Mary Ann Petrillo Attorney at Law Irwin, PA

Adoption is an intricate process that has many facets and evokes many strong emotions. The law practice of Mary Ann Petrillo, Esquire, places special emphasis on adoption. As an adoptive parent herself, Mary Ann understands the concerns and uncertainties adopting parents often confront during the adoption process. As adopting parents, you deserve to have an attorney who is thoroughly familiar with current adoption policies and practices. Since 1983, Mary Ann has been involved with adoption on many levels. She can help with related services, such as:

• Open Adoption
• Waiting Child Adoption
• Newborn Domestic Adoption
• Interstate Adoption
• Step-parent Adoption

Pursuant to Pennsylvania Inheritance Tax laws, when property passes from a decedent to a beneficiary, an inheritance tax return and payment thereunder becomes necessary in most cases. There is no tax required when property passes between spouses but sometimes a return should be filed when probate has been opened to transfer certain types of property. Transfer tax of 4.5% is due between decedents and lineal descendants ( children, grandchildren etc.). Other rates apply for other relatives and non relatives. It is important to seek the advice of an attorney to clarify various tax circumstances and to assure timely filing to avoid interest and to become eligible for early filing discounts.

This one simple or complex document, depending on the circumstances, can mean the difference between a nightmarish legal process and a smooth transference of responsibilities and assets. The Executor or Executrix will act as your chosen representative. He or she will assure that your wishes are carried out after your death. They may choose to also have an estate attorney to assist them.

The manager of the assets on the behalf of minor children, who receive assets under a will, is known as the Trustee. The caretaker of their young lives is known as the Guardian. Your will or trust document may also afford you the ability to plan your estate in a manner which may avoid state and federal inheritance taxes depending on the overall size of your estate. Moreover, as tax laws change, so do estate-planning options and it is important that even if you have a will, that it has kept pace with the changing estate and tax codes.

If you are the parent of minor children you must consider the fact that without a will, a judge who has never met your children could have the power to decide who raises them in the event of the death of both of their parents. It can assure that your lifetime assets are managed and transferred in a way, which could otherwise be thwarted by law if you had not prepared a will.

This document sets forth your intentions concerning your future medical care. You may direct that no artificial means be used (by physicians, medical centers, nursing homes etc.) to prolong your life if you are in an irreversible medical state and your death is impending. The statements which you make in a living will not only assure that your wishes are followed by the medical profession, it also relieves much of the emotional burden which could be thrust upon your family should they be personally called upon to make those types of decisions. The key element in estate planning is to find a trusted professional who can explain your various options in a comprehensive yet understandable fashion.

You have the ability to choose a trusted loved one who may step into your shoes legally, medically, and financially if you were to later become impaired physically or mentally. This one simple step can avoid prolonged guardianship proceedings in the future should you ever become legally impaired. The laws concerning powers of attorney have changed in Pennsylvania and all the provisions in the new law were implemented during April of 2000. You should also seek legal advice in the event that you may have an outdated format.

Probate is the court process whereby a will is filed with the courthouse which serves the county of the decedents former residence. It is important to seek the advice of an attorney because there are many steps which must be taken in a time sensitive manner. An Executor or Personal Representative must be sworn in to start the process. He or she may then be guided by a competent attorney to assure that all of the aspects of probate law have been followed and that all property transfers, taxes etc. have been addressed. The process does not have to be a long one, many times the estate can be totally accomplished in a short amount of time.