Pennsylvania Inheritance Tax Deep Dive: What Federal Changes Don't Solve
Pennsylvania's inheritance tax (0% for spouses, 4.5% for lineal descendants, 12% for siblings, 15% for others) is now the most likely transfer tax our clients will actually pay and this program will address lifetime gifting strategies that work specifically for PA, the one-year rule, family-owned business exemptions, and coordinating PA inheritance tax with the new federal regime.
We are pleased to have Vicky Ann Trimmer a partner in the Harrisburg area (Lemoyne) law firm of Daley, Zucker, LLC opening our programs for this year. She concentrates in estate planning and administration, business organization and planning, Pennsylvania state and local taxation and agricultural law. She received her B.S. from the University of Pittsburgh and was awarded her J.D. from the Dickinson School of Law. She also received an associate’s degree in Business Administration from Harrisburg Area Community College. Ms. Trimmer served as Senior Assistant Counsel with the Pennsylvania Department of Revenue of the Office of Chief Counsel. She is also a Certified Public Accountant. She was elected as a Fellow of the American College of Trust and Estate Counsel in October 2019. Ms. Trimmer has made numerous presentations before professional organizations, including the PICPA conferences and Pennsylvania Bar Institute events. She is a member of the Pennsylvania, Dauphin County and Cumberland County Bar Associations and the Pennsylvania Institute of Certified Public Accountants. Ms. Trimmer is a past adjunct associate professor of law at the Dickinson School of Law of the Pennsylvania State University. She is a past president of the Estate Planning Council of Central Pennsylvania, Inc. Ms. Trimmer is a member of the Upper Allen Women’s Club and the General Federation of Women’s Clubs Pennsylvania, which is a women’s organization dedicated to community improvement by enhancing the lives of others through volunteer service. Ms. Trimmer served as state president of GFWC PA for the 2013-2016 term. She is currently serving as a member of the GFWC international Board of Directors as Chairman of the Civic Engagement committee.
