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.

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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)

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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.

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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

What happens after you buy a house and the deed gets “recorded”? For most of us, the Recorder of Deeds Office feels like a mysterious backroom of government paperwork — but behind those records lies the backbone of property ownership, public history, and fraud prevention.

In this episode of Death and Dirt, Fred, Jay, and Jenn sit down with Jeanne Sorg, Montgomery County’s Recorder of Deeds and Mayor of Ambler Borough. Jeanne sheds light on what her office really does — records millions of property documents, protects homeowners from deed fraud, honors veterans through the Montco Roots program, and digitizes decades of public records.

We discuss how the pandemic accelerated e-recording, the surprising ways property records reveal local history, and what it means to lead in both county and borough government. Whether you’re a real estate attorney, history buff, or curious homeowner, this conversation will change the way you see those stamped deeds in your file cabinet.

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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’re joined by Anna Marie Sossong, Esq., Underwriting Counsel at Conestoga Title Insurance Company, who brings decades of experience in real estate law, commercial transactions, and title work. Together, we unpack a major regulatory change on the horizon: FinCEN’s new rule taking effect in December 2025.

This rule will require title agents to report additional information on certain real estate transactions—particularly those involving cash, trusts, or business entities—in the federal government’s effort to combat money laundering.

Anna Marie helps us break down:

• What FinCEN is and why this rule matters for real estate professionals.

• Which transactions are covered and what information must be reported.

• How this impacts title agents, attorneys, trustees, and estate planners.

• Practical steps professionals can take now to prepare.

Whether you’re a title agent, attorney, estate planner, or simply curious about how federal regulations are reshaping real estate transactions, this conversation will give you clarity on what’s changing, what’s at stake, and how to stay ahead.

FinCEN Residential Reporting

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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, we sit down with Dean Jerry Dickinson, the youngest active dean of any U.S. law school, to trace his remarkable journey—from Pittsburgh native to constitutional law scholar, civil rights lawyer, and, as of January 15, 2025, Dean of Pitt Law School at age 38. Dean Dickinson discusses his early years in private practice at Reed Smith LLP, his deep roots in constitutional law and real property (takings) litigation, and his unplanned but meaningful transition into academia after clerking in the Third Circuit and founding a housing rights pro bono project.

Reflecting on his multifaceted career spanning private practice, academia, and leadership, Jerry Dickinson offers an insider’s view of life in legal education—balancing teaching, strategic planning, and community engagement. He shares insights into how real property and trusts and estates are evolving in law school curricula, especially as bar exam requirements and market dynamics shift. From the importance of mentorship to actionable steps bar associations can take, Jerry offers a thoughtful look at how to support the next generation of lawyers in these foundational, yet often overlooked, fields.

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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 Special Bonus Episode of Death and Dirt, we sit down with Christine M. (“Chrissy”) Green, a seasoned tax attorney and Member at Steptoe & Johnson PLLC, to break down the sweeping changes introduced by the One Big Beautiful Bill Act (OBBBA or OB3). Chrissy provides clear insights into how these new provisions impact estate planning and real estate professionals, from the historic increase in the federal estate tax exemption to the shifting focus toward income tax planning.

We dive into key topics including the SALT cap and trust planning for high-income taxpayers, the new rules for charitable deductions, the creation of MAGA accounts, and the impact on depreciation, cost segregation studies, and recapture issues for real estate investors. We also touch on the qualified business income deduction under §199A and the planning opportunities and pitfalls that arise from OB3. Whether you’re an estate planner, real estate professional, or advisor navigating the post‑OBBBA landscape, this episode offers practical insights and timely strategies to help you stay ahead.

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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, we’re joined by Anne N. John, Esq., to discuss her work with the Advisory Council on Elder Justice in the Courts and Pennsylvania’s broader efforts to strengthen protections for older adults. Anne, a long-serving member of the Council, shares insight into its mission, structure, and accomplishments—including the implementation of the Guardianship Tracking System (GTS) and the impact of two statewide Guardianship Summits. We explore how the Council—comprised of judges, state officials, attorneys, and advocates—has helped shape legislative and procedural reforms, such as Pennsylvania’s recently enacted Act 61 of 2024, which enhances due process and reinforces protections for individuals involved in guardianship proceedings.

The conversation also examines the intersection of elder law, ethics, and public education. Anne reflects on the importance of proactive planning and how tools like powers of attorney can often serve as effective alternatives to guardianship, helping preserve autonomy and dignity. Listeners will come away with a deeper understanding of the legal frameworks surrounding guardianship in Pennsylvania, the resources available through the Office of Elder Justice in the Courts, and the critical role attorneys play in protecting vulnerable elders from neglect, exploitation, and loss of access to justice.

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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