The “grace period” for projects designed under the prior PA UCC has ended as of July 1, 2026. This means that all municipalities and municipal code officials across the Commonwealth, in addition to designers, contractors and builders who work with them, must ensure compliance with the new code.
Stephen Olsen on What the Culp Decision Means for Taxpayers
As a founder of the Procedurally Taxing blog, Gawthrop Greenwood partner Stephen J. Olsen recently served on a Tax Analysts panel explaining the Third Circuit’s decision in Culp, in which the court held that the filing deadline for a Tax Court case isn’t jurisdictional and is subject to equitable tolling. That key decision reverses precedent and will give more taxpayers an opportunity to participate in Tax Court. The panel explained what the decision means for low-income taxpayers and for tax administration and jurisprudence.
Olsen is a member of the Trusts and Estates Department at Gawthrop Greenwood, where he practices in taxation, estate and trust administration, estate planning taxation and business transactions. He is a Faculty Director of the Villanova University Graduate Tax Program.
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