The deadline for the Property Tax/Rent Rebate program has been extended from June 30 to Dec. 31, 2022. The program allows older and disabled Pennsylvanians to apply for rebates on property taxes or rent paid in 2021. The rebate program, which is funded by the Pennsylvania Lottery and revenue from slots gaming, benefits-eligible Pennsylvanians age 65 and older; widows and widowers age 50 and older; and people with disabilities age 18 and older. The income limit is $35,000 a year for homeowners and $15,000 annually for renters, and half of Social Security income is excluded. The maximum standard rebate is $650, but supplemental rebates for certain qualifying homeowners can boost rebates to $975. The Department of Revenue automatically calculates supplemental rebates for qualifying homeowners. Claimants of the Property Tax/Rent Rebate Program are encouraged to file their rebate applications online by visiting https://mypath.pa.gov/_/. The Department of Revenue launched this online option to make it easier for the Pennsylvanians who annually benefit from the program to submit their applications. Under Pennsylvania law, the annual deadline for the Property Tax/Rent Rebate Program is set as June 30. However, the law requires the Department of Revenue to evaluate the program prior to the statutory June 30 deadline to determine if funds are available to extend the deadline. To date, funding has been available to allow all who qualify to benefit from the program, meaning the deadline can be extended to Dec. 31 for the current year. Applications postmarked by Dec. 31 will be accepted for processing. Rebates will be distributed beginning July 1, as required by law. Here is additional information to keep in mind: If you provide your phone number on your Property Tax/Rent Rebate application form or in the myPATH electronic application, you will receive an automated call from the Department of Revenue when your claim posts to the department's processing system. You will also receive another automated call when your claim is approved. The easiest way to check the status of your rebate is to use the Where's My Rebate? To check on the status of your claim, you will need your: Social Security number Claim year Date of birth Find more information on the program here.

Conversations around gender and gender neutrality are becoming more and more mainstream. In the legal world, there has been an increase in the number of clients requesting gender-neutral documents. Gender neutrality is important when writing about people because it is more accurate — not to mention respectful — and is consistent with our desire to practice a policy that respects diversity, equity and inclusion. With these trends in mind, we recently made an effort to replace much of the gender-specific terminology in our estate planning documents with gender-neutral terminology. The patriarchal past is apparent in the language of estate planning documents no more directly than with the continued use of the words “executrix” and “testatrix” in Wills. The feminized form of “executor” and “testator” are problematic because the use of feminized assumes the male as the norm. Using feminized terms also conveys that the role is less important, such as use of the term “laundress,” or that the role is typically a male role, such as use of the “aviatrix.” The gendered terms “executrix” and “testatrix” still continue to be commonly used today despite a widespread trend to minimize their use. Along with the gender-inclusive incentives to change our terminology, these terms are verbal roadblocks to our clients’ understanding of their estate planning documents. Attorneys often use jargon in legal documents because they understand what those terms mean even if their client does not. That mindset puts the client in position of reduced importance - it implies that it is more important for the lawyers to understand the documents than their clients. That is backwards thinking, but it has prevailed in the legal community for centuries. It is time for a change. It is very important to us that our clients understand their Wills, Powers of Attorney and Trusts. Equally important is that our documents reflect and respect our clients’ individuality and identity. Continuing to use antiquated jargon that is based on long-since expired stereotypes does not meet our clients where they are. Our hope is that the changes we’ve made to our documents will reflect the value we place on our clients. Contact Fiffik Law Group's experienced estate planning attorneys today to get started on or make changes to you Will. We will make sure you understand and are represented by the terminology in your documents.

What is a Trust? A trust is a type of legal entity that holds property for the benefit of people that you care about and is governed by a set of rules and managed by a trustee. Sometimes known as ‘will substitutes,’ revocable and irrevocable trusts are tools that you can use to help ensure your wishes are carried out, protect disabled beneficiaries, help children spend/budget properly, protect assets from creditors, and promote family harmony. Trusts can be created and funded during your lifetime. Some trusts, called “testamentary trusts”, are part of your Will and only come “alive” after you die under certain circumstances. Trusts Are Only for Wealthy People, Right? Wrong. They are not just for people with lots of assets; trusts can be used by anyone. In fact, most people who have young children and who have a Will probably have a testamentary trust in their Will. What’s Included in a Trust Document? Generally, a trust document includes the name of the person who created it [known as the grantor or settlor], the names of the beneficiaries, the name of the trustee, rules for holding and investing the trust assets and directions on how to distribute the assets held in the trust to the beneficiaries. What are Revocable Trusts? Revocable trusts are created during your lifetime and can be revoked (i.e. cancelled) or amended at any time until the grantor either passes away or becomes incapacitated. These are sometimes called “living trusts”. The grantor is typically the trustee and has complete control of any assets held in the trust. During the life of the trust, income earned, taxed and distributed to the grantor. Upon the grantor’s death, it becomes irrevocable, and its assets are managed and distributed as the trust document directs. The trust can continue holding, managing and distributing assets for many years after the grantor’s death. What are Irrevocable Trusts? Irrevocable trusts are permanent. The grantor can’t make changes or updates to the trust. Once transferred, grantors effectively give up ownership rights to the assets. The trustee is in control of the assets and must administer the trust according to the trust document. Irrevocable trusts are often used to gain advantages for tax purposes. What are the Key Considerations for Each Type of Trust? Advantages of a revocable trust include its flexibility (i.e., revocable, changeable, etc.), and the fact that its assets remain under the control of the grantor/trustee. Revocable trusts are private, meaning their details won’t become publicly known after the death of the settlor. Disadvantages include the initial cost of having an attorney draft the trust, as well as the time and cost of reregistering your property in the name of the trust. Revocable trusts should be reviewed and amended as circumstances change. Advantages to creating irrevocable trusts include protecting assets from creditors and spendthrift beneficiaries. They can be used to help preserve eligibility for government programs for special needs beneficiaries. They also can be an effective estate planning tool to minimize estate tax liability, especially in large estates. A disadvantage is implied in the name itself, in that it is irrevocable. Additionally, once transferred, you will effectively lose control over the assets placed in the trust. Learn More When considering a trust, the experienced estate planning attorneys at Fiffik Law Group and help you understand whether a trust is right for your estate plan.

Does Medicaid pay for nursing home care? In short, yes. In all 50 states and the District of Columbia, Medicaid will pay for nursing home care for persons who require that level of care and meet the program’s financial eligibility requirements. Readers should be aware that the financial requirements and the level of care requirements vary based on the state. Not all nursing homes accept Medicaid for payment (they must be licensed to receive Medicaid funding). Making it more complex is that the financial requirements change based on the marital status of the Medicaid beneficiary/applicant. For those who are eligible and who are in a home that accepts Medicaid payments, Medicaid will pay for the complete cost of nursing home care, including room and board. Medicaid will pay for nursing home care on an ongoing, long-term basis for however long that level of care is required, even if it is required for the remainder of one’s life. Medicaid should not be confused with Medicare. Medicare will only cover part of the cost of nursing home care and only for a maximum of 100 days. Short-term nursing homes are commonly called convalescent homes and these are meant for rehabilitation, not long term care. Here are some facts about Medicaid, your assets and nursing homes: Assets in a revocable living trust are not protected and must be used to pay for the costs of long-term care. If you are married, your home is exempt and cannot be taken when applying for Medicaid. If you are single or widowed, your home is exempt up to $595,000. However, after you pass away, Medicaid will have a lien on your home and estate up to the amount of benefits paid on your behalf during your lifetime. A common myth is that by transferring ownership of your home, you can avoid “losing it” if you must go to a nursing home. If you transfer your home to your children, not only will it result in immediate ineligibility for Medicaid, but it could also: Trigger a gift tax, Your children will pay higher capital gains taxes when they sell your home, Result in the loss of any property tax exemption, and, Result in your child’s spouse (the in-laws) inheriting your home. Giving your assets away means losing control. It’s not safe even if you “trust” who you give it to. If that person divorces, goes bankrupt or is sued, all of the money you transferred is at risk. There are asset protection trusts that permit you to keep 100% control of your assets without the risk of losing them if long-term care is needed. You do not have to wait 60 months to qualify for Medicaid. Eligibility is calculated on a case-by-case basis. It is possible to have over $250,000 in cash and qualify immediately. Get professional advice from one of the experienced asset protection attorneys at Fiffik Law Group and learn the facts. It is never too late to protect your assets even if you are already in a nursing home. In fact, you can qualify for Medicaid sooner if you are already in a nursing home, than if you aren’t. A nursing home or hospital that offers to file a Medicaid application for you has no obligation (and often can’t) advise you on how to protect your assets. Only a qualified Medicaid planning attorney will be looking out for your interests. Applying for Medicaid prior to qualification could result in being disqualified for a longer period of time than you otherwise would have been (it’s not limited to 36 months). Make sure the attorney you hire is experienced in Medicaid planning. Would you go to your regular doctor for a heart problem? Consider long-term care insurance. An annual premium for a couple is usually less expensive than one month of nursing home care and with proper planning; it may also enable you to stay home if you become ill. Don’t let fear stop you from planning. The earlier you start, the more you can protect and the more options you have. Contact the experienced elder law attorneys at Fiffik Law Group today to set up an appointment.

As you research senior living options, you’ll discover not only are there different types of communities, but there are different types of financial and admission agreements as well. Understanding the differences in senior living contracts will help you make an informed decision and create a smarter plan for the future. There are three basic types of Life Care contracts — Type A, Type B, and Type C. Some communities will offer only one type, while others will give you options to choose from. Type A Contracts Communities with these agreements promise to deliver those higher levels of care with little or no increase in monthly service fees. They’re able to do this because you pay an upfront entrance fee, which essentially prepays for future care. So while you pay more initially, your monthly fees are predictable, and will remain the same even if you need care, which can give you substantial savings in the long run. Other things to know about Type A contracts: Entrance fees will vary based on your location, residence size, and number of occupants. Many communities offer partially refundable entrance fees, where 50%, 75%, or 90% of your entrance fee is refunded to you or your estate. Type B Contracts Communities with Type B contracts typically have lower entrance fees and provide health care services as needed. While health care costs may be lower than you’d pay outside the community, your monthly fees will increase with care. Not all Type B contracts are the same: You may receive a limited number of free days in the health center, with additional care billed at daily market rates. Care may be billed at a minimally discounted rate. Care may be billed at an equalized rate, which means if you’re an independent living resident and you need to move to a higher level of care, your monthly service fee will change to be equal to the average of all independent living monthly service fees being charged at that time. Type C Contracts (AKA Fee-for-Service) With Type C contracts, you only pay for the care you need. Entrance fees and monthly fees are typically lower than with other contract types, but if you do need a higher level of care, you pay full market rates. If you’re an independent living resident and need short-term care, to keep your residence, you’d still have to pay your monthly fee and the cost of housing and care you receive. Before you make a visit to a community, arm yourself with this information about senior living contracts so you can feel confident in planning your future. Do not sign a senior living contract without first consulting with one of Fiffik Law Group’s experienced elder law attorneys. Make informed decisions before you make a commitment. Click here to find assistance in your county.

By: Michael Fiffik, Esquire Our Elder Law attorneys are often asked: at what age should I start my elder law planning? Unlike many other parts of our lives, there is no one answer. Elder law planning does not come in a one-size-fits-all solution. The correct answer to the question is as diverse as our clients. When you should start elder law planning depends upon your specific circumstances. What is right for one family in one situation may be entirely wrong for another family in a different. However, if we had to give a general rule, we would say, “the sooner the better.” One of our primary goals as Elder Law attorneys is shielding or protecting a family’s assets from the high cost of nursing home care. Because of this focus, we are necessarily concerned with our clients’ mental health as well as their physical health. We think seniors between the ages of 65 and 70 should start the elder law planning process. In particular, they should consider Elder Law asset protection strategies. Most seniors in that age range are still in good health. Consequently, they have the benefit of time – time to establish the elder law plan and time to let the statutory look-back period run out. We are always concerned with the 5-year look-back period because the changes to the Medicaid laws made timing of asset protection strategies a critical issue. In addition to their good health, this group of seniors typically has adult children who are mature enough to understand the importance of elder law planning and of their role in the plan. In many cases, the adult children serve as Trustee of a Medicaid Asset Protection Trust. We frequently use trusts to protect assets in the context of elder law planning. We advise some clients to transfer their assets into an Irrevocable Income Only Trust, also called a Medicaid Asset Protection Trust. In most cases, seniors have the necessary comfort level, faith and trust in their adult children to allow for the use of trusts in their elder law plan. Since the adult children will manage the trust assets, the age and maturity level of the appointed children as well as their relationship with the senior are also important factors. For younger seniors in this age group we often suggest staggered or staged elder law planning. (Some call it Medicaid trust planning.) In the first stage, we transfer the senior’s house into a trust right away. Then, as the seniors get older, liquid assets are added. We start with the home because the home is usually the seniors’ largest asset. It is also the asset our senior clients most want to end up in their children’s hands. Elder law planning with a home is a straightforward asset protection strategy and has no effect on a senior’s lifestyle. Other than the change in title of the home from individual name to trust name, the senior will not notice any change at all. There is no impact whatsoever on the senior’s daily life. It is a much different scenario when seniors are placing their life savings into a Medicaid Asset Protection Trust. As seniors get older and have less of a need for large bank deposits or investments accounts, assets can be transferred to the irrevocable trust because there is less of a need for those assets. The benefit to starting an Asset Protection Plan at age 65 is that the senior is virtually guaranteeing that their children will receive an inheritance. Then, there of those of us who tend to procrastinate when it comes to setting up Wills or Trusts or doing other types of planning we all know we should be doing. Thus, many of the cases we see are already in what we call the “crisis planning” stage. Typically, the senior who waits until age 85 to consider planning is usually doing it at this crisis stage or is doing it because they have seen a close friend or family member lose the bulk of their assets due to nursing home admission. Unfortunately, many people first start to think about asset protection only on the day before they enter a nursing home. In these cases or where there are health issues dictating that nursing home admission is imminent, then more aggressive elder law planning must be undertaken. After they have signed all their estate plan documents, our clients tell us about the peace of mind they have knowing their plan is in place. On the other hand, crisis planning is nowhere near as beneficial and you can never be sure of the results. Consider this: if at age 65 your house is transferred to an irrevocable Medicaid trust and you make it past the 5-year look-back period, the full value of your home is permanently protected from nursing home costs. And, more importantly, you have guaranteed your kids an inheritance you’ve worked a lifetime to accumulate. This type of elder law planning can be done at any age; however, the risk of needing nursing home care is always present as we advance in years. The risk of losing everything is an unnecessary risk that you don’t have to take. The experienced Elder Law attorneys at Fiffik Law Group are available to assess your family situation and suggest Asset Protection Strategies that are right for you. Contact us today to begin the conversation.

The greatest part of America's wealth lies with family-owned businesses. According to the US Census Bureau, family firms comprise  90 percent of all business enterprises in North America. More than 30% of all family-owned businesses make the transition into the second generation. Without tax-efficient planning, the inheritance tax bill that comes due on the transfer from one generation to the other can be crippling for a small business. There’s a way to avoid that. Inheritance Tax on Family-Owned Business Certain family-owned businesses can be passed to the next generation and earn an exemption from inheritance tax. Pennsylvania has an inheritance tax that applies in general to transfers resulting from a person’s death. The tax rate depends on the relationship of the recipient to the decedent (i.e., 0% for a spouse; 4.5% for a lineal descendant (child or grandchild). The tax bill can be difficult to pay for a business that is not flush with cash. For example, a family plumbing business valued at 1 million dollars will have a tax bill of $45,000. That can eat up a large piece of the net operating margin for a business. Qualified Family-Owned Business Tax Exemption Businesses meeting certain criteria (known as “qualified” businesses) transferred to certain transferees can avoid inheritance tax. A “qualified family-owned business” is defined as a sole proprietorship or business entity (like an LLC or corporation) that was in business for five years prior to the decedent’s death and at the time of the decedent’s death has (i) fewer than fifty full-time equivalent employees and (ii) assets with a net book value less than $5,000,000. Further, the business qualifies only if it was wholly owned by the decedent or by the decedent and eligible family members (i.e., spouse, lineal descendants, siblings, sibling’s lineal descendants, ancestors and ancestor’s siblings). Plus the entity must have a trade or business with a principal purpose other than the management of the entity’s investments or income-producing assets. Eligible Transferees of Business The exemption applies only if the decedent’s interest in a qualified family-owned business is transferred to one or more eligible family members (i.e., spouse, lineal descendants, siblings, sibling’s lineal descendants, ancestors and ancestor’s siblings.) Thus, the class of eligible transferees is the same as the class of family members who can have an ownership in a qualified family-owned business entity at the time of the decedent’s death. The Family Must Continue Operating for Seven Years The exemption applies so long as a qualified transferees continue to own the and operate the business for at least seven years after the decedent’s death. If the exemption is lost, the business interest will be subject to tax as though the exemption never applied, with interest accruing from the original due date that otherwise would have been in effect. The owner at the time of the disqualification will have the personal obligation to pay the resulting tax and interest. During the seven-year period, each owner must certify to the Department of Revenue on an annual basis that the interest continues to be owned by an eligible transferee. Any transaction or occurrence that causes the qualified family-owned business interest to fail to qualify for the exemption must be reported to the Department of Revenue. Penalty for Last Minute Planning To prevent people from making transfers in contemplation of death merely to avoid tax, the law provides that if the decedent added property to the qualified family-owned business within one year of death, such property will not be exempt unless it was added for a legitimate business purpose. It pays to plan well in advance. Other Benefits of Advanced Planning There are benefits to planning in advance beyond the tax benefits. Family-owned businesses that struggle with the transition often have one or more of these problems: Nextgen leader not defined. Every business needs an undisputed leader. A successful succession plan for a businesses with multiple family members involved includes defining who that next leader will be. You do not want to leave a power struggle as your legacy for the family or business. Undefined roles. When the founder of the business is involved, defining the roles of family members is less of an issue. However, when that founder passes away or retires, family members who had overlapping and potentially unclear roles can be a source of conflict. Existing family dynamics and communication styles that are inappropriate in a work environment may worsen business conflicts. Planning in advance allows the founder to clearly define roles once they exit the business. Fairness to family not involved in the business. This is one of the most difficult problems to solve. Usually the business is a large portion of the owner’s wealth. How do you pass the business to one child but be fair to the others who are not involved? There are a wide variety of options for solving this problem but they all require advanced planning. Uncertainty for customers and employees. Your employees and customers all need to have confidence that they can rely on your business continuing once you are gone. Lack of continuity creates chaos, service disruptions, late bill paying, and other problems. The business that has an ill-defined or non-existent succession plan creates uncertainty that can cause employees to seek other jobs and customers other providers for products and services. Read More: Business Continuity Planning Our Experienced Estate Planning and Business Attorneys Can Help Do you need help navigating the issues of succession planning for a family business? Our attorneys are ideally suited for this need as we complete thousands of estate plans annually while also representing hundreds of small businesses all over Pennsylvania, many owned by families such as yours. Contact our office to schedule an in-person, video or phone appointment.

For new construction homes, it is common for the buyer to move in with a remaining punch list of items that the builder will finish after closing. Even with the best builder, there is usually something, whether it is found before closing or after they moved in. These outstanding tasks are usually promptly completed within a month of closing – but Fiffik Law Group Attorney Adie Kurtanich’s client’s tasks were blown off for over a year. After a 65-year-old man and his wife purchased and moved into a new construction home in Pittsburgh, they still needed significant work completed such as properly grading the yard, putting in the driveway, and finishing the landscaping. These items – which are very standard – were included in the New Construction Sales Agreement contract. However, over a year later, the work still had not been completed, and the builder had stopped responding to all calls and emails. “With the way the construction market is right now, and the high demand of various subcontractors, not having a home 100% complete is fairly common today,” Attorney Kurtanich said. “But imagine moving into a new home, and the builder doesn’t put in the driveway for a year. That’s just ridiculous.” Not only is this situation unlawful as it is a clear breach of contract, but it is also unsafe. If a yard is not properly graded, then the ground can erode and damage the foundation of the home. Before contacting Attorney Kurtanich, the man was prepared to sue the builder and hire someone else to do the work. The remaining work was estimated at a minimum of $15,000, but with a price ceiling of $30,000+. If he had to sue the builder on top of that, it would have cost a minimum of $5,000, but most likely much more. To avoid these exorbitant costs, Attorney Kurtanich first wrote the builder a letter to give him a final chance to complete the work before her client filed a formal lawsuit. Upon receipt of the letter, the builder immediately began to work on the outstanding items, so no lawsuit was necessary. All said and done, it only took the builder 10 days to complete the outstanding items that should have – and easily could have – been taken care of a year ago. “That tells me that they were just blowing off my client because they thought they could,” Attorney Kurtanich said. It should not have taken a letter from an attorney for the man to receive the construction services he was owed, but unfortunately, there are always going to be people who will try to take advantage of others. In cases like these, you need experienced legal representation to advocate for you and ensure your rights are protected. Fiffik Law Group's mission is to provide access to justice for all. If you are interested in becoming a LegalShield® member, learn more here. Contact us today for a free initial consultation.

Cryptocurrency (e.g., Bitcoin, Litecoin, Cardano, Ethereum, Ripple (XRP), etc.) is increasing in popularity as a form of a financial investment. As that market rises and falls, investment decisions can result in substantial tax consequences -- for you and your heirs after you pass away. Find out what we know about cryptocurrency tax planning and what you can do to protect your family from unexpected Bitcoin inheritance tax. Cryptocurrency Assets are Different Than Traditional Assets Despite its name, cryptocurrency isn’t treated the same as your bank account, insurance benefits, or investment assets. Pennsylvania and federal law consider cryptocurrency personal property rather than currency (i.e. money or “flat” money in the crypto world). This affects the way it is treated -- and taxed -- after you die. General tax principles that apply to property transactions must be applied to exchanges of cryptocurrencies. As such, crypto investors must recognize gain or loss on the exchange of cryptocurrency for cash or for other property. Accordingly, gain or loss is recognized every time that cryptocurrency is sold or used to purchase goods or services. How the gain or loss is recognized depends largely on the type of transaction conducted and the length of time the position was held. Planning for Cryptocurrency and Inheritance Tax The capital gains consequences of cryptocurrency transactions require careful consideration in estate planning as well. If your heirs receive thousands of dollars in appreciated crypto assets, they could face substantial inheritance tax consequences. It is important to anticipate those tax consequences while planning your estate. This may include making cash available to pay the inheritance tax that is owed, or using alternative estate planning methods, including various forms of revocable or irrevocable trusts, to reduce the taxable events. Even then, you should require your trustee to work with an experienced estate administration attorney to ensure the virtual assets are properly maintained and distributed when the time comes. Tax planning for cryptocurrency assets remains unpredictable, and not just because the value of Bitcoin, Litecoin, Cardano and Ripple (XRP), etc.) can change rapidly. To make the most of your assets today and leave the most value to your heirs tomorrow, be sure to work with estate planning attorneys familiar with cryptocurrency to accommodate your tax planning and asset protection needs. Contact Fiffik Law Group to Learn More About Including Cryptocurrency in Your Estate Plan. Adding cryptocurrency to your estate plan is a delicate and technical job and is best to be accomplished by an attorney well-versed in different types of cryptocurrencies and digital wallets as well as estate planning and asset protection. The experienced estate planning attorneys at Fiffik Law Group can assist you in incorporating your cryptocurrency into your existing Will or creating a new Will or Trust with the digital financial assets and physical assets you would like to pass on. Contact us today.

Cryptocurrency (e.g., Bitcoin, Litecoin, Cardano, Ethereum, Ripple (XRP), etc.) is increasing in popularity as a form of a financial investment and investors are finding high returns. Consequently, cryptocurrency investors are seeking to pass these digital assets on to beneficiaries after death. The very features that make crypto attractive – anonymity and decentralization – can also increase the risk of your executor losing access to your crypto holdings. That is a completely avoidable problem solved by some advance planning. CRYPTOCURRENCY ASSETS ARE DIFFERENT THAN TRADITIONAL ASSETS Despite its name, cryptocurrency isn’t treated the same as your bank account, insurance benefits, or investment assets. Traditional assets have a physical record of currency such as a bank account. For example, if you were to leave the flat money in your bank account in your will to a beneficiary, the person handling your estate (your executor) would be required to produce an original death certificate and letters of testamentary in order to take control of the bank account once you’ve died. In the case of crypto, once you’ve passed, it is not required to show proof of death or power of attorney. Cryptocurrency requires the executor to have the decedent’s passcodes to access and transfer the cryptocurrency account for estate administration purposes. It is essential that you trust who you name as your fiduciary because the fiduciary could use the cryptocurrency passcodes to access and manage your cryptocurrency account with very little oversight. YOUR CRYPTO COULD BE WORTH ZERO IN AN INSTANT Digital wallets for crypto currency don’t have account names or titles. They aren’t registered with a bank or financial institution. Access to digital wallets is controlled by a private key. A digital wallet worth $100,000 (or any other number) without the private key is useless. There is no “change password” option, no 1-800 number to call, and no recourse against a digital currency exchange to recover a lost key. Sudden death or incapacity without proper planning can render an investor’s digital wealth WORTHLESS instantaneously. MATTHEW MELLON AND HIS LOST $500 MILLION CRYPTOCURRENCY Matthew Mellon was a prolific crypto investor and especially noted for his investments in Ripple and XRF. Mellon was a direct descendant of the founder of the Mellon Bank, and Anthony Joseph Drexel, a banker whose investment firm was a precursor to Drexel Burnham Lambert. Mellon invested early on in XRP and his XRP was eventually is worth around $1 billion. Mellon died unexpectedly at age 54 in 2018. Unfortunately, he stored his private keys in cold wallets that were distributed in various banks across the country. He never told anyone which banks and where the wallets were stored or what the private keys were. As of 2022, there have been no reports of the wallets or keys being located. CREATE A DIGITAL ASSET INSTRUCTION LETTER WITH PASSCODES, PASSWORDS AND PINS When a Will goes through probate it becomes public record. Since digital assets are only accessed through passcodes, passwords and PINs, for security purposes, this sensitive information should not be included in your Will should it go through probate. A digital asset instruction letter (“DAIL”) is a separate document that is referenced in your Will but is not part of the Will or subject to public record. DAILs can also be changed at any point in time. So, should you change access information to your digital assets, this can be changed in the DAIL without going through the hassle and legal requirements of changing your Will. We recommend creating a DAIL that includes: A list of digital wallets and where they are stored (e.g., computer, smartphone app, physical device) Website names and URLs to any exchange used for buying and selling cryptocurrency Username, passcodes, passwords, PINs and keys needed to gain login access to the digital wallets, exchanges, websites, accounts and devices associated with your digital assets Once the DAIL is complete it can reside with your Will or trust in a separate location. CONTACT FIFFIK LAW GROUP TO LEARN MORE ABOUT INCLUDING CRYPTOCURRENCY IN YOUR ESTATE PLAN Adding cryptocurrency to your estate plan is a delicate and technical job and is best to be accomplished by an attorney well-versed in different types of cryptocurrencies and digital wallets as well as estate planning and asset protection. The experienced estate planning attorneys at Fiffik Law Group can assist you in incorporating your cryptocurrency into your existing Will or creating a new Will or Trust with the digital financial assets and physical assets you would like to pass on. Contact us today.

A big courtroom battle over a loved one’s last Will and Testament may make for great TV, but when it happens in real life, it’s very stressful and painful, as many past family wounds are reopened. While we try to prevent these situations through good estate planning, sometimes probate litigation is simply unavoidable. What is Probate? Probate law governs how an individual’s possessions and assets are distributed after death. Probate is a court-administered process for determining how a decedent’s assets are distributed after death. Whether you have a will or pass away without one (called intestacy), many decedents’ estates will go through Probate. Most of the time, these matters are routine and handled without conflict. However, there are times when legal contest arises, which is when probate litigation becomes necessary. What is an Executor? When Pennsylvania residents prepare their wills, they normally designate trusted individuals to serve as the executors of their estates. Executors have several important fiduciary duties and must act in the best interests of the decedent’s heirs. An executor’s job begins immediately after the person dies. Some of the jobs of an executor include: Locating the decedent’s Will and presenting it for probate; Identifying and gathering all of the assets of the decedent; Identifying the beneficiaries who are entitled to receive assets; Selling any assets of the decedent; Paying inheritance and death taxes attributable to the decedent’s estate; Paying any outstanding bills and debts of the decedent; Distributing all liquidated assets to the Decedent’s heirs and beneficiaries. Typically, an executor manages an estate with utmost integrity and ability. Unfortunately, not every Estate management is administered smoothly. An executor may not pay bills or sell property in a timely manner. Taking too much time to sell real property is typically not misconduct. Types of Executor Misconduct Misconduct generally arises from acts or activities over which the executor has direct control. Worse, an executor may mismanage the Estate or engage in self-dealing with the Estate. Some examples of executor misconduct include: Delaying or refusing to offer the Will for probate; Failing or refusing to provide family members with information about the Estate; Failing to timely gather assets belonging to the Estate; Permitting real property to fall into disrepair; Misappropriating Estate assets that are intended for beneficiaries; Mixing the Executor’s personal funds with the Estate’s funds; Failing to pay creditors or inheritance taxes; and Withholding distribution of inheritances to beneficiaries. When the heirs to an estate want to remove an executor, they must petition the probate court and show that they have valid grounds. What is Probate Litigation? Probate litigation is a lawsuit filed by a probate attorney in a Pennsylvania probate court when there is, for example, a dispute over a will. Probate litigation can also become necessary in situations where a person has become incapacitated and can no longer manage their affairs, requiring a guardian, in situations where there is a dispute regarding who should be a guardian or in situations where someone is suspected to be abusing their role of guardian. Probate litigation can also become necessary in situations where someone with power of attorney is suspected of misconduct or stealing money from their loved one. Contesting a Will Contesting a will is probably what comes to mind for most people when they hear the words probate litigation. Common grounds for contesting a will in Pennsylvania include: Undue Influence: this can reveal itself in a variety of ways. Sometimes a family member believes the deceased was pressured or coerced into including or excluding individuals in their will. Often it is believe that a family member used their close relationship with the deceased to cause them to change a beneficiary form, retitle accounts or outright give money to the bad actor. These are common situations where undue influence leads to probate litigation. Invalid Will: if the testator (the person who created the will) failed to follow Pennsylvania requirements for signing a Will, e.g. it lacks the signatures of two impartial witnesses – then that can create grounds to contest. Mental incapacity: if a family member believes the deceased was not of sound mind – for example, if the testator suffered from Alzheimer’s or dementia – when the will was created and signed, or when accounts were changed shortly prior to death, then a family member might contest the Will. It’s also important to note that only certain people – called an “interested party” – can legally bring will contests. These individuals are those who would legally be heirs if there were no will and those who were named in previous wills but are now not named. A probate attorney can help you determine whether you have grounds to contest a will and, if you do, can file a claim on your behalf with the probate court. Pennsylvania Probate Litigation Attorneys Probate litigation matters are usually fraught with intense emotions, often pitting family members against each other during times of grief. When so much is at stake, it’s critical to find an experienced probate attorney you can trust to act in your best interest while handling your case with sensitivity and compassion, like those at Fiffik Law Group, P.C. Contact us at 412.391.1014 to schedule an assessment with a probate attorney in our Pittsburgh, Allison Park or Radnor Pennsylvania offices.

Every week, a recorded violent encounter with law enforcement reveals how important is can be to have photos and video evidence. This recent incident involving a traffic stop with a Jacksonville woman is a great example. Taking photographs and videos of things that are plainly visible from public spaces is constitutionally protected activity. This includes police and other governmental officials carrying out their duties. The law is a bit more nuanced when it comes to private home cameras that may be pointed at your neighbors property. Here are a few key tips to know about your rights relating to photos and videos. Video in Outdoor Public Spaces When you are in outdoor spaces where you are legally present, you have the right to capture any image that is in plain view. Unfortunately, law enforcement officers sometimes order people to stop taking photographs or video in public places, and sometimes harass, detain or even arrest people who use their cameras or cell phone recording devices in public. Generally, police should not order you to stop taking pictures or video. Police may order you to cease activities that are truly interfering with legitimate law enforcement operations. In the event of a dispute, the courts will generally give the officers the benefit of the doubt. So if you’re asked to stand back, we encourage you to do so. It is better to back up or put the camera away than risk being arrested. Under no circumstance should law enforcement demand that you delete your already-recorded video or photos. It is possible that courts may approve the seizure of a camera or phone in some circumstances if police have a reasonable, good-faith belief that it contains evidence of a crime by someone other than the police themselves. In Pennsylvania, the police cannot view the contents of your phone without a warrant. This is true even if you do not have your phone protected by a passcode, pattern lock, fingerprint, or facial recognition. In the 2018 case of Commonwealth v. Fulton, the Pennsylvania Supreme Court ruled that any means of access to cell phone data by law enforcement without a warrant violates the owner’s Fourth Amendment rights. Never consent to a police officer accessing and searching your phone. Recording Audio and Video (Including Cell Phones) You have a right to capture images but you do not always have the right to record what people are saying. Pennsylvania's Wiretap Law makes it illegal to record private conversations - which can include conversations in public places - without the consent of all parties to the conversation. Never record a telephone conversation without the permission of all persons to the conversation. Conversations with police in the course of their duties are not private conversations, but many other things you may record on a public street are. You can record video and audio of police officers performing official duties in public. You can record police at a traffic stop, during an arrest and an interrogation. You can record people protesting or giving speeches in public. Video and Audio in Non-Public Setting Whether you’re trying to protect your home, look out for all of your online deliveries or make sure your dog isn’t getting into the trash, there are a million reasons why home security cameras are growing in popularity. At the same time, you may be unnerved to know that so many of your neighbors might have their cameras trained on your home. This is an area of law that is rapidly changing. Although the laws aren’t overly explicit and vary by state, here are some rules of the road that should keep you out of trouble. Public vs. Private Property If you are not on public property and are on private property, it’s generally not legal to record video, or else you must abide by the property owner’s rules for video recording. When you are on private property, the property owner sets the rules about the taking of photographs or videos. If you disobey property owners' rules, they can order you off their property (and have you arrested for trespassing if you do not comply). Expectation of Privacy Generally, it’s legal to record video in public. That goes for your everyday doorbell cameras, security cameras, etc. The only caveat is that anyone on camera should not have a reasonable expectation of privacy. A reasonable expectation of privacy means that places assumed to be private like bathrooms, changing rooms, locker rooms, hotel rooms, and bedrooms, are generally off limits. Now of course if it is your bedroom in your house, you should have no legal problem, but if you want to stay out of trouble, your best bet is to keep the cameras out of the bedrooms, etc. Where Can You Point Your Outdoor Cameras? Outdoor cameras, including video doorbells, can reasonably be stationed around your property, provided they don’t point directly into a room or space that a neighbor would consider private. Rather, cameras are allowed to point from your front door at the street, front lawn, or your own back door, etc., but as soon as you can see into a neighbor’s house, that’s when things get a little dicey. The best course of action is to keep those digital eyes focused on your own property and/or public property. Nanny-Cams In Pennsylvania, it’s legal to set up a hidden nanny cam in your house. You live there, and you have a right to know what’s going on inside those walls when you’re not there. In fact, hiding a nanny cam is legal in every state in the country. Be careful about recording audio. Recording someone else’s voice without their consent in Pennsylvania is against the law. So, if your nanny cam is recording (or streaming) sounds while you’re away, you better let your babysitter know. Even better would be to post a notice concerning the presence of the cameras and that they are recording sounds. Beware of Camera Hackers While you can use a hidden recording device in your home, it’s important to understand that a wireless – or WIFI – version might be risky. While the wireless camera can let you live-stream what’s going on while you’re away, it’s also susceptible to hacking. Many homeowners have discovered that efforts to protect their kids with nanny cams have backfired – resulting in footage of their children posted online. This doesn’t mean your camera will be hacked or that your home (and kids) will be live-streamed on the internet. However, there’s always a chance. Use a password-protected network. Change your password frequently. Don’t give the babysitter access to that network unless you trust them and know them well.