Bill Information

An Act amending Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes, further providing for situs of inter vivos trust, for rules of succession, for power of decedent, for equitable apportionment of Federal estate tax, for definitions and for termination of custodianship; providing for delay in transfer of custodial property after minor attains age 21 and for individuals presumed dead from the September 11, 2001, terrorist attack; further providing for effect of disclaimer; providing for power of trustee to resign; extensively revising provisions on principal and income; and making conforming amendments.