Resources

Even those who are relatively unfamiliar with the process of civil litigation are likely to have about the concept of “settlement,” though experiences and perceptions can vary quite significantly depending on the...

In Pennsylvania, and elsewhere, those who possess or otherwise control a given property can be held liable for their failure to exercise reasonable care in maintaining the premises in a safe condition for those entering upon...

In Pennsylvania, and elsewhere, prospective injury claimants are often uncertain about their right of recovery under the law and how it is effected by their own behavior at the time of the precipitating incident.  Someone...

The Pennsylvania Department of Human Services has revised the dollar amounts it uses to calculate eligibility for Medical Assistance Long-Term Care benefits (MA-LTC benefits). These cost-of-living inflation adjustments to...

In the January/February 2018 issue of the American Bar Association’s magazine, Student Lawyer, Drake, Hileman & Davis attorney Jonathan Russell, provided insights and recommendations to new lawyers making the...

The new Tax Cuts and Jobs Act of 2017 (“2017 Tax Cuts Act”) P.L. 115-97, doubled the Estate and Gift tax “Applicable Exclusion Amount,” from $5 million to $10 million, for gifts made, and estates of...

2018 marks the 8th year in a row that Jonathan Russell has been named a SuperLawyer by Thompson Reuters and Philadelphia Magazine. The selection process is based upon peer nominations and evaluations are combined with...

Pending legislation could have a major impact on the Federal Estate and Gift Tax. H.R. 1, the “Tax Cuts and Jobs Act” (“Tax Cuts Act”) released on November 2, 2017 by the Ways and Means Committee of the U.S. House of...

The new Tax Cuts and Jobs Act of 2017 (“2017 Tax Cuts Act”) signed by the President on December 22, 2017, P.L. 115-97 (115th Cong., 1st Sess.), contains important tax provisions related to estate planning. The most...

The most commonly used method for tax-free giving is the annual gift tax exclusion, which allows you to make a gift of up to $14,000 (per donor, per donee, per year) on an annual basis to each donee with no gift tax and no...