Law Offices of Kathleen D. Schneider

Executor vs. trustee: What’s the difference?

2026-09-16T13:32:55Z

Planning for what happens to your property after your death involves more than deciding who should receive it. Depending on how you structure your estate plan, you may need to understand the different people responsible for carrying out your wishes and managing property for your beneficiaries. An executor and a trustee can both play important roles, but they do not have the same responsibilities or authority. Here are the key differences between these two roles.

Executor

An executor handles your estate after your death and follows the instructions in your will. Their work generally includes:

Gathering and protecting your property
Paying valid debts, expenses and taxes
Handling the probate process when required
Distributing your remaining property according to your will

In Pennsylvania, the executor named in your will receives letters testamentary from the county register, giving that person authority to administer your estate. Pennsylvania law also requires personal representatives to administer estates according to law.

Trustee

A trustee manages property held in a trust according to the trust's instructions and for the benefit of its beneficiaries. Depending on your trust, the trustee may manage property during your lifetime, after your death or both. They may handle tasks such as investing trust assets, paying permitted expenses and distributing property when the trust directs. Pennsylvania law requires trustees to follow the governing trust document and applicable trust law when administering the trust.

Key differences

The two roles differ most in when their responsibilities begin, how long they may last and how they interact with your overall estate plan. An executor generally steps in after your death to settle your estate. Once the executor completes the required tasks and distributes the estate property, that role typically comes to an end. A trustee may have a longer-term responsibility. For example, if your trust instructs someone to hold money for a child until they reach a certain age, the trustee may continue managing those assets for years after your death. The roles can also operate at the same time. If your estate plan includes both a will and a trust, you could have an executor handling matters involving your estate while a trustee manages assets that the trust controls. That distinction matters because each person must follow the instructions that apply to their particular role.

Know who handles what

Understanding these roles can help you review your estate plan and see how your will and trust work together. If you have both documents, reviewing them with an attorney can help you confirm that you have named the appropriate people and that their responsibilities fit your wishes.

How Pittsburgh couples can prepare for collaborative divorce

2026-09-08T11:41:47Z

Divorce can be hard, but couples do not always need to go to court to settle things. They can opt for a collaborative divorce. In this process, both spouses and their lawyers work together outside the courtroom. The goal is to agree on issues like property, money, support and parenting. In Pennsylvania, collaborative divorce is voluntary. Both spouses must agree to take part. They must also sign a written agreement and each hire their own lawyer.

How couples can prepare for collaborative divorce in Pittsburgh

Before starting the collaborative process, couples should understand how it works. They should also prepare for the discussion ahead. Helpful steps that can get them ready include:

Reviewing the participation agreement: Understand the terms of the agreement including how the collaborative process works and what happens if it ends.
Gathering important financial records: Collect bank statements, tax returns, retirement account records, property documents and other financial information.
Listing marital and separate assets: Make a clear list of property, debts and other assets so both spouses have a better understanding of what may need to be addressed.
Setting personal goals: Think about what matters most, whether that's property, support or parenting.
Preparing to communicate openly: Be ready to share information, discuss concerns and work toward solutions with the other spouse.

The more prepared each spouse is before the first session, the more efficiently the collaborative process tends to move and the less likely unexpected financial or parenting questions are to stall progress.

Talking with a family law attorney before you begin

Couples who are considering collaborative divorce may benefit from speaking with an experienced family law attorney. An attorney can explain the available options and what to expect during the process.

How to calculate quarterly estimated taxes for your business

2026-09-03T05:21:08Z

Running a business means keeping an eye on more than revenue and operating costs. Tax obligations also require planning, especially when income is not subject to regular paycheck withholding. For many business owners, that means paying taxes during the year rather than waiting until filing season. If you anticipate owing at least $1,000 in federal tax after accounting for withholding and credits, you may have to make estimated tax payments. Planning ahead can help you avoid an unexpected balance when you file your return and may reduce the possibility of an underpayment penalty.

Income that may require estimated payments

Estimated taxes generally apply to taxable income for which taxes are not withheld as you receive it. Depending on your circumstances, this can include:

Business or self-employment income
Rental income
Interest and dividends
Capital gains and other investment income

For business owners, estimated payments can cover both federal income tax and self-employment tax. State or local tax obligations may apply as well. The IRS explains estimated tax requirements for self-employed individuals and business owners.

How to estimate what you owe

A practical starting point is your most recent tax return. Review your income, deductions, credits and total tax, then consider how your business and other income may change during the current year. You may be able to use your previous year's tax liability to help determine whether you are meeting a federal safe harbor. Higher-income taxpayers generally have a higher required percentage under these rules. Your filing status and income level can affect the calculation, so do not assume that last year's payment amount will automatically be sufficient. Your estimate may need to account for:

Federal income tax
Self-employment tax
State and local taxes
Available deductions and credits
Tax already being withheld from other income

Adjusting payments when income changes

Business income does not always arrive evenly throughout the year. If your earnings are relatively steady, your estimated payments may be similar. But if you expect substantially higher income during particular months or quarters, an annualized approach may provide a better reflection of when you actually earn that income. Review your projections regularly rather than setting an amount once and forgetting about it. A significant change in business income, deductions or other taxable income may warrant recalculating your remaining payments. Estimated tax payments generally follow four annual due dates, although those dates do not necessarily correspond exactly to the traditional three-month calendar quarters. Keeping organized records of income and payments can make this process easier. If you are unsure how much to pay or which safe-harbor method applies to you, a tax professional can help evaluate your circumstances and develop an appropriate payment strategy.

Talking to children about collaborative divorce in Pennsylvania

2026-08-11T09:08:35Z

Divorce is a significant life transition, but a collaborative approach can help Pennsylvania parents handle it with more respect and less conflict. In a collaborative divorce, the spouses and their professional team work together outside of court to resolve custody, financial and property issues. That cooperative process can also make it easier to tell children about the separation in a calm and united way.

Planning the conversation together

When preparing to talk to children, parents should plan the conversation together first. They should agree on what to say, avoid blame and keep adult financial details out of the discussion. A calm, familiar setting can help children feel more secure. It is also best to avoid times when school, holidays or other stressful events may add to their emotional burden.

During the conversation, parents should focus on three key messages:

No blame: Children may think they caused the separation, so parents should clearly say it is not their fault.
Unconditional love: Children need reassurance that both parents will continue to love and support them.
Parental teamwork: Parents can reassure children that, even though the family structure is changing, both parents will continue working together to support and care for them.

Children also need to know what will stay the same. Parents should point out familiar routines, such as school, sports, friends and time with relatives. If some details are still uncertain, honest reassurance is better than making promises that may change later.

Bringing professional guidance

Pennsylvania’s collaborative divorce process may include, depending on the family's needs, neutral child specialists or divorce coaches. These professionals can give children a safe place to share their feelings and can help parents build practical co-parenting plans. Their support can reduce conflict and help children adjust to the transition.

Protecting your children’s well-being

How parents handle divorce can shape how children experience it. By working together and speaking with honesty and care, parents can protect their children’s emotional well-being and set the stage for healthy co-parenting in the future. If you are considering a collaborative divorce, contact an experienced Pennsylvania family law attorney today to explore your options and protect your family's future.

What happens to retirement accounts and pensions?

2026-08-02T08:28:54Z

Retirement accounts and pensions are often among the most valuable assets a couple owns. If you are going through a divorce in Pittsburgh or elsewhere in Pennsylvania, you may wonder whether these assets will be divided and how that process works. Understanding the rules can help you make informed decisions and protect your financial future.

Are retirement accounts considered marital property?

Pennsylvania follows the principle of equitable distribution, which means marital property is divided fairly, though not necessarily equally.

In many cases, the portion of a retirement account or pension earned during the marriage is considered marital property. Contributions made before the marriage generally remain separate property, while contributions and growth that occur during the marriage may be subject to division.

Common retirement assets include:

401(k) plans
Traditional and Roth IRAs
Pensions
403(b) plans
Government and military retirement benefits

Determining what portion is marital property often requires a careful review of account statements and employment records.

How are retirement accounts divided?

The method of division depends on the type of retirement account involved.

For employer-sponsored retirement plans, such as many 401(k) plans and pensions, the court may require a Qualified Domestic Relations Order (QDRO). This legal document instructs the plan administrator how to divide the benefits without triggering unnecessary tax consequences.

Individual retirement accounts, or IRAs, may be divided through the divorce agreement if the transfer complies with applicable tax laws.

Because every retirement plan has its own rules, proper drafting is essential.

What factors affect property division?

Pennsylvania courts consider several factors when dividing marital property, including:

The length of the marriage
Each spouse's income and earning capacity
Contributions made by each spouse during the marriage
The value of marital assets
Each spouse's financial needs after divorce

The court seeks an equitable outcome based on the family's unique circumstances rather than automatically dividing every asset equally.

Why should you avoid informal agreements?

It may seem easier to divide retirement assets without formal legal documents, but doing so can create unexpected tax consequences or delays. Working with an attorney helps ensure that:

Retirement accounts are properly valued.
Division complies with state and federal law.
Required court orders are prepared correctly.
Your long-term financial interests remain protected.

Protect your financial future

Retirement savings often represent years of hard work and careful planning. An experienced Pittsburgh divorce attorney can explain how Pennsylvania's equitable distribution laws apply to your case, help value retirement assets and work toward a fair resolution that supports your long-term financial goals.

Can you challenge the results of an IRS audit?

2026-07-28T21:40:06Z

The Internal Revenue Service (IRS) often conducts audits to verify that the information reported on tax returns is accurate and complies with federal tax laws. During the process, the agency may review your income, deductions, credits and other financial records to determine whether you paid the correct amount of tax. An IRS audit may end without any meaningful changes, but it could also leave you facing additional taxes, penalties or interest you did not expect. If that happens, it is important to understand that the IRS's findings are not always the final word.

You may have options to appeal the outcome

Many people assume that once the IRS issues its findings, there is nothing left to do except pay the amount requested. In reality, that is not always true. IRS auditors can make mistakes, misunderstand the facts or interpret complex tax rules differently than you do. If you believe the audit reached the wrong conclusion, you may have opportunities to dispute the findings. The appeals process generally begins by formally notifying the IRS that you disagree with the audit determination. If the issue cannot be resolved, your case may then be reviewed by an independent IRS office. In certain cases, the dispute may proceed to court for resolution.

Make informed decisions about your next steps

It's worth noting that not every negative IRS finding is eligible for appeal. Whether you have the right to challenge the outcome depends on the circumstances of your case and the reasons for your disagreement with the IRS's findings. Before accepting an audit determination or pursuing an appeal, consider seeking professional legal guidance. A qualified review of your situation can help you understand your options and determine the most appropriate path forward.

Will divorce affect an inheritance you already received?

2026-07-17T14:17:36Z

A divorce certainly can affect an inheritance that you have already received from your parents, as it may be one of the more substantial financial assets that you own. But exactly how it is addressed will depend on a number of factors. For one thing, your inheritance may initially be a separate asset. Since it is not a marital asset, this means it does not automatically go through property division. You may simply get to keep the entire inheritance, even though you have to divide other marital assets, such as your income, earnings, investments, real estate, savings and much more. However, if you commingled the inheritance by mixing it with other marital assets or sharing it with your spouse after you received it, that may mean it now qualifies as a marital asset. It then has to go through property division, so your spouse may be entitled to at least a portion of the inheritance.

How can you protect your inheritance?

If you are worried about divorce, one way to protect the inheritance is simply to keep it separate the entire time that you own it. If it is a financial inheritance, for instance, keep it in a personal bank account, rather than depositing it in the joint account you share with your spouse. Another potential option is to use a prenuptial or postnuptial agreement. This agreement can clearly define the inheritance as something that you own personally, keeping it out of property division if you do wind up getting divorced. These types of financial issues are a common cause of conflict, especially in high-asset divorce cases where the inheritance is incredibly valuable. If you find yourself in this position, an experienced family law attorney can help you carefully consider your options.

What are the initial steps of filing for a Pennsylvania divorce?

2026-07-07T00:09:49Z

When you decide to divorce your spouse in Pennsylvania, you need to file a complaint with the court. Along with your complaint, you have to attach a Verification and a Notice to Defend and Claim Rights. This alerts the court to your intent to file for a divorce and gets the process started. However, the court will not set up initial hearings or take other official steps to help you end your marriage until you have served the divorce petition on your spouse. They will then respond to that petition, and the clerk can begin the process. So how long do you have to serve the divorce petition on your spouse?

It depends where they are located

If you and your spouse are both in Pennsylvania, then you have just 30 days to serve the paperwork on your spouse. Once you have filed the complaint with the court, it is important to move relatively quickly to notify your spouse of your intent to file and give them their copy of the paperwork. However, there are cases where a spouse is out of the state at the time of service. Maybe they spend extended periods of time in another state for work, for example, or even in another country. If they are not in Pennsylvania, then you have 90 days to serve them with the divorce petition. The court gives you extra time, which helps with the complexities of contacting your spouse and communicating your intent to end the marriage. These steps can help you get a divorce underway in Pennsylvania. Be sure you know exactly what legal options you have as the process moves forward.

Why your business needs a buy-sell agreement

2026-06-27T02:49:03Z

Picture this: Your business partner of many years passes away unexpectedly. Within weeks, you're sitting across the table from their spouse, who now owns half your company and wants either a quick payout or a say in how things run. You never planned for this conversation, and now you're having it while scrambling to figure out what comes next. An unexpected change in ownership can create serious problems for a closely held business. If one owner passes away, divorces or experiences financial difficulties, their ownership interest may end up in the hands of a spouse, heir, creditor or other third party. This is where a buy-sell agreement can be critical.

How a buy-sell agreement works

A buy-sell agreement is a contract among business owners that dictates what happens to ownership interests when a triggering event occurs. It could be death, disability, divorce, retirement or even a partner simply wanting out. Without one, Pennsylvania's default partnership and corporate laws apply, and they likely don’t match what you'd actually want for your business

Reduce conflict during difficult transitions

Ownership transitions are often emotional and stressful. Questions about valuation, purchase terms and management authority can create serious disputes among owners, family members and stakeholders. A properly drafted buy-sell agreement addresses these issues before problems arise. Setting expectations in advance reduces uncertainty and helps prevent disagreements from getting out of hand.

Protect business stability

Customers, employees and lenders often become concerned when ownership issues emerge. Uncertainty at the ownership level can affect daily operations and long-term planning. A buy-sell agreement provides direction during major ownership events, which helps preserve confidence in the business and allow operations to continue with minimal disruption. The effectiveness of a buy-sell agreement depends on how well it reflects the realities of your business, not on what worked for someone else. You need it built around your specific ownership structure, your industry and your long-term goals for the business. Having legal guidance can help you craft a solid agreement that addresses potential risks before they become costly disputes.

Estate planning for blended families

2026-06-15T02:37:49Z

Families come in many forms, and blended families often bring unique dynamics that deserve careful consideration when putting an estate plan in place. When spouses have children from previous relationships, it’s crucial to ensure that family members are protected and cared for. Without a clear plan in place, misunderstandings and disputes can arise after a loved one's passing. Taking the time to create a comprehensive estate plan can help provide clarity and peace of mind for the entire family.

Protecting loved ones while preserving family harmony

A blended family, also referred to as a stepfamily, is a family unit created when two people form a relationship and one or both bring children from prior relationships into the household. One of the biggest challenges in estate planning for blended families is balancing the financial needs of a current spouse with the desire to provide for children from prior relationships. Many people assume their assets can automatically be distributed according to their wishes, but state laws may not always produce the intended result. A carefully written estate plan allows individuals to clearly define how assets should be managed and distributed.

The role of trusts

Trusts can be an extremely valuable tool for blended families. A trust is a legal arrangement that allows assets to be managed and distributed according to specific instructions for the benefit of designated beneficiaries. For example, a trust can provide financial support for a surviving spouse while preserving assets for children from a previous marriage. This type of arrangement can help reduce uncertainty, minimize potential conflicts and prevent unintended disinheritance.

Beneficiary designations outside the estate plan

Beneficiary designations should also be reviewed regularly. Retirement accounts, life insurance policies and payable-on-death accounts pass directly to named beneficiaries and generally operate outside of a will. Failing to update these designations after marriage, divorce or other major life events can create outcomes that do not reflect current wishes. Regular reviews can help ensure that all parts of an estate plan work together to support long-term goals. If you have questions about creating or updating an estate plan, consider speaking with an experienced legal professional who can help you develop a strategy tailored to your family's unique needs.