The IRS also provides standard mileage rates for medical and moving expenses. For 2014, the rate is 23.5 cents per mile (down from 24 cents for 2013).The standard rate for charitable expenses is set by statute and remains at 14 cents per mile.The various standard mileage rates for 2014 apply to miles driven on or after January 1, 2014.To ensure compliance with requirements imposed by the IRS, and other governing bodies, please note the following.or 2014, the rate is 23.5 cents per mile (down from 24 cents for 2013). The standard rate for charitable expenses is set by statute and remains at 14 cents per mile.
A legal personal representative is a person who is: 1  an executor of another person's will; 2  the administrator of deceased person's estate; 3  the trustee of a legally disabled person's estate or affairs; or.  a person who has been granted an enduring power of attorney over the affairs of another person.
If the estate being administered is that of a deceased person, the personal representative is either an executor if the deceased person left a will or an administrator of an intestate estate. In other situations, the personal representative may be a guardian or trustee, or other position. As a fiduciary, a personal representative has the duties of loyalty, candor or honesty, and good faith. In the United States, punctilio of honor, or the highest standard of honor, is the level of scrupulousness that a fiduciary must abide by.