By Mandi L. Scott
Special to the Legal
On Dec. 29, 2011, the Pennsylvania Supreme Court amended Rules 311 and 342 of the Pennsylvania Rules of Appellate Procedure. The amendments apply to Orphans’ Court orders entered on or after Feb. 13, 2012.
According to new Rule 342(a), an immediate appeal may be taken as of right from the following orders of the Orphans’ Court:
(1) An order confirming an account, or authorizing or directing a distribution from an estate or trust;
(2) An order determining the validity of a will or trust;
(3) An order interpreting a will or a document that forms the basis of a claim against an estate or trust;
(4) An order interpreting, modifying, reforming or terminating a trust;
(5) An order determining the status of fiduciaries, beneficiaries or creditors in an estate, trust or guardianship;
(6) An order determining an interest in real or personal property;
(7) An order issued after an inheritance tax appeal has been taken to the Orphans’ Court pursuant to either 72 Pa.C.S. §9186(a)(3) or 72 Pa.C.S. §9188, or after the Orphans’ Court has made a determination of the issue protested after the record has been removed from the Department of Revenue pursuant to 72 Pa.C.S. §9188(a); or
(8) An order otherwise appealable as provided by Chapter 3 of these rules.
Prior to the amendment to Rule 342, in order to file an immediate appeal from an order of the Orphans’ Court making a distribution, or determining an interest in realty or personalty or the status of individuals or entities, the Orphans’ Court had to make a determination of finality when entering the order. According to the official note accompanying amended Rule 342, the prior rule was not working and was not being applied consistently. Thus, orders falling within subdivisions (a)(1) through (7) listed above no longer require the Orphans’ Court to make a determination of finality and are instead immediately appealable as of right.
With respect to Rule 311, following a 2005 amendment, orders determining the validity of a will or trust were appealable as of right under Rule 311(a)(8). The December 2011 amendment makes such orders immediately appealable under Rule 342(a)(2).
Of particular importance, it should be noted that pursuant to subdivision (a)(1) of amended Rule 342, an order entered with respect to any account, even an interim or partial account, is now immediately appealable as of right.
In addition, subdivision (a)(5), which applies to estates, trusts and guardianships, was intended to clarify that an appealable Orphans’ Court order concerning the status of “individual or entities” (as used in prior Rule 342) means an order determining if an individual or entity is a fiduciary, beneficiary or creditor. Further, it has now been confirmed that an order removing or refusing to remove a fiduciary is immediately appealable under this subdivision.
The goal of the amendment is to facilitate orderly and efficient administration of estates, trusts and guardianships in the Orphans’ Court Division.
Mandi L. Scott is an associate with the Pittsburgh-based law firm of Goehring Rutter & Boehm, where she has been practicing since 2004. Currently, her practice focuses on appellate issues and municipal law. To contact her, e-mail [email protected].
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