this type of asset, then the asset will transfer directly to the beneficiary outside of the terms of your will. If a beneficiary is not designated on this type of asset, then the asset will pass according to the terms of your will, if you have one. Second, some assets transfer by operation of law. Jointly-held property may transfer directly to a joint owner upon your death. For example, real property that is held as joint tenants with right of survivorship will transfer directly to the joint owner upon your death. Joint bank accounts will also transfer directly to the joint owner upon your death unless you specify otherwise. See 20 Pa. C. S. § 6304(a). Additionally, if you do not have a will, then your assets will... --- - Published: 2025-05-03 - Modified: 2025-10-18 - URL: https://depaulislaw.com/pennsylvania-death-taxes-wont-die/ "Nothing is certain except death and taxes. ” Benjamin Franklin wrote this in a letter to French scientist Jean-Baptiste LeRoy in 1789. More than two centuries later, in the Commonwealth of Pennsylvania, nothing is more certain than death taxes. Pennsylvania established a death tax, or an “inheritance tax,” in 1826. It was the first of its kind in the United States. In 2025, Pennsylvania is one of six states that have an inheritance tax. Inheritance taxes are payable by a beneficiary of a bequest and are based on the amount distributed to that beneficiary and that beneficiary’s tax rate. Twelve states and the District of Columbia have an estate tax, wherein the decedent’s estate is taxed before assets are distributed to the heirs. One state, Maryland, has both an estate tax and an inheritance tax. Pennsylvania has four different inheritance tax rates: 0% to a surviving spouse or to a parent from a child aged 21 or younger; 5% to direct descendants and lineal heirs, e. g. , children or grandchildren; 12% to siblings; and 15% to all other heirs, except charitable organizations and tax-exempt entities. Pennsylvania inheritance tax is due upon death of the decedent and becomes delinquent nine (9) months after the decedent has died. A five (5) percent discount is available on any inheritance tax payments made within three (3) months of the decedent’s death. When a person who is domiciled in Pennsylvania dies, most, but not all, of his assets are subject to Pennsylvania inheritance tax.... --- - Published: 2025-04-19 - Modified: 2025-10-18 - URL: https://depaulislaw.com/are-electronically-signed-wills-valid-in-pennsylvania/ Pennsylvania wills are subject to the requirements of Pennsylvania Title 20 Chapter 25, which provides that wills must be signed by the testator at the end, subject to a few rules and exceptions. 20 Pa. C. S. § 2502. Pennsylvania statutory law is silent on whether an electronically-signed will is valid. To date, nine (9) states have enacted and another four (4) states have introduced the Uniform Law Commission’s Uniform Electronic Wills Act (UEWA), which allows for the execution of electronic wills, or “e-wills. ” Pennsylvania is not among the states that have enacted or introduced this legislation. In recent years, Pennsylvania orphans’ courts have issued conflicting decisions regarding the validity of electronically-signed wills. In 2022, the Lancaster County Orphan’s Court refused to probate an electronically-signed will. Because the nursing home where the testator lived did not allow visitors due to the COVID-19 pandemic, the attorney who prepared the will held a video conference for the execution and witnessing of the will. Even though the testator signed her will during the video conference using software that met the Department of State’s requirements to serve as a secure electronic method for affixing a digital signature, the court deemed the will invalid when it was submitted for probate upon the testator’s death. An heir of the testator appealed the orphan court’s ruling in In re Est. of Kittler, 2023 PA Super 180, 303 A. 3d 463, but the appellate court affirmed the lower court’s ruling and agreed with its reasoning: The Decedent’s... --- ---