Leech Tishman’s Trusts & Estates Partner, Stefanie L. Pate, and Aligned Partners Trust Company Vice President Lisa M. Dougan, were recently published in the Pennsylvania Bar Association’s Real Property, Probate & Trust Law Section Newsletter (Winter/Spring 2026 Edition).
Their article, titled “Pennsylvania Inheritance Tax and Non-Resident Decedents: Legal Implications of Relocation for Care,” explores the complexities of Pennsylvania’s inheritance tax and the unique challenges it presents for estates of non-resident decedents, particularly when individuals relocate to Pennsylvania later in life for care at the direction of an agent under a power of attorney.
Click here to read the article in the Real Property, Probate & Trust Law Section Newsletter.