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Probate: Pennsylvania
www.metzlewis.comprobate, and estate administration (20 Pa. C.S. §§ 101 to 8815). The Inheritance and Estate Tax Act sets out the laws governing the Pennsylvania inheritance tax (72 P.S. §§ 9101 to 9196). The Supreme Court Orphans’ Court Rules govern practice and proceedings with the orphans’ court and register of wills (Pa. O.C.