Season Two of Death and Dirt opens with a conversation between the co-hosts reflecting on Season One and setting the stage for what’s ahead.

We revisit some of our past guests and the insights they shared, talk through themes that kept resurfacing, and preview topics we’re excited to explore in the coming season. We also spend time discussing the value of professional engagement—particularly the role the Pennsylvania Bar Association plays in fostering thoughtful dialogue, education, and cross-disciplinary collaboration in real estate and trusts and estates practice.

Whether you’re catching up on the show for the first time or returning for another season, this episode offers context, perspective, and a clear sense of where Death and Dirt is headed next.

~~~

Jennifer Galloway - Jenn attended Elizabethtown College, double majored in Criminal Justice and Political Science, always planning to attend law school. She graduated Summa Cum Laude from Duquesne University School of Law, in Pittsburgh, and moved back to York County, where she currently resides and works. After just over a decade in private practice in estate planning, estate and trust administration and Orphans’ Court litigation, Jenn recently joined Counsel Trust Company as their Chief Fiduciary Officer. In this new role, she oversees the trust operations and administrations department back office and team of financial advisors, and was happy to trade the billable hour for a bit more structure.

Jay Hagerman - Jay earned a degree in American history at Gettysburg College. During that time, he worked in the White House Office of Correspondence in Washington, D.C. He attended Duquesne University School of Law, focusing his time learning about laws relating to wealth creation and preservation. He founded the elder law firm Abernethy & Hagerman, where he currently works. Jay resides in Hampton Township with his wife and family, which allows him to serve clients throughout Western Pennsylvania.

Fred Long - Fred Long is a partner at Long Brightbill, a law firm based in Lebanon, Pennsylvania. His practice is focused on estate planning, trust and estate administration, probate, and real estate transactions. Fred holds an Estate Planning Certificate from Temple University Beasley School of Law and earned a Juris Doctor from Widener University School of Law, graduating with honors. Additionally, he has a Bachelor of Science in Communications with a Minor in Economics from Susquehanna University. In addition to his professional work, Fred is actively involved in community organizations and enjoys spending time with his family and friends, engaging in outdoor activities such as mountain biking, hiking, camping, skiing, and exploring the Pennsylvania wilderness.

*audio editing & music by ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Nick DeMatteo⁠⁠

In this episode of Death and Dirt, Philadelphia trusts and estates attorney Charles Bender joins the show to break down one of Pennsylvania’s most misunderstood inheritance tax provisions: the Qualified Family-Owned Business Interest (QFOBI) exemption. We cover who qualifies, how investment real estate fits in, why the seven-year rule matters, and what families can do to avoid costly mistakes. A must-listen for practitioners, advisors, and anyone navigating PA inheritance tax.

Charles Bender is a partner at Fox Rothschild LLP. He focuses his practice on tax and estate planning for high-net-worth individuals and trust and estate administration. Chuck is a frequent lecturer and writer on tax and estate topics. He has been a pioneer in incorporating the computer into the practice of law, drafting document assembly systems for preparing complex estate planning documents, and developing spreadsheet and PowerPoint presentations to make even the most complicated estate planning concepts simple for others to understand. In addition, Chuck is a past president of the Bucks County Community College Foundation, where he served as a Board member for 14 years. He is also on the Board of All Vets USA, Inc., a 501(c)(3) organization that supports veterans' causes.

Additional Show Notes:

• Article by Charles Bender: The New Pa. Inheritance Tax Exemption for Qualified Family-Owned Business Interests (2013)

• Article by Charles Bender: The PA Inheritance Tax Exemption for Qualified Family-Owned Business Interests — 10 Years Later: Does a Rental Real Estate Business Qualify for the Exemption? (2024)

• Form: REV-571 / Schedule C-SB

• Statute: 72 P.S. § 9111(t)

~~~

Jennifer Galloway - Jenn attended Elizabethtown College, double majored in Criminal Justice and Political Science, always planning to attend law school. She graduated Summa Cum Laude from Duquesne University School of Law, in Pittsburgh, and moved back to York County, where she currently resides and works. After just over a decade in private practice in estate planning, estate and trust administration and Orphans’ Court litigation, Jenn recently joined Counsel Trust Company as their Chief Fiduciary Officer. In this new role, she oversees the trust operations and administrations department back office and team of financial advisors, and was happy to trade the billable hour for a bit more structure.

Jay Hagerman - Jay earned a degree in American history at Gettysburg College. During that time, he worked in the White House Office of Correspondence in Washington, D.C. He attended Duquesne University School of Law, focusing his time learning about laws relating to wealth creation and preservation. He founded the elder law firm Abernethy & Hagerman, where he currently works. Jay resides in Hampton Township with his wife and family, which allows him to serve clients throughout Western Pennsylvania.

Fred Long - Fred Long is a partner at Long Brightbill, a law firm based in Lebanon, Pennsylvania. His practice is focused on estate planning, trust and estate administration, probate, and real estate transactions. Fred holds an Estate Planning Certificate from Temple University Beasley School of Law and earned a Juris Doctor from Widener University School of Law, graduating with honors. Additionally, he has a Bachelor of Science in Communications with a Minor in Economics from Susquehanna University. In addition to his professional work, Fred is actively involved in community organizations and enjoys spending time with his family and friends, engaging in outdoor activities such as mountain biking, hiking, camping, skiing, and exploring the Pennsylvania wilderness.

*audio editing & music by ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Nick DeMatteo⁠⁠

In this episode, we sit down with Vicky Ann Trimmer—attorney, CPA, and Partner at Daley Zucker, LLC—to talk about how Pennsylvania tax rules affect the transfer of family farms, during life and at death.

Vicky shares her path from the Pennsylvania Department of Revenue to agricultural law, a transition that brought together her legal training, tax background, and upbringing on a family farm. Her experience gives her a unique perspective on the challenges families face when planning for the next generation.

We discuss the major agricultural exemptions in Pennsylvania’s inheritance tax laws, why they matter to farming families, and what people should understand before choosing between different options. Vicky also walks through the realty transfer tax rules that apply when farmland is moved into an LLC or other family entity—and when those transfers may qualify for a tax break.

We wrap up with a look at a newer provision that allows certain farmland sellers to spread out capital gains tax over time, offering another tool for easing transitions between generations.

Whether you’re part of a farm family, support agricultural clients, or simply want a clearer picture of how these rules work, this conversation offers a practical overview to help people make informed decisions about one of their most important assets—the family farm.

~~~

Jennifer Galloway - Jenn attended Elizabethtown College, double majored in Criminal Justice and Political Science, always planning to attend law school. She graduated Summa Cum Laude from Duquesne University School of Law, in Pittsburgh, and moved back to York County, where she currently resides and works. After just over a decade in private practice in estate planning, estate and trust administration and Orphans’ Court litigation, Jenn recently joined Counsel Trust Company as their Chief Fiduciary Officer. In this new role, she oversees the trust operations and administrations department back office and team of financial advisors, and was happy to trade the billable hour for a bit more structure.

Jay Hagerman - Jay earned a degree in American history at Gettysburg College. During that time, he worked in the White House Office of Correspondence in Washington, D.C. He attended Duquesne University School of Law, focusing his time learning about laws relating to wealth creation and preservation. He founded the elder law firm Abernethy & Hagerman, where he currently works. Jay resides in Hampton Township with his wife and family, which allows him to serve clients throughout Western Pennsylvania.

Fred Long - Fred Long is a partner at Long Brightbill, a law firm based in Lebanon, Pennsylvania. His practice is focused on estate planning, trust and estate administration, probate, and real estate transactions. Fred holds an Estate Planning Certificate from Temple University Beasley School of Law and earned a Juris Doctor from Widener University School of Law, graduating with honors. Additionally, he has a Bachelor of Science in Communications with a Minor in Economics from Susquehanna University. In addition to his professional work, Fred is actively involved in community organizations and enjoys spending time with his family and friends, engaging in outdoor activities such as mountain biking, hiking, camping, skiing, and exploring the Pennsylvania wilderness.

*audio editing & music by ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Nick DeMatteo⁠⁠