Below is a review of the posts on Facebook and LinkedIn from the past week. You can check out the full posts by clicking on the links.
NOTE: remember that we post every other day.
The posts on Sunday 8/23/2026, here and here, noted previous vaccinations should not bar worker’s religious vaccine exemption request, says federal appellate court. This does not yet hold sway in PA, but if extended to PA it may broaden employers’ general accommodation duties and exposure.
A former consultant for The Permanente Medical Group (TPMG) may proceed with her lawsuit alleging that TPMG unlawfully denied her request for a religious exemption from a COVID-19 vaccine mandate, the 9th U.S. Circuit Court of Appeals held recently in reversing the lower court’s opinion. It takes a long time for cases to work through the federal court system so yes, we are still dealing with COVID issues (and they could have implications beyond their facts too). Let’s take a closer look.
The plaintiff in Weiss v. The Permanente Medical Group, Inc. is a Christian Jew. In her exemption request, she cited Bible passages as well as Jewish law; what she said they mandated relative to the vaccine is in the post. TPMG provisionally approved the request, but later required Weiss to submit further information, which she only partly provided. TPMG then revoked the exemption and placed Weiss on unpaid leave before firing her. A federal trial court initially dismissed the case, holding that Weiss insufficiently provided TPMG notice of the conflict between her religious beliefs and the vaccine mandate. Then it was reversed on appeal. TPMG’s comment is noted in the post.
On appeal the analysis turned on whether Weiss had sufficiently communicated to TPMG how her sincerely held religious belief conflicted with its vaccine mandate.
Under both Title VII of the 1964 Civil Rights Act and (California) state law, religious discrimination plaintiffs must show that they have a “bona fide religious belief” that conflicts with an employment duty. The plaintiff also must show she met other criteria as noted in the post.
The trial court determined that Weiss expressed only general objections to the COVID-19 vaccine and, despite the religious references her request incorporated, said that if her request were to be deemed sufficient notice of religious conflict, that would have resulted in a “limitless excuse” for avoiding unwanted obligations.
But on appeal the 9th Circuit disagreed, holding that courts have only narrow responsibility to assess the sincerity and reasonableness of an employee’s asserted religious belief. Its conclusion is noted in the post.
TPMG argued that Weiss failed to demonstrate her conflict in part because she admitted to having received other vaccines in the past and did not explain why the COVID-19 vaccine differed from other vaccinations. TPMG sent Weiss a list of follow-up questions that touched upon subjects such as her medication history, but Weiss refused to answer questions she believed sought such medical information, which she considered private.
But the 9th Circuit pointed out a discrepancy in TPMG’s actions and the resulting effect on Weiss’s legal burden – see the post.
The 9th Circuit’s decision is notable given the court’s 2025 decision in a separate COVID-19 vaccine mandate lawsuit involving an Oregon health system. In Detwiler v. Mid-Columbia Medical Center(linked in the post), the court held that an employee who opposed an employer’s proposed COVID-19 testing alternative to vaccination did so on a “personal and secular” basis rather than under a bona fide religious belief. The underlying basis of the vaccine objection in Detwiler is discussed in the post.
The 9th Circuit referenced Detwiler in its Weiss decision, distinguishing the 2 cases – see the post for the details.
TAKEAWAY: Can an employee validly request a religious accommodation without really tying it to her sincerely held beliefs? The answer now is “it depends”.
The posts on Tuesday 8/25/2026, here and here, went inside some of the craziest HOA rules. Most if not all of the restrictions mentioned are common in Pennsylvania. Many residents buy into a condominium or homeowners association for convenience, aesthetic appeal and uniformity, and certain restrictions are necessary to maintain those values.
Using it as an example, across California (nicknamed the Golden State), HOAs are notorious for policing everything from the color of the front door to the calendar dates residents can display holiday decorations. HOAs there have unleashed what some see as draconian mandates that leave residents wondering if they bought a dream home or signed up for suburban probation. This article includes a few of what might be considered some of the most insane HOA rules encountered by homeowners across California.
In communities like San Diego’s Rancho Santa Fe, homeowners must choose from an HOA-approved palette to repaint their homes, submit detailed applications, and identify exactly what color will be used. See the photos embedded in the post.
That community’s broader design guidelines (linked in the post) also discourage anything too eye-catching, and they specifically warn against “brilliant” colors — even singling out the one noted in the post as an example of what’s considered inappropriate. Earth tones, oatmeal shades and muted finishes are preferred.
One Redditor complained (see the post for a link) that they could not remove a tree or install solar without HOA approval. Yep, that’s life in a planned community (and common in Pennsylvania associations).
And then there are the residents at the Ambiance townhouse community in San Diego’s San Marcos who exploded in anger after their HOA ordered them to take down their American flags (see link embedded in the post) or face crushing fines. Just before the Fourth of July, the HOA cracked down on residents displaying the Stars and Stripes. Resident outrage ensued and owners slammed the demand as un-American. One such owner, Amy Cooke, 62, talked to the media – see the post. And, again, see the photos embedded in the post.
This author notes that American flags are different than other flags, signs, banners and the like. There is a federal statute that governs and tells associations what they can and cannot restrict relative to the flying of the flag within the community.
Moving around, in Orange County, CA, residents are even banned from spreading holiday cheer whenever the mood strikes. At the Auburn Community Association in Irvine, holiday spirit is governed with strict calendar precision. Christmas and New Years decorations are only allowed between Nov. 15 and Jan. 15, according to the association’s official rulebook (linked in the post). But what if residents want to fly a banner or set up festive decor for other holidays like Memorial Day or Chinese New Year? See the post. Again, restrictions like this are common throughout Pennsylvania associations.
Up north in Danville, CA, the Blackhawk Home Owners Association implemented a rule blacklisting basketball hoops in homeowners’ driveways. What the association’s architectural standards reportedly provide is in the post. (This too is not uncommon in Pennsylvania). And yup, photo is again embedded in the post.
In a 2023 Change.org petition (linked in the post) started with the hope of repealing the basketball hoop ban, a resident cited the difficulty with the ban as written and how it effectively banned hoops altogether – see the post. More than 100 homeowners ultimately signed the petition.
And then there are the many California HOAs that enforce tight time frames for when trash bins can sit on the curb in the name of community aesthetics. In one massive development, the Woodbridge Village Association enforces strict and detailed garbage rules. Under its architectural rulebook (linked in the post), trash cans cannot be placed at the curb until after 5 p.m. the day before collection and must be returned to an enclosed storage area and out of view by 8 a.m. the following day. The rules, which apply to almost 10,000 residential properties, also provide for trash bin location when not at the curb (see the post). This type of regulation is also extremely common in Pennsylvania associations.
The HOAs aren’t just making up rules on the fly. The more than 50,000 homeowners associations in California operate under a statute (identified in the post) which gives them authority to adopt and enforce community rules. Pennsylvania has similar uniform statutes for condominiums, planned communities and real estate cooperatives within the state.
Ironically, many of the rules are becoming less financially painful for homeowners thanks to a recent change in California law that is discussed in the post. As of now, Pennsylvania has no such statutory cap on fines.
Comments from the HOAs references in the post? See the post.
TAKEAWAY: In Pennsylvania, owners are (supposed to be) given a copy of the various restrictions governing the property they are looking to buy before they actually purchase, so they should know what rules they will be expected to abide by once they move into the community. A community association lawyer can help with questions or legal issues.
The posts on Thursday 8/27/2026, here and here, discussed what you need to know about Pennsylvania inheritance tax. When a family member passes away and leaves assets behind, most people assume the hard part will be dividing up assets among the surviving family (even if there is a Will). However, for many Pennsylvania residents, the PA inheritance tax comes as a surprise, either because it actually exists, or the rates, or in just how broadly it applies. Anyone with Pennsylvania-based assets should understand how this tax – and other inheritance laws – work before it is too late (meaning when there is still time to plan).
First, what is the Pennsylvania inheritance tax and who has to pay it? Well, Pennsylvania is one of only a handful of states that still imposes an inheritance tax. And unlike the federal estate tax, which applies only to very large estates, Pennsylvania’s inheritance tax generally has no minimum estate size threshold. That means an estate does not need to be worth millions of dollars for the tax to apply.
The PA inheritance tax is imposed on the value of property transferred from a deceased person to their beneficiaries that occurs by any of the methods listed in the post. And the Pennsylvania tax rate is not based on the size of the estate.
Ok, so what are the Pennsylvania inheritance tax rates? The Pennsylvania Department of Revenue sets inheritance tax rates based on the beneficiary’s relationship to the decedent. The current rates range from 0% to 15% and break down like this:
- A 0% rate applies to transfers (1) to a surviving spouse and (2) from a parent to a child who is 21 years of age or younger. Transfers to certain entities are also exempt – see the post;
- A 4.5% rate applies to transfers to direct descendants (which includes those listed in the post) as well as lineal ascendants (including those listed in the post).;
- A 12% rate applies to transfers to siblings – brothers and sisters – of the decedent; and
- A 15% rate applies to all other beneficiaries (which includes those listed in the post – pay particular attention to the last such beneficiary type listed as it surprises many people).
The rates apply to the net fair market value of the property as of the date of death, after certain outstanding debts, funeral expenses, and estate administration costs are deducted.
And what assets are subject to PA inheritance tax? The broad answer is that it applies to most asset types, including real estate located within Pennsylvania, bank and brokerage accounts, vehicles, jewelry, business interests, and certain jointly held property. As to retirement accounts, see the post.
One thing worth mentioning that surprises many families: avoiding probate does not mean avoiding PA inheritance tax. Assets that pass outside of probate, such as those noted in the post, are still subject to Pennsylvania inheritance tax. The two processes are entirely separate, such that structuring an estate to bypass probate does not eliminate the inheritance tax obligation.
Are there Pennsylvania inheritance tax exemptions? There are several categories of property that receive favorable inheritance tax treatment or full exemption under Pennsylvania law. For one, life insurance proceeds paid to a named beneficiary are generally exempt from the Pennsylvania inheritance tax (which often leads to what is mentioned in the post).
Property owned jointly between spouses is exempt because the spousal transfer rate is 0%.
Certain farmland and agricultural property may qualify for an exemption if it in the meets the criteria in the exemption created by Act 85 of 2012 (discussed in the post) and the decedent died after June 30, 2012.
Family-owned business interests (linked in the post) may qualify for an inheritance tax exemption under Act 52 of 2013 if the criteria noted in the post are met.
A family exemption of up to $3,500 may also be available as a deduction from the taxable estate. This applies to household members who relied on the decedent’s income or assets.
And personal property transferred from the estate of a qualifying military member who died as a result of an injury or illness received while on active duty is exempt from PA inheritance tax, effective for decedents dying on or after September 6, 2022.
When is the Pennsylvania inheritance tax due and is there a discount for early payment? The Pennsylvania inheritance tax return, Form REV-1500, must be filed within nine months of the date of death with the Register of Wills in the county where the decedent resided. Failure to file on time can result in a penalty as noted in the post. A one-time 6-month extension can be obtained, but interest will accrue on any unpaid balance after the original nine month deadline.
The flip side is that there is a meaningful incentive to pay the tax early. Pennsylvania offers a 5% discount if the tax is paid within three months of the date of death. Examples of how much this can save are in the post.
Does Pennsylvania have an estate tax in addition to an inheritance tax? Pennsylvania does not currently impose a separate state-level estate tax. However, the federal estate tax applies to estates over the minimum (noted in the post) for individuals dying in 2025. That floor may (and probably will) change in the future. For most Pennsylvania residents, the federal estate tax is not a concern because of the floor, but the PA inheritance tax almost certainly is since it applies regardless of estate size.
What planning steps can help reduce Pennsylvania inheritance tax exposure? Thinking and planning ahead – because we will all die some day – is the most effective tool for Pennsylvania residents who want to minimize the inheritance tax burden on their beneficiaries. And you do, right?
Lifetime gifting can reduce the taxable value of an estate. But since Pennsylvania inheritance tax applies to gifts made within one year prior to death, gifting strategies need to begin well in advance to be effective.
Life insurance designations are one of the most efficient planning tools available. We talked above about the inheritance tax on life insurance proceeds paid to a named beneficiary – that makes the use of life insurance to pass assets to higher-taxed beneficiaries (including those names in the post) a good planning strategy to significantly reduce the overall tax burden.
Reviewing beneficiary designations and account titling, Charitable giving, and special considerations for Farmland and family business owners are each discussed in the post for planning purposes.
Are you ready to understand how Pennsylvania inheritance tax may affect your estate? In other words, how much of what you have worked so hard for will be eaten up by taxes instead of going to your designated beneficiaries?If you have assets in Pennsylvania and people you want to protect, the PA inheritance tax is not something to navigate alone or on a whim. The various rates, exemptions, deadlines, and planning strategies each carry specific requirements and implications, and the literal cost of not planning can fall entirely on the people you leave behind.
TAKEAWAY: Estate planning for Pennsylvania inheritance tax (and other things) is not something that can or should wait for the final months of life. Contact an estate planning professional now to plan ahead and maximize your estate for your beneficiaries.
The posts on Saturday 8/29/2026, here and here, told us neighbors say Gordon Ramsay burger joint is stinking up their pricey condos. Remember that condos are not always in a solely residential area/building. (photo credit thingamagift.com)
NOTE: if you want to listen to the content instead of reading, you can do that from the post.
In this battle of rich people, multi-millionaire celebrity chef Gordon Ramsay (linked in the post) is waging war against wealthy homeowners who claim his burger joint is stinking up their homes. And neither side is budging.
According to a report from the Washington Post, what it smells like around lunchtime at Gordon Ramsay Street Pizza and Gordon Ramsay Street Burger in Washington’s high-end Penn Quarter neighborhood is in the post. And that deeply upsets residents of the upscale condominiums above the Terrell Place restaurant in a mixed-use building that was once the historic flagship Hecht’s Department Store.
But it’s not just the smell. The Post also reports that air quality there is unhealthy. Details on that, including the probable source, are in the post.
Some residents “avoid their units until the restaurant closes and wear N95 masks when home,” the Post also reports. Some of the medical issues that have cropped up are listed in the post.
Condo residents want the restaurant to let them inspect the venting and conduct tests to determine the cause (f the smell and air quality issues), but after months of back-and-forth, the restaurant group and its landlord, Douglas Development, refused. What they said about the smell and its source (as reported by the Post) is detailed in the post.
“I hate when you have to involve lawyers and spend our assessments on attorneys, but at this point, there are people hurting,” condo owner Steve Leinwand told the Post. But does he want action? See the post.
A late-July email from Rachel Poyntz-Baker, Gordon Ramsay Restaurants Global general counsel, stated: “At this time, we do not agree to provide access to the premises for the installation of equipment or the proposed testing.”
Ralph Terkowitz, president of the Board of Terrell Place Condominium Association emphasized this isn’t about eliminating the restaurant. But what it IS about, in his words, is in the post.
TAKEAWAY: This is not necessarily a governing document compliance matter, but more about meeting any municipal food and air quality issues – an being a good neighbor to those who live nearby and, presumably, would be customers.