O.C.G.A. § 53-12-452 — GA Code / Title 53 / Chapter 12 / Section 53-12-452
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-452
Status: in_force

(a) As used in this Code section, the term “ depreciation ” means a reduction in value due to wear, tear, decay, corrosion, or gradual obsolescence of a fixed asset having a useful life of more than one year.

(a) As used in this Code section, the term “ depreciation ” means a reduction in value due to wear, tear, decay, corrosion, or gradual obsolescence of a fixed asset having a useful life of more than one year.

(b) A trustee may transfer to principal a reasonable amount of the net cash receipts from a principal asset that is subject to depreciation but shall not transfer any amount for depreciation: (1) Of that portion of real property used or available for use by a beneficiary as a residence or of tangible personal property held or made available for the personal use or enjoyment of a beneficiary; (2) During the administration of a decedent's estate; or (3) Under this Code section if the trustee is accounting under Code Section 53-12-412 for the business or activity in which the asset is used.

(b) A trustee may transfer to principal a reasonable amount of the net cash receipts from a principal asset that is subject to depreciation but shall not transfer any amount for depreciation:

(1) Of that portion of real property used or available for use by a beneficiary as a residence or of tangible personal property held or made available for the personal use or enjoyment of a beneficiary;

(1) Of that portion of real property used or available for use by a beneficiary as a residence or of tangible personal property held or made available for the personal use or enjoyment of a beneficiary;

(2) During the administration of a decedent's estate; or

(2) During the administration of a decedent's estate; or

(3) Under this Code section if the trustee is accounting under Code Section 53-12-412 for the business or activity in which the asset is used.

(3) Under this Code section if the trustee is accounting under Code Section 53-12-412 for the business or activity in which the asset is used.

(c) An amount transferred to principal need not be held as a separate fund.

(c) An amount transferred to principal need not be held as a separate fund.
O.C.G.A. § 53-12-6 — GA Code / Title 53 / Chapter 12 / Section 53-12-6
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-6
Status: in_force

(a) Trusts are peculiarly subjects of equity jurisdiction. Suits by or against a trustee that sound at law may be filed in a court of law.

(a) Trusts are peculiarly subjects of equity jurisdiction. Suits by or against a trustee that sound at law may be filed in a court of law.

(b) Actions concerning the construction or administration of a trust or for a court to take any actions authorized by the provisions of this chapter shall be maintained in superior court, except as otherwise provided in Code Section 15-9-127 .

(b) Actions concerning the construction or administration of a trust or for a court to take any actions authorized by the provisions of this chapter shall be maintained in superior court, except as otherwise provided in Code Section 15-9-127 .

(c) Any action by or against the trustee or to which the trustee is a party may be maintained in any court having jurisdiction over the parties and the subject matter, except as otherwise provided in subsection (b) of this Code section or in Code Section 15-9-127 .

(c) Any action by or against the trustee or to which the trustee is a party may be maintained in any court having jurisdiction over the parties and the subject matter, except as otherwise provided in subsection (b) of this Code section or in Code Section 15-9-127 .
O.C.G.A. § 53-4-69 — GA Code / Title 53 / Chapter 4 / Section 53-4-69
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-69
Status: in_force

A beneficiary taking under a will shall allow all the provisions of the will to be executed as far as the beneficiary can. A beneficiary who has a claim adverse to the will shall be required to elect whether to claim under the will or against it. However, the mere fact that the beneficiary is also a creditor shall not necessitate an election.
O.C.G.A. § 53-2-24 — GA Code / Title 53 / Chapter 2 / Section 53-2-24
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-2-24
Status: in_force

Upon the filing in a probate court of a petition described in Code Section 53-2-21 or 53-2-22 , a citation shall be issued and parties in interest shall be served as provided in Chapter 11 of this title.
O.C.G.A. § 53-12-195 — GA Code / Title 53 / Chapter 12 / Section 53-12-195
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-195
Status: in_force

Nothing in Code Sections 53-12-190 through 53-12-193 shall impair the rights and powers of the courts or the Attorney General of this state with respect to any trust.
O.C.G.A. § 53-6-62 — GA Code / Title 53 / Chapter 6 / Section 53-6-62
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-6-62
Status: in_force

(a) A personal representative may petition the probate court for compensation that is greater than that allowed under Code Section 53-6-60 . Service of notice of the petition for extra compensation shall be made on all the heirs of an intestate decedent or on any affected beneficiaries under the will of a testate decedent. Service of notice shall be made in the manner provided by Chapter 11 of this title and shall direct the parties served to file any written objections to the extra compensation with the probate court within 30 days.

(a) A personal representative may petition the probate court for compensation that is greater than that allowed under Code Section 53-6-60 . Service of notice of the petition for extra compensation shall be made on all the heirs of an intestate decedent or on any affected beneficiaries under the will of a testate decedent. Service of notice shall be made in the manner provided by Chapter 11 of this title and shall direct the parties served to file any written objections to the extra compensation with the probate court within 30 days.

(b) After hearing any objection filed by the heirs or beneficiaries of the estate, the probate court shall allow such extra compensation as the court deems reasonable; provided, however, that if no such objection is filed or any such objection is dismissed or withdrawn, the court, in its discretion, may enter an order allowing such extra compensation as the court deems reasonable without a hearing. The allowance of extra compensation shall be conclusive as to all parties in interest.

(b) After hearing any objection filed by the heirs or beneficiaries of the estate, the probate court shall allow such extra compensation as the court deems reasonable; provided, however, that if no such objection is filed or any such objection is dismissed or withdrawn, the court, in its discretion, may enter an order allowing such extra compensation as the court deems reasonable without a hearing. The allowance of extra compensation shall be conclusive as to all parties in interest.

(c) If the amount of compensation that is specified in a testator's will is less than the amount allowed under Code Section 53-6-60 , the personal representative may petition for greater compensation in the manner provided in subsection (a) of this Code section.

(c) If the amount of compensation that is specified in a testator's will is less than the amount allowed under Code Section 53-6-60 , the personal representative may petition for greater compensation in the manner provided in subsection (a) of this Code section.
O.C.G.A. § 53-9-13 — GA Code / Title 53 / Chapter 9 / Section 53-9-13
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-9-13
Status: in_force

(a) Upon the filing of the petition, the procedure shall be the same as in petitions for the administration on the estates of decedents, with the individuals who would be the heirs of the missing individual if the missing individual were dead being treated as the heirs of the missing individual.

(a) Upon the filing of the petition, the procedure shall be the same as in petitions for the administration on the estates of decedents, with the individuals who would be the heirs of the missing individual if the missing individual were dead being treated as the heirs of the missing individual.

(b) The laws applicable to the administration of estates shall apply to the conservators of missing individuals except insofar as such laws may conflict with this article.

(b) The laws applicable to the administration of estates shall apply to the conservators of missing individuals except insofar as such laws may conflict with this article.

(c) Upon appointment, the conservator shall subscribe an oath as in the case of an administrator and shall give such bond as is required by law of guardians.

(c) Upon appointment, the conservator shall subscribe an oath as in the case of an administrator and shall give such bond as is required by law of guardians.
O.C.G.A. § 53-12-1 — GA Code / Title 53 / Chapter 12 / Section 53-12-1
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-1
Status: in_force

(a) This chapter shall be known and may be cited as “The Revised Georgia Trust Code of 2010.”

(a) This chapter shall be known and may be cited as “The Revised Georgia Trust Code of 2010.”

(b) Except to the extent it would impair vested rights and except as otherwise provided by law, the provisions contained in this chapter shall apply to any trust regardless of the date such trust was created.

(b) Except to the extent it would impair vested rights and except as otherwise provided by law, the provisions contained in this chapter shall apply to any trust regardless of the date such trust was created.
O.C.G.A. § 53-11-10 — GA Code / Title 53 / Chapter 11 / Section 53-11-10
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-11-10
Status: in_force

(a) Except as otherwise prescribed by law or as shortened by the judge upon good cause shown or directed by the judge pursuant to Code Section 53-11-5 with respect to any particular proceeding, the date on or before which any person is required to file any objection shall be not fewer than 30 days after the date such person is personally served with notice. For a person within the continental United States who is served with notice by registered or certified mail or statutory overnight delivery, return receipt requested, the date on or before which any objection is required to be filed by such person shall not be fewer than 30 days from the date of mailing of such service of notice; provided, however, that if a return receipt from any recipient is received by the court within 30 days from such date of mailing of such service of notice, the date on or before which any objection is required to be filed by such recipient shall be 30 days from the date of receipt of such service of notice shown on such return receipt. For a person outside the continental United States who is served with notice by registered or certified mail or statutory overnight delivery, return receipt requested, the date on or before which any objection is required to be filed by such person shall not be fewer than 30 days from the date the service of the citation is mailed by the court; provided, however, that if the return receipt from any such recipient is received by the court during such 30 day period the date on or before which any objection is required to be filed by such recipient shall not be earlier than 30 days from the date of such recipient's receipt of such service of notice shown on such return receipt. For a person served with notice by publication, the date on or before which any objection is required to be filed shall be no earlier than the first day of the week following such service by publication of citation once each week for four weeks.

(a) Except as otherwise prescribed by law or as shortened by the judge upon good cause shown or directed by the judge pursuant to Code Section 53-11-5 with respect to any particular proceeding, the date on or before which any person is required to file any objection shall be not fewer than 30 days after the date such person is personally served with notice. For a person within the continental United States who is served with notice by registered or certified mail or statutory overnight delivery, return receipt requested, the date on or before which any objection is required to be filed by such person shall not be fewer than 30 days from the date of mailing of such service of notice; provided, however, that if a return receipt from any recipient is received by the court within 30 days from such date of mailing of such service of notice, the date on or before which any objection is required to be filed by such recipient shall be 30 days from the date of receipt of such service of notice shown on such return receipt. For a person outside the continental United States who is served with notice by registered or certified mail or statutory overnight delivery, return receipt requested, the date on or before which any objection is required to be filed by such person shall not be fewer than 30 days from the date the service of the citation is mailed by the court; provided, however, that if the return receipt from any such recipient is received by the court during such 30 day period the date on or before which any objection is required to be filed by such recipient shall not be earlier than 30 days from the date of such recipient's receipt of such service of notice shown on such return receipt. For a person served with notice by publication, the date on or before which any objection is required to be filed shall be no earlier than the first day of the week following such service by publication of citation once each week for four weeks.

(b) Except as otherwise prescribed by law or directed by the judge with respect to any particular proceeding, the date on which any required hearing shall be held shall be the date by which any objection is required to be filed or such later date as the probate court may specify. When the matter is set for hearing on a date that was not specified in the citation, the probate court shall serve by first-class mail a notice of the date, time, and place of the hearing to the petitioner and all parties who have filed responses to the petition at the addresses given by them in their pleadings.

(b) Except as otherwise prescribed by law or directed by the judge with respect to any particular proceeding, the date on which any required hearing shall be held shall be the date by which any objection is required to be filed or such later date as the probate court may specify. When the matter is set for hearing on a date that was not specified in the citation, the probate court shall serve by first-class mail a notice of the date, time, and place of the hearing to the petitioner and all parties who have filed responses to the petition at the addresses given by them in their pleadings.
O.C.G.A. § 53-5-68 — GA Code / Title 53 / Chapter 5 / Section 53-5-68
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-68
Status: in_force

(a) A registering entity is not required to offer or to accept a request for security registration in beneficiary form. If a registration in beneficiary form is offered by a registering entity, the owner requesting registration in beneficiary form assents to the protections given to the registering entity by this article.

(a) A registering entity is not required to offer or to accept a request for security registration in beneficiary form. If a registration in beneficiary form is offered by a registering entity, the owner requesting registration in beneficiary form assents to the protections given to the registering entity by this article.

(b) By accepting a request for registration of a security in beneficiary form, the registering entity agrees that the registration will be implemented on death of the deceased owner as provided in this article.

(b) By accepting a request for registration of a security in beneficiary form, the registering entity agrees that the registration will be implemented on death of the deceased owner as provided in this article.

(c) A registering entity is discharged from all claims to a security by the estate, creditors, heirs, or devisees of a deceased owner if it registers a transfer of the security in accordance with Code Section 53-5-67 and does so in good faith reliance on the registration, on this article, and on information provided to it by affidavit of the personal representative of the deceased owner, or by the surviving beneficiary or by the surviving beneficiary's representatives, or other information available to the registering entity. The protections of this article do not extend to a reregistration or payment made after a registering entity has received written notice from any claimant to any interest in the security objecting to implementation of a registration in beneficiary form. No other notice or other information available to the registering entity affects its right to protection under this article.

(c) A registering entity is discharged from all claims to a security by the estate, creditors, heirs, or devisees of a deceased owner if it registers a transfer of the security in accordance with Code Section 53-5-67 and does so in good faith reliance on the registration, on this article, and on information provided to it by affidavit of the personal representative of the deceased owner, or by the surviving beneficiary or by the surviving beneficiary's representatives, or other information available to the registering entity. The protections of this article do not extend to a reregistration or payment made after a registering entity has received written notice from any claimant to any interest in the security objecting to implementation of a registration in beneficiary form. No other notice or other information available to the registering entity affects its right to protection under this article.

(d) The protection provided by this article to the registering entity of a security does not affect the rights of beneficiaries in disputes between themselves and other claimants to ownership of the security transferred or its value or proceeds.

(d) The protection provided by this article to the registering entity of a security does not affect the rights of beneficiaries in disputes between themselves and other claimants to ownership of the security transferred or its value or proceeds.
O.C.G.A. § 53-4-63 — GA Code / Title 53 / Chapter 4 / Section 53-4-63
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-63
Status: in_force

(a) Unless otherwise directed, the debts of the testator and expenses of administration of the estate shall be paid out of the residuum. Unless otherwise provided in the will, a residuary gift or any part thereof, including a residuary gift to a surviving spouse in lieu of year's support, shall be deemed a gift of the net residuum or part thereof remaining after all debts of the testator and expenses of administration of the estate, including taxes, have been paid.

(a) Unless otherwise directed, the debts of the testator and expenses of administration of the estate shall be paid out of the residuum. Unless otherwise provided in the will, a residuary gift or any part thereof, including a residuary gift to a surviving spouse in lieu of year's support, shall be deemed a gift of the net residuum or part thereof remaining after all debts of the testator and expenses of administration of the estate, including taxes, have been paid.

(b) If the residuum proves to be insufficient for the payment of the debts of the testator and the expenses of administration of the estate, then general testamentary gifts shall abate pro rata to make up the deficiency. If general testamentary gifts are insufficient, then demonstrative testamentary gifts shall abate in the same manner. If both general and demonstrative gifts are insufficient, then specific gifts shall abate in the same manner.

(b) If the residuum proves to be insufficient for the payment of the debts of the testator and the expenses of administration of the estate, then general testamentary gifts shall abate pro rata to make up the deficiency. If general testamentary gifts are insufficient, then demonstrative testamentary gifts shall abate in the same manner. If both general and demonstrative gifts are insufficient, then specific gifts shall abate in the same manner.

(c) After the estate assets in the hands of the personal representative are exhausted, a creditor may proceed against each beneficiary for that beneficiary's pro rata share of the debts to the extent a testamentary gift has been distributed to that beneficiary.

(c) After the estate assets in the hands of the personal representative are exhausted, a creditor may proceed against each beneficiary for that beneficiary's pro rata share of the debts to the extent a testamentary gift has been distributed to that beneficiary.

(d) Realty and personalty shall be equally liable for the payment of debts.

(d) Realty and personalty shall be equally liable for the payment of debts.

(e) Unless otherwise expressly directed in the will, nothing in this Code section shall be deemed to limit any rights to reimbursement for federal estate taxes, generation-skipping transfer taxes, or any other taxes that may be available to personal representatives under federal law.

(e) Unless otherwise expressly directed in the will, nothing in this Code section shall be deemed to limit any rights to reimbursement for federal estate taxes, generation-skipping transfer taxes, or any other taxes that may be available to personal representatives under federal law.
O.C.G.A. § 53-2-21 — GA Code / Title 53 / Chapter 2 / Section 53-2-21
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-2-21
Status: in_force

Any personal representative, guardian, conservator, committee, trustee, fiduciary, or other person having a status which by operation of law or written instrument devolves upon such person a duty of distributing property to heirs may file a petition for determination of heirship as provided in Code Section 53-2-20 . The petition shall allege the names, addresses, ages, and relationship, so far as known to the petitioner, of all parties at interest other than creditors and the nature and character of such interests. The petition shall further allege whether the petitioner has reason to apprehend that there may be others entitled to participate in the distribution whose names are unknown to the petitioner.
O.C.G.A. § 53-3-4 — GA Code / Title 53 / Chapter 3 / Section 53-3-4
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-3-4
Status: in_force

(a) As used in this Code section, the term “homestead” shall have the same meaning as set forth in Code Section 48-5-40 .

(a) As used in this Code section, the term “homestead” shall have the same meaning as set forth in Code Section 48-5-40 .

(b)(1) In solvent and insolvent estates, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the homestead set apart and against any equity of redemption applicable to the homestead set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition shall be divested if the homestead is set apart for year's support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the homestead for year's support, the property taxes accrued in the year following the year elected in the petition shall be divested instead. (2) In solvent and insolvent estates, if the homestead is not claimed, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the real property set apart and against any equity of redemption applicable to the real property set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition shall be divested if the real property is set apart for year's support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the real property for year's support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.

(b)(1) In solvent and insolvent estates, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the homestead set apart and against any equity of redemption applicable to the homestead set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition shall be divested if the homestead is set apart for year's support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the homestead for year's support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.

(b)(1) In solvent and insolvent estates, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the homestead set apart and against any equity of redemption applicable to the homestead set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition shall be divested if the homestead is set apart for year's support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the homestead for year's support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.

(2) In solvent and insolvent estates, if the homestead is not claimed, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the real property set apart and against any equity of redemption applicable to the real property set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition shall be divested if the real property is set apart for year's support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the real property for year's support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.

(2) In solvent and insolvent estates, if the homestead is not claimed, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the real property set apart and against any equity of redemption applicable to the real property set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition shall be divested if the real property is set apart for year's support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the real property for year's support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.
O.C.G.A. § 53-12-500 — GA Code / Title 53 / Chapter 12 / Section 53-12-500
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-500
Status: in_force

As used in this article, the term:

(1) “ Directed trustee ” means a trustee that is subject to a trust director's power of direction.

(1) “ Directed trustee ” means a trustee that is subject to a trust director's power of direction.

(2) “ Power of appointment ” means a power that enables a person, acting in a nonfiduciary capacity, to: (A) Designate a recipient of either an ownership interest in or another power of appointment over trust property; (B) Rescind or terminate either an ownership interest in or another power of appointment over trust property; and (C) Determine when a beneficiary shall have the rights granted under Code Sections 53-12-242 and 53-12-243 or similar rights granted under the governing instrument.

(2) “ Power of appointment ” means a power that enables a person, acting in a nonfiduciary capacity, to:

(A) Designate a recipient of either an ownership interest in or another power of appointment over trust property;

(A) Designate a recipient of either an ownership interest in or another power of appointment over trust property;

(B) Rescind or terminate either an ownership interest in or another power of appointment over trust property; and

(B) Rescind or terminate either an ownership interest in or another power of appointment over trust property; and

(C) Determine when a beneficiary shall have the rights granted under Code Sections 53-12-242 and 53-12-243 or similar rights granted under the governing instrument.

(C) Determine when a beneficiary shall have the rights granted under Code Sections 53-12-242 and 53-12-243 or similar rights granted under the governing instrument.

(3) “ Power of direction ” means a power over a trust granted to a person by the trust instrument to the extent the power is exercisable in a capacity other than as a trustee. Such term includes a power over the administration of the trust or the investment, management, or distribution of the trust property; a power to consent to a trustee's actions, whether through exercise of an affirmative power to consent or through nonexercise of a veto power over a trustee's actions, where a trustee may not act without such consent; and all further powers appropriate to the exercise or nonexercise of such powers held by the trust director pursuant to subsection (a) of Code Section 53-12-502 . Such term shall exclude the powers described in subsection (b) of Code Section 53-12-501 .

(3) “ Power of direction ” means a power over a trust granted to a person by the trust instrument to the extent the power is exercisable in a capacity other than as a trustee. Such term includes a power over the administration of the trust or the investment, management, or distribution of the trust property; a power to consent to a trustee's actions, whether through exercise of an affirmative power to consent or through nonexercise of a veto power over a trustee's actions, where a trustee may not act without such consent; and all further powers appropriate to the exercise or nonexercise of such powers held by the trust director pursuant to subsection (a) of Code Section 53-12-502 . Such term shall exclude the powers described in subsection (b) of Code Section 53-12-501 .

(4) “ Trust director ” means a person that is granted a power of direction by a trust to the extent the power is exercisable in a capacity other than as a trustee, regardless of whether the trust instrument refers to such person as a trust director and regardless of whether the person is a beneficiary or settlor of the trust.

(4) “ Trust director ” means a person that is granted a power of direction by a trust to the extent the power is exercisable in a capacity other than as a trustee, regardless of whether the trust instrument refers to such person as a trust director and regardless of whether the person is a beneficiary or settlor of the trust.
O.C.G.A. § 53-4-61 — GA Code / Title 53 / Chapter 4 / Section 53-4-61
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-61
Status: in_force

(a) A general or demonstrative testamentary gift usually bears interest at the legal rate after the expiration of 12 months from the death of the testator; provided, however, that when a general or demonstrative testamentary gift is to be paid at a later time or upon a later event, it bears no interest until such time or event.

(a) A general or demonstrative testamentary gift usually bears interest at the legal rate after the expiration of 12 months from the death of the testator; provided, however, that when a general or demonstrative testamentary gift is to be paid at a later time or upon a later event, it bears no interest until such time or event.

(b) The general rule described in subsection (a) of this Code section yields to the equity and necessity of a particular case if the condition of the estate as to the payment of debts and testamentary gifts is doubtful or if the fund out of which the testamentary gift is to be paid is unavailable for all the charges made upon it or if any other equitable circumstance intervenes.

(b) The general rule described in subsection (a) of this Code section yields to the equity and necessity of a particular case if the condition of the estate as to the payment of debts and testamentary gifts is doubtful or if the fund out of which the testamentary gift is to be paid is unavailable for all the charges made upon it or if any other equitable circumstance intervenes.
O.C.G.A. § 53-12-381 — GA Code / Title 53 / Chapter 12 / Section 53-12-381
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-381
Status: in_force

As used in this article, the term:

(1) “ Accounting period ” means a calendar year unless another 12 month period is selected by a fiduciary. Such term includes a portion of a calendar year or other 12 month period that begins when an income interest begins or ends when an income interest ends.

(1) “ Accounting period ” means a calendar year unless another 12 month period is selected by a fiduciary. Such term includes a portion of a calendar year or other 12 month period that begins when an income interest begins or ends when an income interest ends.

(2) “ Beneficiary ” includes, in the case of a decedent's estate, an heir and devisee and, in the case of a trust, an income beneficiary and a remainder beneficiary.

(2) “ Beneficiary ” includes, in the case of a decedent's estate, an heir and devisee and, in the case of a trust, an income beneficiary and a remainder beneficiary.

(3) “ Fiduciary ” means a personal representative or a trustee. Such term includes an executor, administrator, successor personal representative, special administrator, and a person performing substantially the same function.

(3) “ Fiduciary ” means a personal representative or a trustee. Such term includes an executor, administrator, successor personal representative, special administrator, and a person performing substantially the same function.

(4) “ Income ” means money or property that a fiduciary receives as current return from a principal asset. Such term includes a portion of receipts from a sale, exchange, or liquidation of a principal asset, to the extent provided in Part 4 of this article.

(4) “ Income ” means money or property that a fiduciary receives as current return from a principal asset. Such term includes a portion of receipts from a sale, exchange, or liquidation of a principal asset, to the extent provided in Part 4 of this article.

(5) “ Income beneficiary ” means a person to whom net income of a trust is or may be payable.

(5) “ Income beneficiary ” means a person to whom net income of a trust is or may be payable.

(6) “ Income interest ” means the right of an income beneficiary to receive all or part of net income, whether the trust provisions require it to be distributed or authorize it to be distributed in the trustee's discretion.

(6) “ Income interest ” means the right of an income beneficiary to receive all or part of net income, whether the trust provisions require it to be distributed or authorize it to be distributed in the trustee's discretion.

(7) “ Mandatory income interest ” means the right of an income beneficiary to receive net income that the trust provisions require the fiduciary to distribute.

(7) “ Mandatory income interest ” means the right of an income beneficiary to receive net income that the trust provisions require the fiduciary to distribute.

(8) “ Net income ” means the total receipts allocated to income during an accounting period minus the disbursements made from income during the period, plus or minus transfers under this article to or from income during the period.

(8) “ Net income ” means the total receipts allocated to income during an accounting period minus the disbursements made from income during the period, plus or minus transfers under this article to or from income during the period.

(9) “ Person ” means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, or government; a governmental subdivision, agency, or instrumentality; a public corporation; or any other legal or commercial entity.

(9) “ Person ” means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, or government; a governmental subdivision, agency, or instrumentality; a public corporation; or any other legal or commercial entity.

(10) “ Principal ” means property held in trust for distribution to a remainder beneficiary when the trust terminates.

(10) “ Principal ” means property held in trust for distribution to a remainder beneficiary when the trust terminates.

(11) “ Terms of the trust ” means the manifestation of the intent of a settlor or decedent with respect to the trust, expressed in a manner that admits of its proof in a judicial proceeding.

(11) “ Terms of the trust ” means the manifestation of the intent of a settlor or decedent with respect to the trust, expressed in a manner that admits of its proof in a judicial proceeding.

(12) “ Trustee ” includes an original, additional, or successor trustee, whether or not appointed or confirmed by a court.

(12) “ Trustee ” includes an original, additional, or successor trustee, whether or not appointed or confirmed by a court.
O.C.G.A. § 53-12-361 — GA Code / Title 53 / Chapter 12 / Section 53-12-361
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-361
Status: in_force

(a) Subject to subsections (c) and (f) of this Code section, a trustee may adjust between principal and income by allocating an amount of income to principal or an amount of principal to income to the extent the trustee considers appropriate if: (1) The governing trust instrument describes what may or shall be distributed to a beneficiary by referring to the trust's income; and (2) The trustee determines, after applying the rules in Code Section 53-12-360 , that the trustee is unable to comply with Code Section 53-12-247 .

(a) Subject to subsections (c) and (f) of this Code section, a trustee may adjust between principal and income by allocating an amount of income to principal or an amount of principal to income to the extent the trustee considers appropriate if:

(1) The governing trust instrument describes what may or shall be distributed to a beneficiary by referring to the trust's income; and

(1) The governing trust instrument describes what may or shall be distributed to a beneficiary by referring to the trust's income; and

(2) The trustee determines, after applying the rules in Code Section 53-12-360 , that the trustee is unable to comply with Code Section 53-12-247 .

(2) The trustee determines, after applying the rules in Code Section 53-12-360 , that the trustee is unable to comply with Code Section 53-12-247 .

(b) In deciding whether and to what extent to exercise the power conferred by subsection (a) of this Code section, a trustee may consider, among other things: (1) The size of the trust; (2) The nature and estimated duration of the trust; (3) The liquidity and distribution requirements of the trust; (4) The needs for regular distributions and preservation and appreciation of capital; (5) The expected tax consequences of an adjustment; (6) The net amount allocated to income under this chapter and the increase or decrease in the value of the principal assets, which the trustee may estimate as to assets for which market values are not readily available; (7) The assets held in the trust; the extent to which they consist of financial assets, interests in closely held enterprises, and tangible and intangible personal property or real property; the extent to which an asset is used by a beneficiary; and whether an asset was purchased by the trustee or received from the settlor or testator; (8) To the extent reasonably known to the trustee, the needs of the beneficiaries for present and future distributions authorized or required by the governing trust instrument; (9) Whether and to what extent the governing trust instrument gives the trustee the power to invade principal or accumulate income or prohibits the trustee from invading principal or accumulating income, and the extent to which the trustee has exercised a power from time to time to invade principal or accumulate income; (10) The intent of the settlor or testator; and (11) The actual and anticipated effect of economic conditions on principal and income and effects of inflation and deflation on the trust.

(b) In deciding whether and to what extent to exercise the power conferred by subsection (a) of this Code section, a trustee may consider, among other things:

(1) The size of the trust;

(1) The size of the trust;

(2) The nature and estimated duration of the trust;

(2) The nature and estimated duration of the trust;

(3) The liquidity and distribution requirements of the trust;

(3) The liquidity and distribution requirements of the trust;

(4) The needs for regular distributions and preservation and appreciation of capital;

(4) The needs for regular distributions and preservation and appreciation of capital;

(5) The expected tax consequences of an adjustment;

(5) The expected tax consequences of an adjustment;

(6) The net amount allocated to income under this chapter and the increase or decrease in the value of the principal assets, which the trustee may estimate as to assets for which market values are not readily available;

(6) The net amount allocated to income under this chapter and the increase or decrease in the value of the principal assets, which the trustee may estimate as to assets for which market values are not readily available;

(7) The assets held in the trust; the extent to which they consist of financial assets, interests in closely held enterprises, and tangible and intangible personal property or real property; the extent to which an asset is used by a beneficiary; and whether an asset was purchased by the trustee or received from the settlor or testator;

(7) The assets held in the trust; the extent to which they consist of financial assets, interests in closely held enterprises, and tangible and intangible personal property or real property; the extent to which an asset is used by a beneficiary; and whether an asset was purchased by the trustee or received from the settlor or testator;

(8) To the extent reasonably known to the trustee, the needs of the beneficiaries for present and future distributions authorized or required by the governing trust instrument;

(8) To the extent reasonably known to the trustee, the needs of the beneficiaries for present and future distributions authorized or required by the governing trust instrument;

(9) Whether and to what extent the governing trust instrument gives the trustee the power to invade principal or accumulate income or prohibits the trustee from invading principal or accumulating income, and the extent to which the trustee has exercised a power from time to time to invade principal or accumulate income;

(9) Whether and to what extent the governing trust instrument gives the trustee the power to invade principal or accumulate income or prohibits the trustee from invading principal or accumulating income, and the extent to which the trustee has exercised a power from time to time to invade principal or accumulate income;

(10) The intent of the settlor or testator; and

(10) The intent of the settlor or testator; and

(11) The actual and anticipated effect of economic conditions on principal and income and effects of inflation and deflation on the trust.

(11) The actual and anticipated effect of economic conditions on principal and income and effects of inflation and deflation on the trust.

(c) A trustee shall not make an adjustment under this Code section: (1) If the adjustment would change the amount payable to a beneficiary as a fixed annuity or a fixed fraction of the value of the trust assets; (2) If the adjustment is from trust funds which are permanently set aside for charitable purposes under the governing trust instrument and for which a federal charitable, estate, or gift tax deduction has been taken, unless both income and principal are so set aside; (3) If: (A) Possessing or exercising the power to make an adjustment would cause an individual to be treated as the owner of all or part of the trust for federal income tax purposes; and (B) The individual would not be treated as the owner if the trustee did not possess the power to make an adjustment; (4) If: (A) Possessing or exercising the power to make an adjustment would cause all or part of the trust assets to be subject to federal estate, gift, or generation-skipping transfer tax with respect to an individual; and (B) The assets would not be subject to federal estate, gift, or generation-skipping tax with respect to the individual if the trustee did not possess the power to make an adjustment; (5) If the trustee is a beneficiary of the trust; or (6) If the trust has been converted under Code Section 53-12-362 .

(c) A trustee shall not make an adjustment under this Code section:

(1) If the adjustment would change the amount payable to a beneficiary as a fixed annuity or a fixed fraction of the value of the trust assets;

(1) If the adjustment would change the amount payable to a beneficiary as a fixed annuity or a fixed fraction of the value of the trust assets;

(2) If the adjustment is from trust funds which are permanently set aside for charitable purposes under the governing trust instrument and for which a federal charitable, estate, or gift tax deduction has been taken, unless both income and principal are so set aside;

(2) If the adjustment is from trust funds which are permanently set aside for charitable purposes under the governing trust instrument and for which a federal charitable, estate, or gift tax deduction has been taken, unless both income and principal are so set aside;

(3) If: (A) Possessing or exercising the power to make an adjustment would cause an individual to be treated as the owner of all or part of the trust for federal income tax purposes; and (B) The individual would not be treated as the owner if the trustee did not possess the power to make an adjustment;

(3) If:

(A) Possessing or exercising the power to make an adjustment would cause an individual to be treated as the owner of all or part of the trust for federal income tax purposes; and

(A) Possessing or exercising the power to make an adjustment would cause an individual to be treated as the owner of all or part of the trust for federal income tax purposes; and

(B) The individual would not be treated as the owner if the trustee did not possess the power to make an adjustment;

(B) The individual would not be treated as the owner if the trustee did not possess the power to make an adjustment;

(4) If: (A) Possessing or exercising the power to make an adjustment would cause all or part of the trust assets to be subject to federal estate, gift, or generation-skipping transfer tax with respect to an individual; and (B) The assets would not be subject to federal estate, gift, or generation-skipping tax with respect to the individual if the trustee did not possess the power to make an adjustment;

(4) If:

(A) Possessing or exercising the power to make an adjustment would cause all or part of the trust assets to be subject to federal estate, gift, or generation-skipping transfer tax with respect to an individual; and

(A) Possessing or exercising the power to make an adjustment would cause all or part of the trust assets to be subject to federal estate, gift, or generation-skipping transfer tax with respect to an individual; and

(B) The assets would not be subject to federal estate, gift, or generation-skipping tax with respect to the individual if the trustee did not possess the power to make an adjustment;

(B) The assets would not be subject to federal estate, gift, or generation-skipping tax with respect to the individual if the trustee did not possess the power to make an adjustment;

(5) If the trustee is a beneficiary of the trust; or

(5) If the trustee is a beneficiary of the trust; or

(6) If the trust has been converted under Code Section 53-12-362 .

(6) If the trust has been converted under Code Section 53-12-362 .

(d) If paragraph (3), (4), or (5) of subsection (c) of this Code section applies to a trustee and there is more than one trustee, a cotrustee to whom the provision does not apply may make the adjustment unless the exercise of the power by the remaining trustee is prohibited by the governing trust instrument.

(d) If paragraph (3), (4), or (5) of subsection (c) of this Code section applies to a trustee and there is more than one trustee, a cotrustee to whom the provision does not apply may make the adjustment unless the exercise of the power by the remaining trustee is prohibited by the governing trust instrument.

(e)(1) If paragraph (2) of this subsection applies, a trustee may release: (A) The entire power conferred by subsection (a) of this Code section; (B) The power to adjust from income to principal; or (C) The power to adjust from principal to income. (2) A release under paragraph (1) of this subsection shall be permissible if: (A) The trustee is uncertain about whether possessing or exercising the power will cause a result described in paragraphs (1) through (6) of subsection (c) of this Code section; or (B) The trustee determines that possessing or exercising the power will or may deprive the trust of a tax benefit or impose a tax burden not described in subsection (c) of this Code section. (3) The release may be permanent or for a specified period, including a period measured by the life of an individual.

(e)(1) If paragraph (2) of this subsection applies, a trustee may release: (A) The entire power conferred by subsection (a) of this Code section; (B) The power to adjust from income to principal; or (C) The power to adjust from principal to income.

(e)(1) If paragraph (2) of this subsection applies, a trustee may release:

(A) The entire power conferred by subsection (a) of this Code section;

(A) The entire power conferred by subsection (a) of this Code section;

(B) The power to adjust from income to principal; or

(B) The power to adjust from income to principal; or

(C) The power to adjust from principal to income.

(C) The power to adjust from principal to income.

(2) A release under paragraph (1) of this subsection shall be permissible if: (A) The trustee is uncertain about whether possessing or exercising the power will cause a result described in paragraphs (1) through (6) of subsection (c) of this Code section; or (B) The trustee determines that possessing or exercising the power will or may deprive the trust of a tax benefit or impose a tax burden not described in subsection (c) of this Code section.

(2) A release under paragraph (1) of this subsection shall be permissible if:

(A) The trustee is uncertain about whether possessing or exercising the power will cause a result described in paragraphs (1) through (6) of subsection (c) of this Code section; or

(A) The trustee is uncertain about whether possessing or exercising the power will cause a result described in paragraphs (1) through (6) of subsection (c) of this Code section; or

(B) The trustee determines that possessing or exercising the power will or may deprive the trust of a tax benefit or impose a tax burden not described in subsection (c) of this Code section.

(B) The trustee determines that possessing or exercising the power will or may deprive the trust of a tax benefit or impose a tax burden not described in subsection (c) of this Code section.

(3) The release may be permanent or for a specified period, including a period measured by the life of an individual.

(3) The release may be permanent or for a specified period, including a period measured by the life of an individual.

(f) A governing trust instrument which limits the power of a trustee to make an adjustment between principal and income shall not affect the application of this Code section unless it is clear from the governing trust instrument that it is intended to deny the trustee the power of adjustment conferred by subsection (a) of this Code section.

(f) A governing trust instrument which limits the power of a trustee to make an adjustment between principal and income shall not affect the application of this Code section unless it is clear from the governing trust instrument that it is intended to deny the trustee the power of adjustment conferred by subsection (a) of this Code section.
O.C.G.A. § 53-12-363 — GA Code / Title 53 / Chapter 12 / Section 53-12-363
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-363
Status: in_force

(a) A court shall not change a trustee's decision to exercise or not to exercise a discretionary power conferred by Code Section 53-12-361 or 53-12-362 unless it determines that the decision was an abuse of the trustee's discretion.

(a) A court shall not change a trustee's decision to exercise or not to exercise a discretionary power conferred by Code Section 53-12-361 or 53-12-362 unless it determines that the decision was an abuse of the trustee's discretion.

(b) The decisions to which subsection (a) of this Code section applies include: (1) A determination of whether and to what extent an amount should be transferred from principal to income or from income to principal; and (2) A determination of the factors that are relevant to the trust and its beneficiaries, the extent to which they are relevant, and the weight, if any, to be given to the relevant factors in deciding whether and to what extent to exercise the power conferred by Code Section 53-12-361 or 53-12-362 .

(b) The decisions to which subsection (a) of this Code section applies include:

(1) A determination of whether and to what extent an amount should be transferred from principal to income or from income to principal; and

(1) A determination of whether and to what extent an amount should be transferred from principal to income or from income to principal; and

(2) A determination of the factors that are relevant to the trust and its beneficiaries, the extent to which they are relevant, and the weight, if any, to be given to the relevant factors in deciding whether and to what extent to exercise the power conferred by Code Section 53-12-361 or 53-12-362 .

(2) A determination of the factors that are relevant to the trust and its beneficiaries, the extent to which they are relevant, and the weight, if any, to be given to the relevant factors in deciding whether and to what extent to exercise the power conferred by Code Section 53-12-361 or 53-12-362 .

(c) If a court determines that a trustee has abused its discretion regarding a discretionary power conferred by Code Section 53-12-361 or 53-12-362 , the remedy shall be to restore the income and remainder beneficiaries to the positions they would have occupied if the trustee had not abused its discretion according to the following rules: (1) To the extent that the abuse of discretion has resulted in no distribution to a beneficiary or a distribution which is too small, the court shall require the trustee to distribute from the trust to the beneficiary an amount that the court determines will restore the beneficiary, in whole or in part, to the beneficiary's appropriate position; (2) To the extent that the abuse of discretion has resulted in a distribution to a beneficiary which is too large, the court shall restore the beneficiaries, the trust, or both, in whole or in part, to their appropriate positions by requiring the trustee to withhold an amount from one or more future distributions to the beneficiary who received the distribution that was too large or requiring that beneficiary or that beneficiary's estate to return some or all of the distribution to the trust, notwithstanding a spendthrift provision or similar provision; (3) If the abuse of discretion concerns the power to convert a trust into a unitrust, the court shall require the trustee either to convert into a unitrust or to reconvert from a unitrust; and (4) To the extent that the court is unable, after applying paragraphs (1), (2), and (3) of this subsection, to restore the beneficiaries, the trust, or both to the positions they would have occupied if the trustee had not abused its discretion, the court may require the trustee to pay an appropriate amount from its own funds to one or more of the beneficiaries, the trust, or both.

(c) If a court determines that a trustee has abused its discretion regarding a discretionary power conferred by Code Section 53-12-361 or 53-12-362 , the remedy shall be to restore the income and remainder beneficiaries to the positions they would have occupied if the trustee had not abused its discretion according to the following rules:

(1) To the extent that the abuse of discretion has resulted in no distribution to a beneficiary or a distribution which is too small, the court shall require the trustee to distribute from the trust to the beneficiary an amount that the court determines will restore the beneficiary, in whole or in part, to the beneficiary's appropriate position;

(1) To the extent that the abuse of discretion has resulted in no distribution to a beneficiary or a distribution which is too small, the court shall require the trustee to distribute from the trust to the beneficiary an amount that the court determines will restore the beneficiary, in whole or in part, to the beneficiary's appropriate position;

(2) To the extent that the abuse of discretion has resulted in a distribution to a beneficiary which is too large, the court shall restore the beneficiaries, the trust, or both, in whole or in part, to their appropriate positions by requiring the trustee to withhold an amount from one or more future distributions to the beneficiary who received the distribution that was too large or requiring that beneficiary or that beneficiary's estate to return some or all of the distribution to the trust, notwithstanding a spendthrift provision or similar provision;

(2) To the extent that the abuse of discretion has resulted in a distribution to a beneficiary which is too large, the court shall restore the beneficiaries, the trust, or both, in whole or in part, to their appropriate positions by requiring the trustee to withhold an amount from one or more future distributions to the beneficiary who received the distribution that was too large or requiring that beneficiary or that beneficiary's estate to return some or all of the distribution to the trust, notwithstanding a spendthrift provision or similar provision;

(3) If the abuse of discretion concerns the power to convert a trust into a unitrust, the court shall require the trustee either to convert into a unitrust or to reconvert from a unitrust; and

(3) If the abuse of discretion concerns the power to convert a trust into a unitrust, the court shall require the trustee either to convert into a unitrust or to reconvert from a unitrust; and

(4) To the extent that the court is unable, after applying paragraphs (1), (2), and (3) of this subsection, to restore the beneficiaries, the trust, or both to the positions they would have occupied if the trustee had not abused its discretion, the court may require the trustee to pay an appropriate amount from its own funds to one or more of the beneficiaries, the trust, or both.

(4) To the extent that the court is unable, after applying paragraphs (1), (2), and (3) of this subsection, to restore the beneficiaries, the trust, or both to the positions they would have occupied if the trustee had not abused its discretion, the court may require the trustee to pay an appropriate amount from its own funds to one or more of the beneficiaries, the trust, or both.

(d) No provision of this Code section or Code Section 53-12-361 or 53-12-362 is intended to require a trustee to make an adjustment under Code Section 53-12-361 or a conversion under Code Section 53-12-362 .

(d) No provision of this Code section or Code Section 53-12-361 or 53-12-362 is intended to require a trustee to make an adjustment under Code Section 53-12-361 or a conversion under Code Section 53-12-362 .
O.C.G.A. § 53-5-24 — GA Code / Title 53 / Chapter 5 / Section 53-5-24
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-24
Status: in_force

When it appears that a will cannot be proved as otherwise provided by law because at the time the will is offered for probate one or more of the subscribing witnesses to the will is dead or mentally or physically incapable of testifying or otherwise inaccessible, the court may admit the will to probate in common or solemn form upon the testimony in person or by affidavit or by deposition of at least two credible disinterested witnesses that the signature to the will is that of the individual whose will it purports to be or upon other sufficient proof of such signature. This Code section shall not preclude the court, in its discretion, from requiring, in addition, the testimony in person or by deposition of any available subscribing witness or proof of such other pertinent facts and circumstances as the court may deem necessary to admit the will to probate.
O.C.G.A. § 53-6-12 — GA Code / Title 53 / Chapter 6 / Section 53-6-12
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-6-12
Status: in_force

A nominated executor may decline in writing the right to serve as executor, but this shall not preclude the nominated executor from qualifying at a later time to serve as executor or administrator with the will annexed to fill a vacancy.
O.C.G.A. § 53-1-10 — GA Code / Title 53 / Chapter 1 / Section 53-1-10
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-1-10
Status: in_force

(a) A lifetime transfer to a beneficiary of property that is the subject of a specific testamentary gift is treated as a satisfaction if it is shown pursuant to the provisions of subsection (c) of this Code section that the transfer is intended to satisfy the testamentary gift.

(a) A lifetime transfer to a beneficiary of property that is the subject of a specific testamentary gift is treated as a satisfaction if it is shown pursuant to the provisions of subsection (c) of this Code section that the transfer is intended to satisfy the testamentary gift.

(b) A lifetime transfer of money or other property to a prospective heir or to the beneficiary of a demonstrative, general, or residuary testamentary gift is treated as an advancement if it is shown pursuant to the provisions of subsection (c) of this Code section that the transfer is intended to be a part of the share that the heir would inherit by intestacy or the beneficiary would take under the transferor's will.

(b) A lifetime transfer of money or other property to a prospective heir or to the beneficiary of a demonstrative, general, or residuary testamentary gift is treated as an advancement if it is shown pursuant to the provisions of subsection (c) of this Code section that the transfer is intended to be a part of the share that the heir would inherit by intestacy or the beneficiary would take under the transferor's will.

(c) The intent to treat a lifetime transfer as a satisfaction or an advancement is shown only if the will provides for the deduction of the lifetime transfer or its value or if the satisfaction or advancement is declared in a writing signed by the transferor within 30 days of making the transfer or acknowledged in a writing signed by the recipient at any time.

(c) The intent to treat a lifetime transfer as a satisfaction or an advancement is shown only if the will provides for the deduction of the lifetime transfer or its value or if the satisfaction or advancement is declared in a writing signed by the transferor within 30 days of making the transfer or acknowledged in a writing signed by the recipient at any time.
O.C.G.A. § 53-3-7 — GA Code / Title 53 / Chapter 3 / Section 53-3-7
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-3-7
Status: in_force

(a) If no objection is made after the publication of the notice, or, if made, is disallowed or withdrawn, the probate court shall enter an order setting apart as year's support the property applied for in the petition.

(a) If no objection is made after the publication of the notice, or, if made, is disallowed or withdrawn, the probate court shall enter an order setting apart as year's support the property applied for in the petition.

(b) If objection is made, the probate court shall hear the petition and, upon the evidence submitted, shall determine the property to be set apart as year's support according to the standards set out in subsection (c) of this Code section. If an appeal is taken, pending the appeal the petitioners shall be furnished with necessaries by the personal representative or temporary administrator of the estate, as allowed by the probate court.

(b) If objection is made, the probate court shall hear the petition and, upon the evidence submitted, shall determine the property to be set apart as year's support according to the standards set out in subsection (c) of this Code section. If an appeal is taken, pending the appeal the petitioners shall be furnished with necessaries by the personal representative or temporary administrator of the estate, as allowed by the probate court.

(c) If objection is made to the amount or nature of the property proposed to be set apart as year's support, the court shall set apart an amount sufficient to maintain the standard of living that the surviving spouse and each minor child had prior to the death of the decedent, taking into consideration the following: (1) The support available to the individual for whom the property is to be set apart from sources other than year's support, including but not limited to the principal of any separate estate and the income and earning capacity of that individual; (2) The solvency of the estate; provided, however, that, if the decedent dies having a deposit in a financial institution that is applied to the payment of the funeral expenses and expenses of the last illness of the decedent under subsection (c) of Code Section 7-1-239 , any effect such payment may have on the solvency of the estate shall not operate adversely to the surviving spouse or any minor child in the determination of the amount to be set apart as year's support; and (3) Such other relevant criteria as the court deems equitable and proper. The petitioner for year's support shall have the burden of proof in showing the amount necessary for year's support.

(c) If objection is made to the amount or nature of the property proposed to be set apart as year's support, the court shall set apart an amount sufficient to maintain the standard of living that the surviving spouse and each minor child had prior to the death of the decedent, taking into consideration the following:

(1) The support available to the individual for whom the property is to be set apart from sources other than year's support, including but not limited to the principal of any separate estate and the income and earning capacity of that individual;

(1) The support available to the individual for whom the property is to be set apart from sources other than year's support, including but not limited to the principal of any separate estate and the income and earning capacity of that individual;

(2) The solvency of the estate; provided, however, that, if the decedent dies having a deposit in a financial institution that is applied to the payment of the funeral expenses and expenses of the last illness of the decedent under subsection (c) of Code Section 7-1-239 , any effect such payment may have on the solvency of the estate shall not operate adversely to the surviving spouse or any minor child in the determination of the amount to be set apart as year's support; and

(2) The solvency of the estate; provided, however, that, if the decedent dies having a deposit in a financial institution that is applied to the payment of the funeral expenses and expenses of the last illness of the decedent under subsection (c) of Code Section 7-1-239 , any effect such payment may have on the solvency of the estate shall not operate adversely to the surviving spouse or any minor child in the determination of the amount to be set apart as year's support; and

(3) Such other relevant criteria as the court deems equitable and proper.

(3) Such other relevant criteria as the court deems equitable and proper.

The petitioner for year's support shall have the burden of proof in showing the amount necessary for year's support.
O.C.G.A. § 53-7-78 — GA Code / Title 53 / Chapter 7 / Section 53-7-78
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-78
Status: in_force

Costs shall be taxed against the estate or the parties as the probate court shall deem fair and reasonable.
O.C.G.A. § 53-12-412 — GA Code / Title 53 / Chapter 12 / Section 53-12-412
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-412
Status: in_force

(a) If a trustee who conducts a business or other activity determines that it is in the best interest of all the beneficiaries to account separately for the business or activity instead of accounting for it as part of the trust's general accounting records, the trustee may maintain separate accounting records for its transactions, whether or not its assets are segregated from other trust assets.

(a) If a trustee who conducts a business or other activity determines that it is in the best interest of all the beneficiaries to account separately for the business or activity instead of accounting for it as part of the trust's general accounting records, the trustee may maintain separate accounting records for its transactions, whether or not its assets are segregated from other trust assets.

(b) A trustee who accounts separately for a business or other activity may determine the extent to which its net cash receipts shall be retained for working capital, the acquisition or replacement of fixed assets, and other reasonably foreseeable needs of the business or activity, and the extent to which the remaining net cash receipts are accounted for as principal or income in the trust's general accounting records. If a trustee sells assets of the business or other activity, other than in the ordinary course of the business or activity, the trustee shall account for the net amount received as principal in the trust's general accounting records to the extent the trustee determines that the amount received is no longer required in the conduct of the business.

(b) A trustee who accounts separately for a business or other activity may determine the extent to which its net cash receipts shall be retained for working capital, the acquisition or replacement of fixed assets, and other reasonably foreseeable needs of the business or activity, and the extent to which the remaining net cash receipts are accounted for as principal or income in the trust's general accounting records. If a trustee sells assets of the business or other activity, other than in the ordinary course of the business or activity, the trustee shall account for the net amount received as principal in the trust's general accounting records to the extent the trustee determines that the amount received is no longer required in the conduct of the business.

(c) Activities for which a trustee may maintain separate accounting records shall include: (1) Retail, manufacturing, service, and other traditional business activities; (2) Farming; (3) Raising and selling livestock and other animals; (4) Management of rental properties; (5) Extraction of minerals and other natural resources; (6) Timber operations; and (7) Activities to which Code Section 53-12-430 applies.

(c) Activities for which a trustee may maintain separate accounting records shall include:

(1) Retail, manufacturing, service, and other traditional business activities;

(1) Retail, manufacturing, service, and other traditional business activities;

(2) Farming;

(2) Farming;

(3) Raising and selling livestock and other animals;

(3) Raising and selling livestock and other animals;

(4) Management of rental properties;

(4) Management of rental properties;

(5) Extraction of minerals and other natural resources;

(5) Extraction of minerals and other natural resources;

(6) Timber operations; and

(6) Timber operations; and

(7) Activities to which Code Section 53-12-430 applies.

(7) Activities to which Code Section 53-12-430 applies.
O.C.G.A. § 53-6-64 — GA Code / Title 53 / Chapter 6 / Section 53-6-64
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-6-64
Status: in_force

A temporary administrator may apply to the court for reasonable compensation after notice to interested parties in compliance with Chapter 11 of this title. The court shall award reasonable compensation to a temporary administrator. For good cause, including but not limited to services performed and compensation awarded to a temporary administrator, the court may reduce the compensation due the personal representative under other provisions of this article.
O.C.G.A. § 53-12-183 — GA Code / Title 53 / Chapter 12 / Section 53-12-183
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-183
Status: in_force

With respect to property held by a corporation which is a private foundation and which is subject to conditions which permit distributions to the extent of the net income of the property each year but do not permit distributions of the property or any part thereof itself, the directors of the corporation may elect to distribute so much of the property as may be necessary to enable the corporation to avoid liability for any tax imposed by Section 4942 of the federal Internal Revenue Code in the same manner as if the corporation were a trust described in Code Section 53-12-193 and the property were the only property held in the trust and as if the directors were the trustees of the trust.
O.C.G.A. § 53-12-41 — GA Code / Title 53 / Chapter 12 / Section 53-12-41
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-41
Status: in_force

In exercising a power to modify the trust instrument, the settlor shall not enlarge the duties or liabilities of the trustee without the trustee's express consent.
O.C.G.A. § 53-4-2 — GA Code / Title 53 / Chapter 4 / Section 53-4-2
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-2
Status: in_force

A will shall take effect instantly upon the death of the testator however long probate may be postponed.
O.C.G.A. § 53-9-7 — GA Code / Title 53 / Chapter 9 / Section 53-9-7
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-9-7
Status: in_force

Before a distribution of any of the assets of the estate of a missing person is made to a spouse, child, or other purported heir or beneficiary within the two-year period set out in Code Section 53-9-6 , such spouse, child, or other purported heir or beneficiary shall give security, to be approved by the probate court in such sum as the court shall direct but in no case less than the estimated value of the money or property distributed, conditioned that if the missing individual is in fact alive, the person giving security will deliver to the missing individual, on demand by such individual at any time within the two-year period, the assets received by the person giving such security or, if such assets have been transferred to a bona fide purchaser, the consideration received in such transfer, without interest. If any person entitled to receive such assets is unable to give security, the personal representative shall continue to hold such assets until:

(1) Security is given;

(1) Security is given;

(2) The court orders the personal representative to deliver the assets to the person; or

(2) The court orders the personal representative to deliver the assets to the person; or

(3) The two-year period has expired,

(3) The two-year period has expired,

whichever occurs first, and in the meantime shall invest the assets in any investment that is authorized by law for personal representatives or that is authorized in the duly probated will of the missing individual and shall pay the income from such investments to the person or persons entitled to such assets quarterly or as otherwise directed by the court.
O.C.G.A. § 53-7-15 — GA Code / Title 53 / Chapter 7 / Section 53-7-15
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-15
Status: in_force

The provisions of law governing the situation in which the surety on a guardian's or conservator's bond dies, becomes insolvent, removes beyond the limits of this state, from other cause becomes insufficient, or desires to be relieved as surety shall be applicable to sureties on personal representatives' bonds.
O.C.G.A. § 53-3-11 — GA Code / Title 53 / Chapter 3 / Section 53-3-11
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-3-11
Status: in_force

(a) When the probate court grants an order for year's support which awards an interest in real property located in this state, within 30 days after granting the order the court shall cause a certificate for the order to be filed with the clerk of the superior court in the county of this state where the real property or any part of the real property is located. The certificate shall: (1) Identify in the manner provided in Code Section 53-3-5 those individuals receiving the interest; (2) Identify the interest received; (3) Contain a legal description sufficient under the laws of this state to pass title to the real property in which the interest was received, provided that the words “Also lands in _____ County(ies),” which accurately identifies other counties within which the real property is located, shall be sufficient to describe real property located outside the county to which the order or a copy of the order was sent; and (4) Contain a certification by the probate court that the information in the certificate is correct.

(a) When the probate court grants an order for year's support which awards an interest in real property located in this state, within 30 days after granting the order the court shall cause a certificate for the order to be filed with the clerk of the superior court in the county of this state where the real property or any part of the real property is located. The certificate shall:

(1) Identify in the manner provided in Code Section 53-3-5 those individuals receiving the interest;

(1) Identify in the manner provided in Code Section 53-3-5 those individuals receiving the interest;

(2) Identify the interest received;

(2) Identify the interest received;

(3) Contain a legal description sufficient under the laws of this state to pass title to the real property in which the interest was received, provided that the words “Also lands in _____ County(ies),” which accurately identifies other counties within which the real property is located, shall be sufficient to describe real property located outside the county to which the order or a copy of the order was sent; and

(3) Contain a legal description sufficient under the laws of this state to pass title to the real property in which the interest was received, provided that the words “Also lands in _____ County(ies),” which accurately identifies other counties within which the real property is located, shall be sufficient to describe real property located outside the county to which the order or a copy of the order was sent; and

(4) Contain a certification by the probate court that the information in the certificate is correct.

(4) Contain a certification by the probate court that the information in the certificate is correct.

(b) The certificate to be filed under subsection (a) of this Code section shall be accompanied by the same fee required for the filing of deeds with the clerk of the superior court. The filing fee and any fee for the certificate shall be taxed as costs to the estate.

(b) The certificate to be filed under subsection (a) of this Code section shall be accompanied by the same fee required for the filing of deeds with the clerk of the superior court. The filing fee and any fee for the certificate shall be taxed as costs to the estate.

(c) The clerk of any superior court receiving the certificate provided in subsection (a) of this Code section shall file and record the certificate upon the deed records of that county. The certificate shall be indexed according to the names appearing on the certificate as follows: (1) The grantor is the name of decedent; and (2) The grantee is the name of the individual or individuals to whom the award was made.

(c) The clerk of any superior court receiving the certificate provided in subsection (a) of this Code section shall file and record the certificate upon the deed records of that county. The certificate shall be indexed according to the names appearing on the certificate as follows:

(1) The grantor is the name of decedent; and

(1) The grantor is the name of decedent; and

(2) The grantee is the name of the individual or individuals to whom the award was made.

(2) The grantee is the name of the individual or individuals to whom the award was made.

(d) Upon the filing and recording as provided in subsection (c) of this Code section, the certificate shall be returned to the probate court from whom it was received, for inclusion in the probate court's permanent file. The probate court shall not be required to enter a certificate on the minutes of the court after the return of a certificate recorded under subsection (c) of this Code section.

(d) Upon the filing and recording as provided in subsection (c) of this Code section, the certificate shall be returned to the probate court from whom it was received, for inclusion in the probate court's permanent file. The probate court shall not be required to enter a certificate on the minutes of the court after the return of a certificate recorded under subsection (c) of this Code section.
O.C.G.A. § 53-13-4 — GA Code / Title 53 / Chapter 13 / Section 53-13-4
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-13-4
Status: in_force

In any proceeding brought pursuant to this chapter, service of notice shall be made in the manner provided by Chapter 11 of this title.
O.C.G.A. § 53-12-423 — GA Code / Title 53 / Chapter 12 / Section 53-12-423
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-423
Status: in_force

(a) Except as otherwise provided in subsection (b) of this Code section, a trustee shall allocate to principal the proceeds of a life insurance policy or other contract in which the trust or its trustee is named as beneficiary, including a contract that insures the trust or its trustee against loss for damage to, destruction of, or loss of title to a trust asset. The trustee shall allocate dividends on an insurance policy to income if the premiums on the policy are paid from income and to principal if the premiums are paid from principal.

(a) Except as otherwise provided in subsection (b) of this Code section, a trustee shall allocate to principal the proceeds of a life insurance policy or other contract in which the trust or its trustee is named as beneficiary, including a contract that insures the trust or its trustee against loss for damage to, destruction of, or loss of title to a trust asset. The trustee shall allocate dividends on an insurance policy to income if the premiums on the policy are paid from income and to principal if the premiums are paid from principal.

(b) A trustee shall allocate to income proceeds of a contract that insures the trustee against loss of occupancy or other use by an income beneficiary, loss of income, or, subject to Code Section 53-12-412 , loss of profits from a business.

(b) A trustee shall allocate to income proceeds of a contract that insures the trustee against loss of occupancy or other use by an income beneficiary, loss of income, or, subject to Code Section 53-12-412 , loss of profits from a business.

(c) This Code section shall not apply to a contract to which Code Section 53-12-425 applies.

(c) This Code section shall not apply to a contract to which Code Section 53-12-425 applies.
O.C.G.A. § 53-13-30 — GA Code / Title 53 / Chapter 13 / Section 53-13-30
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-13-30
Status: in_force

(a) The legal duties imposed on a fiduciary charged with managing tangible property apply to the management of digital assets, including the duty of care, loyalty, and confidentiality.

(a) The legal duties imposed on a fiduciary charged with managing tangible property apply to the management of digital assets, including the duty of care, loyalty, and confidentiality.

(b) A fiduciary's or designated recipient's authority with respect to a digital asset of a user: (1) Except as otherwise provided in Code Section 53-13-10 , shall be subject to the applicable terms of service; (2) Shall be subject to other applicable law, including copyright law; (3) In the case of a fiduciary, shall be limited by the scope of the fiduciary's duties; and (4) May not be used to impersonate the user.

(b) A fiduciary's or designated recipient's authority with respect to a digital asset of a user:

(1) Except as otherwise provided in Code Section 53-13-10 , shall be subject to the applicable terms of service;

(1) Except as otherwise provided in Code Section 53-13-10 , shall be subject to the applicable terms of service;

(2) Shall be subject to other applicable law, including copyright law;

(2) Shall be subject to other applicable law, including copyright law;

(3) In the case of a fiduciary, shall be limited by the scope of the fiduciary's duties; and

(3) In the case of a fiduciary, shall be limited by the scope of the fiduciary's duties; and

(4) May not be used to impersonate the user.

(4) May not be used to impersonate the user.

(c) A fiduciary with authority over the property of a decedent, protected person, principal, or settlor has the right to access any digital asset in which the decedent, protected person, principal, or settlor has or had a right or interest and that is not held by a custodian or subject to a terms-of-service agreement.

(c) A fiduciary with authority over the property of a decedent, protected person, principal, or settlor has the right to access any digital asset in which the decedent, protected person, principal, or settlor has or had a right or interest and that is not held by a custodian or subject to a terms-of-service agreement.

(d) A fiduciary acting within the scope of the fiduciary's duties shall be an authorized user of the property of the decedent, protected person, principal, or settlor for the purpose of liability under applicable computer fraud and unauthorized computer access laws, including Article 6 of Chapter 9 of Title 16.

(d) A fiduciary acting within the scope of the fiduciary's duties shall be an authorized user of the property of the decedent, protected person, principal, or settlor for the purpose of liability under applicable computer fraud and unauthorized computer access laws, including Article 6 of Chapter 9 of Title 16.

(e) A fiduciary with authority over the tangible, personal property of a decedent, protected person, principal, or settlor shall: (1) Have the right to access the property and any digital asset stored in it; and (2) Be an authorized user for the purpose of computer fraud and unauthorized computer access laws, including Article 6 of Chapter 9 of Title 16.

(e) A fiduciary with authority over the tangible, personal property of a decedent, protected person, principal, or settlor shall:

(1) Have the right to access the property and any digital asset stored in it; and

(1) Have the right to access the property and any digital asset stored in it; and

(2) Be an authorized user for the purpose of computer fraud and unauthorized computer access laws, including Article 6 of Chapter 9 of Title 16.

(2) Be an authorized user for the purpose of computer fraud and unauthorized computer access laws, including Article 6 of Chapter 9 of Title 16.

(f) A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.

(f) A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.

(g) A fiduciary of a user may request a custodian to terminate the user's account. A request for termination shall be in writing, in either physical or electronic form, and accompanied by: (1) If the user is deceased, a certified copy of the death certificate of the user; (2) A certified copy of the letters testamentary, letters of administration, or other letters of appointment of the personal representative, court order, power of attorney, or trust giving the fiduciary authority over the account; and (3) If requested by the custodian: (A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account; (B) Evidence linking the account to the user; or (C) A finding by the court that the user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph.

(g) A fiduciary of a user may request a custodian to terminate the user's account. A request for termination shall be in writing, in either physical or electronic form, and accompanied by:

(1) If the user is deceased, a certified copy of the death certificate of the user;

(1) If the user is deceased, a certified copy of the death certificate of the user;

(2) A certified copy of the letters testamentary, letters of administration, or other letters of appointment of the personal representative, court order, power of attorney, or trust giving the fiduciary authority over the account; and

(2) A certified copy of the letters testamentary, letters of administration, or other letters of appointment of the personal representative, court order, power of attorney, or trust giving the fiduciary authority over the account; and

(3) If requested by the custodian: (A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account; (B) Evidence linking the account to the user; or (C) A finding by the court that the user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph.

(3) If requested by the custodian:

(A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;

(A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;

(B) Evidence linking the account to the user; or

(B) Evidence linking the account to the user; or

(C) A finding by the court that the user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph.

(C) A finding by the court that the user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph.
O.C.G.A. § 53-2-31 — GA Code / Title 53 / Chapter 2 / Section 53-2-31
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-2-31
Status: in_force

An heir or the administrator may petition the probate court for an order allowing a distribution in kind that is not pro rata as to each asset. The petition shall set forth the names and addresses of all the heirs and the requested distribution of the assets. Upon the filing of the petition, a citation shall be issued and parties in interest shall be served as provided in Chapter 11 of this title.
O.C.G.A. § 53-6-15 — GA Code / Title 53 / Chapter 6 / Section 53-6-15
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-6-15
Status: in_force

(a) Every petition for letters of administration with the will annexed shall be made in accordance with the procedures set forth in Code Section 53-5-21 if the will has not yet been admitted to probate and shall include a prayer for issuance of letters of administration with the will annexed. Such petition shall set forth the names, addresses, and ages or majority status of the beneficiaries who are capable of expressing a choice, as defined in subsection (a) of Code Section 53-6-14 , and the circumstances giving rise to the need for an administrator with the will annexed. Such petition and the citation issued thereon shall be served by the court on the beneficiaries of the will who are capable of expressing a choice in the manner provided by Chapter 11 of this title. If the petition for letters of administration with the will annexed is based upon the expiration of a reasonable time for any nominated executor to qualify, any nominated executor who has failed to qualify shall also be served with notice by the court in the manner provided by Chapter 11 of this title.

(a) Every petition for letters of administration with the will annexed shall be made in accordance with the procedures set forth in Code Section 53-5-21 if the will has not yet been admitted to probate and shall include a prayer for issuance of letters of administration with the will annexed. Such petition shall set forth the names, addresses, and ages or majority status of the beneficiaries who are capable of expressing a choice, as defined in subsection (a) of Code Section 53-6-14 , and the circumstances giving rise to the need for an administrator with the will annexed. Such petition and the citation issued thereon shall be served by the court on the beneficiaries of the will who are capable of expressing a choice in the manner provided by Chapter 11 of this title. If the petition for letters of administration with the will annexed is based upon the expiration of a reasonable time for any nominated executor to qualify, any nominated executor who has failed to qualify shall also be served with notice by the court in the manner provided by Chapter 11 of this title.

(b) If the will has been admitted to probate, the petition for letters of administration with the will annexed shall set forth the names, addresses, and ages or majority status of the beneficiaries who are capable of expressing a choice, as described in subsection (a) of Code Section 53-6-14 , the date on which the will was admitted to probate, and the circumstances giving rise to the need for an administrator with the will annexed. Such petition and the citation issued thereon shall be served by the court on the beneficiaries of the will and the personal representative, if any, of the estate of any deceased executor whose death created the vacancy in the manner provided by Chapter 11 of this title.

(b) If the will has been admitted to probate, the petition for letters of administration with the will annexed shall set forth the names, addresses, and ages or majority status of the beneficiaries who are capable of expressing a choice, as described in subsection (a) of Code Section 53-6-14 , the date on which the will was admitted to probate, and the circumstances giving rise to the need for an administrator with the will annexed. Such petition and the citation issued thereon shall be served by the court on the beneficiaries of the will and the personal representative, if any, of the estate of any deceased executor whose death created the vacancy in the manner provided by Chapter 11 of this title.

(c) In the case of an estate partially administered and unrepresented because of the death of the previous executor, the judge shall determine whether the interest of the first estate and the persons interested in the first estate will best be served by the appointment of an administrator with the will annexed or of the executor, if any, appointed under the will of the deceased previous executor.

(c) In the case of an estate partially administered and unrepresented because of the death of the previous executor, the judge shall determine whether the interest of the first estate and the persons interested in the first estate will best be served by the appointment of an administrator with the will annexed or of the executor, if any, appointed under the will of the deceased previous executor.
O.C.G.A. § 53-12-303 — GA Code / Title 53 / Chapter 12 / Section 53-12-303
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-303
Status: in_force

(a) No provision in a trust instrument shall be effective to relieve the trustee of liability for a breach of trust committed in bad faith or with reckless indifference to the interests of the beneficiaries.

(a) No provision in a trust instrument shall be effective to relieve the trustee of liability for a breach of trust committed in bad faith or with reckless indifference to the interests of the beneficiaries.

(b) A trustee of a revocable trust shall not be liable to a beneficiary for any act performed or omitted pursuant to written direction from a person holding the power to revoke, including a person to whom the power to revoke the trust is delegated. If the trust is revocable in part, then this subsection shall apply with respect to the interest of the beneficiary in that part of the trust property.

(b) A trustee of a revocable trust shall not be liable to a beneficiary for any act performed or omitted pursuant to written direction from a person holding the power to revoke, including a person to whom the power to revoke the trust is delegated. If the trust is revocable in part, then this subsection shall apply with respect to the interest of the beneficiary in that part of the trust property.
O.C.G.A. § 53-12-25 — GA Code / Title 53 / Chapter 12 / Section 53-12-25
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-25
Status: in_force

(a) Transfer of property in trust shall require a transfer of legal title to the trustee. In any transfer of property or any interest in property, if a trust is named as a grantee, whether such trust is held under the laws of this state or of any other jurisdiction, then such transfer is deemed to have been made to the trustee of such trust as though the trustee of such trust had been named as grantee instead of the trust.

(a) Transfer of property in trust shall require a transfer of legal title to the trustee. In any transfer of property or any interest in property, if a trust is named as a grantee, whether such trust is held under the laws of this state or of any other jurisdiction, then such transfer is deemed to have been made to the trustee of such trust as though the trustee of such trust had been named as grantee instead of the trust.

(b) For any interest in real property to become trust property in a trust of which any transferor is a trustee, the instrument of conveyance shall additionally be recorded in the appropriate real property records.

(b) For any interest in real property to become trust property in a trust of which any transferor is a trustee, the instrument of conveyance shall additionally be recorded in the appropriate real property records.
O.C.G.A. § 53-1-5 — GA Code / Title 53 / Chapter 1 / Section 53-1-5
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-1-5
Status: in_force

(a) An individual who feloniously and intentionally kills or conspires to kill or procures the killing of another individual forfeits the right to take an interest from the decedent's estate, including, but not limited to, the right to recover under Code Sections 19-7-1 , 51-4-2 , or 51-4-4 , and to serve as a personal representative or trustee of the decedent's estate or any trust created by the decedent. For purposes of this Code section, the killing or conspiring to kill or procuring another to kill is felonious and intentional if the killing would constitute murder or felony murder or voluntary manslaughter under the laws of this state.

(a) An individual who feloniously and intentionally kills or conspires to kill or procures the killing of another individual forfeits the right to take an interest from the decedent's estate, including, but not limited to, the right to recover under Code Sections 19-7-1 , 51-4-2 , or 51-4-4 , and to serve as a personal representative or trustee of the decedent's estate or any trust created by the decedent. For purposes of this Code section, the killing or conspiring to kill or procuring another to kill is felonious and intentional if the killing would constitute murder or felony murder or voluntary manslaughter under the laws of this state.

(b) An individual who forfeits the right to take an interest from a decedent's estate by virtue of this Code section forfeits the right to take any interest such individual would otherwise take at the decedent's death by intestacy, year's support, will, deed, power of appointment, the right to recover under Code Sections 19-7-1 , 51-4-2 , or 51-4-4 , or by any other conveyance duly executed during life by the decedent and is treated as having predeceased the decedent for purposes of determining the distribution of the decedent's property and of appointing personal representatives or trustees.

(b) An individual who forfeits the right to take an interest from a decedent's estate by virtue of this Code section forfeits the right to take any interest such individual would otherwise take at the decedent's death by intestacy, year's support, will, deed, power of appointment, the right to recover under Code Sections 19-7-1 , 51-4-2 , or 51-4-4 , or by any other conveyance duly executed during life by the decedent and is treated as having predeceased the decedent for purposes of determining the distribution of the decedent's property and of appointing personal representatives or trustees.

(c) This Code section shall have no effect on the rights of the descendants of the individual who forfeits the right to take from the decedent's estate; provided, however, that if the descendants are taking by intestacy in place of the individual who forfeits, the descendants may take only that share of the decedent's estate to which the individual who forfeits would have been entitled. The provisions of Code Section 53-4-64 shall not apply with respect to the descendants of the individual who forfeits the right to take from the decedent's estate unless those descendants are also descendants of the decedent.

(c) This Code section shall have no effect on the rights of the descendants of the individual who forfeits the right to take from the decedent's estate; provided, however, that if the descendants are taking by intestacy in place of the individual who forfeits, the descendants may take only that share of the decedent's estate to which the individual who forfeits would have been entitled. The provisions of Code Section 53-4-64 shall not apply with respect to the descendants of the individual who forfeits the right to take from the decedent's estate unless those descendants are also descendants of the decedent.

(d) A final judgment of conviction or a guilty plea for murder, felony murder, or voluntary manslaughter is conclusive in civil proceedings under this Code section. In the absence of such a conviction or plea, the felonious and intentional killing must be established by clear and convincing evidence.

(d) A final judgment of conviction or a guilty plea for murder, felony murder, or voluntary manslaughter is conclusive in civil proceedings under this Code section. In the absence of such a conviction or plea, the felonious and intentional killing must be established by clear and convincing evidence.
O.C.G.A. § 53-3-13 — GA Code / Title 53 / Chapter 3 / Section 53-3-13
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-3-13
Status: in_force

The right of a surviving spouse or minor child to year's support from the estate of a decedent shall be barred by a sale or conveyance made prior to the award of year's support by the personal representative or temporary administrator of the estate under authority of a court of competent jurisdiction or under power in a will; provided, however, that the sale or conveyance shall bar year's support and rights to year's support only as to the property sold or conveyed.
O.C.G.A. § 53-1-9 — GA Code / Title 53 / Chapter 1 / Section 53-1-9
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-1-9
Status: in_force

Except to the extent that the principles of common law and equity governing wills, trusts, and the administration of estates are modified by this title or another provision of law, those principles remain the law of this state.
O.C.G.A. § 53-4-23 — GA Code / Title 53 / Chapter 4 / Section 53-4-23
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-23
Status: in_force

(a) If a subscribing witness is also a beneficiary under the will, the witness shall be competent; but the testamentary gift to the witness shall be void unless there are at least two other subscribing witnesses to the will who are not beneficiaries under the will.

(a) If a subscribing witness is also a beneficiary under the will, the witness shall be competent; but the testamentary gift to the witness shall be void unless there are at least two other subscribing witnesses to the will who are not beneficiaries under the will.

(b) An individual may be a witness to a will by which a testamentary gift is given to that individual's spouse, the fact going only to the credibility of the witness.

(b) An individual may be a witness to a will by which a testamentary gift is given to that individual's spouse, the fact going only to the credibility of the witness.
O.C.G.A. § 53-4-24 — GA Code / Title 53 / Chapter 4 / Section 53-4-24
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-24
Status: in_force

(a) At the time of its execution or at any subsequent date during the lifetime of the testator and the witnesses, a will or codicil may be made self-proved and the testimony of the witnesses in the probate regarding such will may be made unnecessary by the affidavits of the testator and the attesting witnesses made before a notary public. The affidavit and certificate provided in subsection (b) of this Code section shall be the only prerequisites of a self-proved will or codicil.

(a) At the time of its execution or at any subsequent date during the lifetime of the testator and the witnesses, a will or codicil may be made self-proved and the testimony of the witnesses in the probate regarding such will may be made unnecessary by the affidavits of the testator and the attesting witnesses made before a notary public. The affidavit and certificate provided in subsection (b) of this Code section shall be the only prerequisites of a self-proved will or codicil.

(b) The affidavit shall be evidenced by a certificate, affixed with the official seal of the notary public, that is attached or annexed to the will or codicil, in form and content substantially as follows: STATE OF GEORGIA COUNTY of _______________ Before me, the undersigned authority, on this day personally appeared _____, _____, and _____, known to me to be the testator and the witnesses, respectively, whose names are subscribed to the annexed or foregoing instrument in their respective capacities, and all of said individuals being by me duly sworn, _____, testator, declared to me and to the witnesses in my presence that said instrument is the last will and testament or a codicil to the last will and testament of the testator and that the testator had willingly made and executed it as a free act and deed for the purposes expressed therein. The witnesses, each on oath, stated to me in the presence and hearing of the testator that the testator had declared to them that the instrument is the testator's last will and testament or a codicil to the testator's last will and testament and that the testator executed the instrument as such and wished each of them to sign it as a witness; and under oath each witness stated further that the witness had signed the same as witness in the presence of the testator and at the testator's request; that the testator was 14 years of age or over and of sound mind; and that each of the witnesses was then at least 14 years of age. _________________________________________________ Testator _________________________________________________ Witness _________________________________________________ Witness Sworn to and subscribed before me by _____, testator, and sworn to and subscribed before me by _____ and _____, witnesses, this _____ day of _____, _____. (SEAL) (Signed) ________________________________ (Official Capacity of Officer)

(b) The affidavit shall be evidenced by a certificate, affixed with the official seal of the notary public, that is attached or annexed to the will or codicil, in form and content substantially as follows:

STATE OF GEORGIA

COUNTY of _______________

Before me, the undersigned authority, on this day personally appeared _____, _____, and _____, known to me to be the testator and the witnesses, respectively, whose names are subscribed to the annexed or foregoing instrument in their respective capacities, and all of said individuals being by me duly sworn, _____, testator, declared to me and to the witnesses in my presence that said instrument is the last will and testament or a codicil to the last will and testament of the testator and that the testator had willingly made and executed it as a free act and deed for the purposes expressed therein. The witnesses, each on oath, stated to me in the presence and hearing of the testator that the testator had declared to them that the instrument is the testator's last will and testament or a codicil to the testator's last will and testament and that the testator executed the instrument as such and wished each of them to sign it as a witness; and under oath each witness stated further that the witness had signed the same as witness in the presence of the testator and at the testator's request; that the testator was 14 years of age or over and of sound mind; and that each of the witnesses was then at least 14 years of age.

_________________________________________________

Testator

_________________________________________________

Witness

_________________________________________________

Witness

Sworn to and subscribed before me by _____, testator, and sworn to and subscribed before me by _____ and _____, witnesses, this _____ day of _____, _____.

(SEAL)

(Signed)

________________________________

(Official Capacity of Officer)

(c) A self-proved will or codicil may be admitted to probate without the testimony of any subscribing witness, but otherwise it shall be treated no differently from a will or codicil that is not self-proved. In particular, without limiting the generality of the foregoing sentence, a self-proved will or codicil may be contested, revoked, or amended in exactly the same fashion as a will or codicil that is not self-proved.

(c) A self-proved will or codicil may be admitted to probate without the testimony of any subscribing witness, but otherwise it shall be treated no differently from a will or codicil that is not self-proved. In particular, without limiting the generality of the foregoing sentence, a self-proved will or codicil may be contested, revoked, or amended in exactly the same fashion as a will or codicil that is not self-proved.
O.C.G.A. § 53-5-36 — GA Code / Title 53 / Chapter 5 / Section 53-5-36
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-36
Status: in_force

The probate court of any county in this state in which is located any property owned by the decedent or any cause of action of which the decedent was possessed at death the venue of which lies in this state shall have original or ancillary jurisdiction of a foreign or out-of-state will.
O.C.G.A. § 53-12-242 — GA Code / Title 53 / Chapter 12 / Section 53-12-242
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-242
Status: in_force

(a) Within 60 days after the date of creation of an irrevocable trust or of the date on which a revocable trust becomes irrevocable, the trustee shall notify the qualified beneficiaries of such trust of the existence of such trust and the name and mailing address of such trustee.

(a) Within 60 days after the date of creation of an irrevocable trust or of the date on which a revocable trust becomes irrevocable, the trustee shall notify the qualified beneficiaries of such trust of the existence of such trust and the name and mailing address of such trustee.

(b) All irrevocable trusts in existence on July 1, 2010, shall be deemed to have waived this provision unless the trust instrument says otherwise.

(b) All irrevocable trusts in existence on July 1, 2010, shall be deemed to have waived this provision unless the trust instrument says otherwise.
O.C.G.A. § 53-3-3 — GA Code / Title 53 / Chapter 3 / Section 53-3-3
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-3-3
Status: in_force

A testator by will may make provision for the spouse in lieu of year's support, in which case the surviving spouse must make an election.
O.C.G.A. § 53-7-50 — GA Code / Title 53 / Chapter 7 / Section 53-7-50
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-50
Status: in_force

(a) A personal representative who has fully performed all duties or who has been allowed to resign may petition the probate court for discharge from the office and from all liability. The petition shall state that the personal representative has fully administered the estate of the decedent and shall set forth the names and addresses of all known heirs of an intestate decedent or beneficiaries of a testate decedent, including any persons who succeeded to the interest of any heir or beneficiary who died after the decedent died, and shall name which of the heirs or beneficiaries is or should be represented by a guardian. The petition shall state that the personal representative has paid all claims against the estate or shall enumerate which claims of the estate have not been paid and the reason for such nonpayment. The petition shall also state that the personal representative has filed all necessary inventory and returns or, alternatively, has been relieved of such filings by the testator, the heirs or beneficiaries, or the probate court.

(a) A personal representative who has fully performed all duties or who has been allowed to resign may petition the probate court for discharge from the office and from all liability. The petition shall state that the personal representative has fully administered the estate of the decedent and shall set forth the names and addresses of all known heirs of an intestate decedent or beneficiaries of a testate decedent, including any persons who succeeded to the interest of any heir or beneficiary who died after the decedent died, and shall name which of the heirs or beneficiaries is or should be represented by a guardian. The petition shall state that the personal representative has paid all claims against the estate or shall enumerate which claims of the estate have not been paid and the reason for such nonpayment. The petition shall also state that the personal representative has filed all necessary inventory and returns or, alternatively, has been relieved of such filings by the testator, the heirs or beneficiaries, or the probate court.

(b)(1) Subject to paragraphs (2) and (3) of this subsection, upon the filing of a petition for discharge, citation shall issue to all heirs or beneficiaries, as provided in Chapter 11 of this title, requiring them to file any objections to the discharge, except that in all cases a citation shall be published one time in the newspaper in which sheriff's advertisements are published in the county in which the petition is filed at least ten days prior to the date on or before which any objection is required to be filed. Any creditors whose claims are disputed or who have not been paid in full due to insolvency of the estate shall be served in accordance with Chapter 11 of this title. (2) Notwithstanding paragraph (1) of this subsection, it shall not be necessary to serve with notice any heir or beneficiary who has relieved the personal representative of all liability or any heir or beneficiary with respect to whom the personal representative has been relieved of all further liability in a binding proceeding such as a settlement of accounts pursuant to Code Sections 53-7-60 through 53-7-63 or an intermediate report pursuant to Code Sections 53-7-73 through 53-7-76 . (3) For purposes of this Code section, a beneficiary is a person, including a trust, who is designated in a will to take an interest in real or personal property and who (A) has a present interest, including but not limited to a vested remainder interest but not including a trust beneficiary where there is a trustee who is not also the personal representative seeking discharge and (B) whose identity and whereabouts are known or may be determined by reasonable diligence. For purposes of this Code section, a trust beneficiary may be represented as provided in Code Section 53-12-8 .

(b)(1) Subject to paragraphs (2) and (3) of this subsection, upon the filing of a petition for discharge, citation shall issue to all heirs or beneficiaries, as provided in Chapter 11 of this title, requiring them to file any objections to the discharge, except that in all cases a citation shall be published one time in the newspaper in which sheriff's advertisements are published in the county in which the petition is filed at least ten days prior to the date on or before which any objection is required to be filed. Any creditors whose claims are disputed or who have not been paid in full due to insolvency of the estate shall be served in accordance with Chapter 11 of this title.

(b)(1) Subject to paragraphs (2) and (3) of this subsection, upon the filing of a petition for discharge, citation shall issue to all heirs or beneficiaries, as provided in Chapter 11 of this title, requiring them to file any objections to the discharge, except that in all cases a citation shall be published one time in the newspaper in which sheriff's advertisements are published in the county in which the petition is filed at least ten days prior to the date on or before which any objection is required to be filed. Any creditors whose claims are disputed or who have not been paid in full due to insolvency of the estate shall be served in accordance with Chapter 11 of this title.

(2) Notwithstanding paragraph (1) of this subsection, it shall not be necessary to serve with notice any heir or beneficiary who has relieved the personal representative of all liability or any heir or beneficiary with respect to whom the personal representative has been relieved of all further liability in a binding proceeding such as a settlement of accounts pursuant to Code Sections 53-7-60 through 53-7-63 or an intermediate report pursuant to Code Sections 53-7-73 through 53-7-76 .

(2) Notwithstanding paragraph (1) of this subsection, it shall not be necessary to serve with notice any heir or beneficiary who has relieved the personal representative of all liability or any heir or beneficiary with respect to whom the personal representative has been relieved of all further liability in a binding proceeding such as a settlement of accounts pursuant to Code Sections 53-7-60 through 53-7-63 or an intermediate report pursuant to Code Sections 53-7-73 through 53-7-76 .

(3) For purposes of this Code section, a beneficiary is a person, including a trust, who is designated in a will to take an interest in real or personal property and who (A) has a present interest, including but not limited to a vested remainder interest but not including a trust beneficiary where there is a trustee who is not also the personal representative seeking discharge and (B) whose identity and whereabouts are known or may be determined by reasonable diligence. For purposes of this Code section, a trust beneficiary may be represented as provided in Code Section 53-12-8 .

(3) For purposes of this Code section, a beneficiary is a person, including a trust, who is designated in a will to take an interest in real or personal property and who (A) has a present interest, including but not limited to a vested remainder interest but not including a trust beneficiary where there is a trustee who is not also the personal representative seeking discharge and (B) whose identity and whereabouts are known or may be determined by reasonable diligence. For purposes of this Code section, a trust beneficiary may be represented as provided in Code Section 53-12-8 .

(c) If any party in interest files objection to the discharge, a hearing shall be held. If as a result of the hearing, the probate court is satisfied that the personal representative has faithfully and honestly discharged the office, an order shall be entered releasing and discharging the personal representative from all liability. If no objections are filed, the probate court shall enter the order for discharge without further proceedings or delay. Any heir or beneficiary or creditor who is a minor at the time of the discharge and who is not represented by a guardian may, within two years of reaching the age of majority, commence suit against the personal representative and such discharge shall be no bar to the action.

(c) If any party in interest files objection to the discharge, a hearing shall be held. If as a result of the hearing, the probate court is satisfied that the personal representative has faithfully and honestly discharged the office, an order shall be entered releasing and discharging the personal representative from all liability. If no objections are filed, the probate court shall enter the order for discharge without further proceedings or delay. Any heir or beneficiary or creditor who is a minor at the time of the discharge and who is not represented by a guardian may, within two years of reaching the age of majority, commence suit against the personal representative and such discharge shall be no bar to the action.

(d) If other property of the estate is discovered after an estate has been settled and the personal representative discharged, the probate court, upon petition of any interested person and upon such service or notice as it directs, may appoint the same personal representative or a successor personal representative to administer the subsequently discovered estate. If a new appointment is made, unless the probate court orders otherwise, the provisions of this title shall apply as appropriate; but no claim previously barred may be asserted in the subsequent administration.

(d) If other property of the estate is discovered after an estate has been settled and the personal representative discharged, the probate court, upon petition of any interested person and upon such service or notice as it directs, may appoint the same personal representative or a successor personal representative to administer the subsequently discovered estate. If a new appointment is made, unless the probate court orders otherwise, the provisions of this title shall apply as appropriate; but no claim previously barred may be asserted in the subsequent administration.

(e) A personal representative may petition the court solely for discharge from office by filing the petition described in subsection (a) of this Code section and by serving notice by publication one time in the official county newspaper and by first-class mail to all creditors of the estate whose claims have not been paid informing them of their right to file an objection and be heard as described in subsection (c) of this Code section.

(e) A personal representative may petition the court solely for discharge from office by filing the petition described in subsection (a) of this Code section and by serving notice by publication one time in the official county newspaper and by first-class mail to all creditors of the estate whose claims have not been paid informing them of their right to file an objection and be heard as described in subsection (c) of this Code section.
O.C.G.A. § 53-5-38 — GA Code / Title 53 / Chapter 5 / Section 53-5-38
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-38
Status: in_force

If a nondomiciliary dies intestate owning real property located in this state, the real property shall be distributed to that decedent's heirs in accordance with the laws of intestacy of this state.
O.C.G.A. § 53-13-11 — GA Code / Title 53 / Chapter 13 / Section 53-13-11
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-13-11
Status: in_force

(a) This chapter shall not change or impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.

(a) This chapter shall not change or impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.

(b) This chapter shall not give a fiduciary or designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.

(b) This chapter shall not give a fiduciary or designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.

(c) A fiduciary's or designated recipient's access to digital assets may be modified or eliminated by a user, by federal law, or by a terms-of-service agreement if the user has not provided direction under Code Section 53-13-10 .

(c) A fiduciary's or designated recipient's access to digital assets may be modified or eliminated by a user, by federal law, or by a terms-of-service agreement if the user has not provided direction under Code Section 53-13-10 .
O.C.G.A. § 53-5-52 — GA Code / Title 53 / Chapter 5 / Section 53-5-52
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-52
Status: in_force

(a) A petition based upon paragraph (1) or (2) of subsection (b) of Code Section 53-5-50 shall be brought before: (1) The probate of the previously probated will becomes conclusive upon the petitioner under Code Section 53-5-19 or 53-5-20 ; and (2) The expiration of the time within which the newly propounded will must be offered for probate under Code Section 53-5-3 .

(a) A petition based upon paragraph (1) or (2) of subsection (b) of Code Section 53-5-50 shall be brought before:

(1) The probate of the previously probated will becomes conclusive upon the petitioner under Code Section 53-5-19 or 53-5-20 ; and

(1) The probate of the previously probated will becomes conclusive upon the petitioner under Code Section 53-5-19 or 53-5-20 ; and

(2) The expiration of the time within which the newly propounded will must be offered for probate under Code Section 53-5-3 .

(2) The expiration of the time within which the newly propounded will must be offered for probate under Code Section 53-5-3 .

(b) A petition based upon paragraph (3) of subsection (b) of Code Section 53-5-50 may be brought at any time.

(b) A petition based upon paragraph (3) of subsection (b) of Code Section 53-5-50 may be brought at any time.

(c) In all other instances, a petition made pursuant to this article shall be brought within three years from entry of the order admitting a will to probate.

(c) In all other instances, a petition made pursuant to this article shall be brought within three years from entry of the order admitting a will to probate.

(d) The filing of a petition made pursuant to this article shall constitute a claim against a decedent's estate that arose before the death of the decedent for purposes of Code Section 9-3-36 .

(d) The filing of a petition made pursuant to this article shall constitute a claim against a decedent's estate that arose before the death of the decedent for purposes of Code Section 9-3-36 .
O.C.G.A. § 53-12-454 — GA Code / Title 53 / Chapter 12 / Section 53-12-454
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-454
Status: in_force

(a) A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income.

(a) A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income.

(b) A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal, even if the tax is called an income tax by the taxing authority.

(b) A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal, even if the tax is called an income tax by the taxing authority.

(c) A tax required to be paid by a trustee on the trust's share of an entity's taxable income shall be paid: (1) From income to the extent that receipts from the entity are allocated only to income; (2) From principal to the extent that receipts from the entity are allocated only to principal; (3) Proportionately from principal and income to the extent that receipts from the entity are allocated to both income and principal; and (4) From principal to the extent that the tax exceeds the total receipts from the entity.

(c) A tax required to be paid by a trustee on the trust's share of an entity's taxable income shall be paid:

(1) From income to the extent that receipts from the entity are allocated only to income;

(1) From income to the extent that receipts from the entity are allocated only to income;

(2) From principal to the extent that receipts from the entity are allocated only to principal;

(2) From principal to the extent that receipts from the entity are allocated only to principal;

(3) Proportionately from principal and income to the extent that receipts from the entity are allocated to both income and principal; and

(3) Proportionately from principal and income to the extent that receipts from the entity are allocated to both income and principal; and

(4) From principal to the extent that the tax exceeds the total receipts from the entity.

(4) From principal to the extent that the tax exceeds the total receipts from the entity.

(d) After applying subsections (a) through (c) of this Code section, the trustee shall adjust income or principal receipts to the extent that its taxes are reduced because it receives a deduction for payments made to a beneficiary.

(d) After applying subsections (a) through (c) of this Code section, the trustee shall adjust income or principal receipts to the extent that its taxes are reduced because it receives a deduction for payments made to a beneficiary.
O.C.G.A. § 53-7-32 — GA Code / Title 53 / Chapter 7 / Section 53-7-32
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-32
Status: in_force

(a) Any beneficiary of a testate estate or heir of an intestate estate may waive individually the right to receive the inventory from the personal representative. Such waiver shall be made in a signed writing that is delivered to the personal representative and may be revoked in writing by the beneficiary or heir at any time.

(a) Any beneficiary of a testate estate or heir of an intestate estate may waive individually the right to receive the inventory from the personal representative. Such waiver shall be made in a signed writing that is delivered to the personal representative and may be revoked in writing by the beneficiary or heir at any time.

(b) By unanimous written consent, the beneficiaries of a testate estate or the heirs of an intestate estate may authorize the probate court to relieve the personal representative of the duty to make inventory in the same manner as described in subsection (b) of Code Section 53-7-1 . Any such unanimous written consent, regardless of the date of execution, which relieves the personal representative from making inventory shall also relieve the personal representative from sending a copy of the inventory to the heirs or beneficiaries.

(b) By unanimous written consent, the beneficiaries of a testate estate or the heirs of an intestate estate may authorize the probate court to relieve the personal representative of the duty to make inventory in the same manner as described in subsection (b) of Code Section 53-7-1 . Any such unanimous written consent, regardless of the date of execution, which relieves the personal representative from making inventory shall also relieve the personal representative from sending a copy of the inventory to the heirs or beneficiaries.
O.C.G.A. § 53-7-7 — GA Code / Title 53 / Chapter 7 / Section 53-7-7
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-7
Status: in_force

Except as otherwise provided in the will, income received by an executor during the period of administration from property that is used to pay debts, taxes, expenses of administration, general testamentary gifts, and other expenses chargeable to corpus shall be paid to the income beneficiaries of the residuum of the estate; provided, however, that nothing contained in this Code section shall alter or repeal Code Section 53-4-60 .
O.C.G.A. § 53-1-4 — GA Code / Title 53 / Chapter 1 / Section 53-1-4
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-1-4
Status: in_force

Whenever income from an estate or trust is available for the benefit of an individual whose support is the legal obligation of another and the income is actually used for such individual's support, the legal obligation of the other to support the individual is reduced to the extent the income is actually used for such individual's support.
O.C.G.A. § 53-2-32 — GA Code / Title 53 / Chapter 2 / Section 53-2-32
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-2-32
Status: in_force

If no objection is made to the petition, the probate court shall order the administrator to distribute the assets in the manner requested in the petition. If objection is made, upon the evidence submitted, the probate court shall divide the assets in kind in shares that are pro rata or are not pro rata as to each asset and order the administrator to distribute the shares accordingly.
O.C.G.A. § 53-12-292 — GA Code / Title 53 / Chapter 12 / Section 53-12-292
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-292
Status: in_force

(a) Any fiduciary holding securities in its fiduciary capacity, any bank or trust company holding securities as a custodian or managing agent, and any bank or trust company holding securities as custodian for a fiduciary shall be authorized to deposit or arrange for the deposit of the securities in a clearing corporation, as defined in Article 8 of Title 11. When the securities are deposited, certificates representing securities of the same class of the same issuer may be merged and held in bulk, in the name of the nominee of the clearing corporation, with any other such securities deposited in the clearing corporation by any person, regardless of the ownership of the securities, and certificates of small denominations may be merged into one or more certificates of larger denomination. The records of the fiduciary and the records of the bank or trust company acting as custodian, as managing agent, or as custodian for a fiduciary shall at all times show the name of the party for whose account the securities are deposited. Title to the securities may be transferred by bookkeeping entry on the books of the clearing corporation without physical delivery of certificates representing the securities.

(a) Any fiduciary holding securities in its fiduciary capacity, any bank or trust company holding securities as a custodian or managing agent, and any bank or trust company holding securities as custodian for a fiduciary shall be authorized to deposit or arrange for the deposit of the securities in a clearing corporation, as defined in Article 8 of Title 11. When the securities are deposited, certificates representing securities of the same class of the same issuer may be merged and held in bulk, in the name of the nominee of the clearing corporation, with any other such securities deposited in the clearing corporation by any person, regardless of the ownership of the securities, and certificates of small denominations may be merged into one or more certificates of larger denomination. The records of the fiduciary and the records of the bank or trust company acting as custodian, as managing agent, or as custodian for a fiduciary shall at all times show the name of the party for whose account the securities are deposited. Title to the securities may be transferred by bookkeeping entry on the books of the clearing corporation without physical delivery of certificates representing the securities.

(b) A bank or trust company depositing securities pursuant to this Code section shall be subject to such rules and regulations as, in the case of state chartered institutions, the commissioner of banking and finance and, in the case of national banking associations, the comptroller of the currency may from time to time issue.

(b) A bank or trust company depositing securities pursuant to this Code section shall be subject to such rules and regulations as, in the case of state chartered institutions, the commissioner of banking and finance and, in the case of national banking associations, the comptroller of the currency may from time to time issue.

(c) A bank or trust company acting as custodian for a fiduciary, on demand by the fiduciary, shall certify in writing to the fiduciary the securities deposited by the bank or trust company in the clearing corporation for the account of the fiduciary. A fiduciary, on demand by any party to a judicial proceeding for the settlement of the fiduciary's account or on demand by the attorney for the party, shall certify in writing to the party the securities deposited by the fiduciary in the clearing corporation for its account as the fiduciary.

(c) A bank or trust company acting as custodian for a fiduciary, on demand by the fiduciary, shall certify in writing to the fiduciary the securities deposited by the bank or trust company in the clearing corporation for the account of the fiduciary. A fiduciary, on demand by any party to a judicial proceeding for the settlement of the fiduciary's account or on demand by the attorney for the party, shall certify in writing to the party the securities deposited by the fiduciary in the clearing corporation for its account as the fiduciary.

(d) This Code section shall apply to any fiduciary holding securities in its fiduciary capacity and to any bank or trust company holding securities as a custodian, managing agent, or custodian for a fiduciary acting on April 13, 1973, or acting thereafter, regardless of the date of the agreement, instrument, or court order by which it is appointed and regardless of whether or not the fiduciary, custodian, managing agent, or custodian for a fiduciary owns capital stock of the clearing corporation.

(d) This Code section shall apply to any fiduciary holding securities in its fiduciary capacity and to any bank or trust company holding securities as a custodian, managing agent, or custodian for a fiduciary acting on April 13, 1973, or acting thereafter, regardless of the date of the agreement, instrument, or court order by which it is appointed and regardless of whether or not the fiduciary, custodian, managing agent, or custodian for a fiduciary owns capital stock of the clearing corporation.
O.C.G.A. § 53-10-6 — GA Code / Title 53 / Chapter 10 / Section 53-10-6
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-10-6
Status: in_force

This chapter shall be so construed and interpreted as to effectuate its general purpose to make uniform the law in those states which enact it.
O.C.G.A. § 53-8-14 — GA Code / Title 53 / Chapter 8 / Section 53-8-14
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-8-14
Status: in_force

(a) Regardless of whether a personal representative has the powers provided by paragraph (1) of subsection (b) of Code Section 53-12-261 or by the corresponding provision of any statute incorporated pursuant to subsection (d) of Code Section 53-12-263 or otherwise has similar such powers, and regardless of whether such powers are granted by a probate court or are enumerated in or incorporated by reference into a will by a testator, a personal representative may not bind the estate by any warranty in any conveyance or contract.

(a) Regardless of whether a personal representative has the powers provided by paragraph (1) of subsection (b) of Code Section 53-12-261 or by the corresponding provision of any statute incorporated pursuant to subsection (d) of Code Section 53-12-263 or otherwise has similar such powers, and regardless of whether such powers are granted by a probate court or are enumerated in or incorporated by reference into a will by a testator, a personal representative may not bind the estate by any warranty in any conveyance or contract.

(b) A personal representative shall not be bound personally by any warranty in any conveyance or contract, unless the intention to create a personal liability is distinctly expressed.

(b) A personal representative shall not be bound personally by any warranty in any conveyance or contract, unless the intention to create a personal liability is distinctly expressed.
O.C.G.A. § 53-12-422 — GA Code / Title 53 / Chapter 12 / Section 53-12-422
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-422
Status: in_force

(a) An amount received as interest, whether determined at a fixed, variable, or floating rate, on an obligation to pay money to the trustee, including an amount received as consideration for prepaying principal, shall be allocated to income without any provision for amortization of premium.

(a) An amount received as interest, whether determined at a fixed, variable, or floating rate, on an obligation to pay money to the trustee, including an amount received as consideration for prepaying principal, shall be allocated to income without any provision for amortization of premium.

(b) A trustee shall allocate to principal an amount received from the sale, redemption, or other disposition of an obligation to pay money to the trustee more than one year after it is purchased or acquired by the trustee, including an obligation whose purchase price or value when it is acquired is less than its value at maturity. If the obligation matures within one year after it is purchased or acquired by the trustee, an amount received in excess of its purchase price or its value when acquired by the trust shall be allocated to income.

(b) A trustee shall allocate to principal an amount received from the sale, redemption, or other disposition of an obligation to pay money to the trustee more than one year after it is purchased or acquired by the trustee, including an obligation whose purchase price or value when it is acquired is less than its value at maturity. If the obligation matures within one year after it is purchased or acquired by the trustee, an amount received in excess of its purchase price or its value when acquired by the trust shall be allocated to income.

(c) This Code section shall not apply to an obligation to which Code Section 53-12-425 through 53-12-428 , 53-12-430 , or 53-12-431 applies.

(c) This Code section shall not apply to an obligation to which Code Section 53-12-425 through 53-12-428 , 53-12-430 , or 53-12-431 applies.
O.C.G.A. § 53-12-83 — GA Code / Title 53 / Chapter 12 / Section 53-12-83
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-83
Status: in_force

The holder of a power of withdrawal, during the period that the power may be exercised, shall be treated in the same manner as the settlor of a revocable trust to the extent of the property subject to the power. The lapse, release, or waiver of a power of withdrawal shall not cause the holder to be treated as a settlor of the trust.
O.C.G.A. § 53-12-211 — GA Code / Title 53 / Chapter 12 / Section 53-12-211
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-211
Status: in_force

Unless any separate written agreement provides otherwise:

(1) Each cotrustee shall be compensated as specified by the terms of the trust, as each trustee may have agreed or in accordance with a published fee schedule, and such compensation among cotrustees shall not be apportioned unless they shall agree otherwise; and

(1) Each cotrustee shall be compensated as specified by the terms of the trust, as each trustee may have agreed or in accordance with a published fee schedule, and such compensation among cotrustees shall not be apportioned unless they shall agree otherwise; and

(2) The annual fee paid pursuant to subparagraph (c)(2)(B) of Code Section 53-12-210 shall be apportioned among trustees and successor trustees according to the proportion of time each rendered services during the year.

(2) The annual fee paid pursuant to subparagraph (c)(2)(B) of Code Section 53-12-210 shall be apportioned among trustees and successor trustees according to the proportion of time each rendered services during the year.
O.C.G.A. § 53-7-75 — GA Code / Title 53 / Chapter 7 / Section 53-7-75
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-75
Status: in_force

(a) Except as otherwise provided in subsection (b) of this Code section and in paragraph (7) of subsection (a) of Code Section 15-9-127 , whenever it appears that a question of construction of a will is involved in the accounting, the probate court, upon its own motion or upon the motion of any party in interest, shall enter an order transferring the accounting to the superior court for the determination of all such questions, which shall be presented to, heard, and determined by the superior court as appeals from the probate court are presented, heard, and determined.

(a) Except as otherwise provided in subsection (b) of this Code section and in paragraph (7) of subsection (a) of Code Section 15-9-127 , whenever it appears that a question of construction of a will is involved in the accounting, the probate court, upon its own motion or upon the motion of any party in interest, shall enter an order transferring the accounting to the superior court for the determination of all such questions, which shall be presented to, heard, and determined by the superior court as appeals from the probate court are presented, heard, and determined.

(b) A probate court subject to Article 6 of Chapter 9 of Title 15 shall have jurisdiction over questions of construction of a will involved in the accounting and may determine all such questions without transferring the accounting to the superior court.

(b) A probate court subject to Article 6 of Chapter 9 of Title 15 shall have jurisdiction over questions of construction of a will involved in the accounting and may determine all such questions without transferring the accounting to the superior court.

(c) The probate court may suspend further proceedings pending a final determination of the questions of construction.

(c) The probate court may suspend further proceedings pending a final determination of the questions of construction.

(d) After a final determination of the questions of construction, the probate court shall proceed with the accounting.

(d) After a final determination of the questions of construction, the probate court shall proceed with the accounting.
O.C.G.A. § 53-5-71 — GA Code / Title 53 / Chapter 5 / Section 53-5-71
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-71
Status: in_force

This article applies to registrations of securities in beneficiary form made before or after July 1, 1999, by decedents dying on or after July 1, 1999.
O.C.G.A. § 53-13-19 — GA Code / Title 53 / Chapter 13 / Section 53-13-19
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-13-19
Status: in_force

Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account a catalogue of electronic communications sent or received by an original or successor user and stored, carried, or maintained by the custodian in an account of the trust and any digital assets, other than the content of electronic communications, in which the trust has a right or interest if the trustee gives the custodian:

(1) A written request for disclosure in physical or electronic form;

(1) A written request for disclosure in physical or electronic form;

(2) A certified copy of the trust instrument or a certification of the trust under Code Section 53-12-280 ;

(2) A certified copy of the trust instrument or a certification of the trust under Code Section 53-12-280 ;

(3) A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and

(3) A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and

(4) If requested by the custodian: (A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or (B) Evidence linking the account to the trust.

(4) If requested by the custodian:

(A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or

(A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or

(B) Evidence linking the account to the trust.

(B) Evidence linking the account to the trust.
O.C.G.A. § 53-7-13 — GA Code / Title 53 / Chapter 7 / Section 53-7-13
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-13
Status: in_force

(a) In any action or proceeding brought pursuant to this article, service of any notice, writ, or process shall be made in the manner provided by Chapter 11 of this title if Chapter 11 of this title is applicable under Code Section 53-11-1 . If Chapter 11 of this title is not applicable to such action or proceeding under Code Section 53-11-1 , such service shall be made in the manner provided by Chapter 11 of Title 9 unless Chapter 11 of said title is not applicable to such action or proceeding under Code Section 9-11-81 .

(a) In any action or proceeding brought pursuant to this article, service of any notice, writ, or process shall be made in the manner provided by Chapter 11 of this title if Chapter 11 of this title is applicable under Code Section 53-11-1 . If Chapter 11 of this title is not applicable to such action or proceeding under Code Section 53-11-1 , such service shall be made in the manner provided by Chapter 11 of Title 9 unless Chapter 11 of said title is not applicable to such action or proceeding under Code Section 9-11-81 .

(b) In all cases where there are two or more personal representatives and one or more of them remove beyond the limits of this state, service of any notice, writ, or process upon those remaining in the state shall be as effectual and complete, for all purposes whatever, as though such service had been made upon all of the personal representatives.

(b) In all cases where there are two or more personal representatives and one or more of them remove beyond the limits of this state, service of any notice, writ, or process upon those remaining in the state shall be as effectual and complete, for all purposes whatever, as though such service had been made upon all of the personal representatives.
O.C.G.A. § 53-5-50 — GA Code / Title 53 / Chapter 5 / Section 53-5-50
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-50
Status: in_force

(a) The probate court shall have original jurisdiction over any petition to vacate, set aside, or amend its order admitting a will to probate.

(a) The probate court shall have original jurisdiction over any petition to vacate, set aside, or amend its order admitting a will to probate.

(b) A petition under subsection (a) of this Code section may be brought in the probate court to vacate, set aside, or amend its order admitting a will to probate based upon: (1) Another will being entitled to be admitted to probate; (2) A codicil to the probated will being entitled to be admitted to probate; (3) Lack of jurisdiction; (4) Fraud, accident, or mistake or the acts of the adverse party unmixed with the negligence or fault of the petitioner; or (5) A nonamendable defect that appears upon the face of the record or pleadings.

(b) A petition under subsection (a) of this Code section may be brought in the probate court to vacate, set aside, or amend its order admitting a will to probate based upon:

(1) Another will being entitled to be admitted to probate;

(1) Another will being entitled to be admitted to probate;

(2) A codicil to the probated will being entitled to be admitted to probate;

(2) A codicil to the probated will being entitled to be admitted to probate;

(3) Lack of jurisdiction;

(3) Lack of jurisdiction;

(4) Fraud, accident, or mistake or the acts of the adverse party unmixed with the negligence or fault of the petitioner; or

(4) Fraud, accident, or mistake or the acts of the adverse party unmixed with the negligence or fault of the petitioner; or

(5) A nonamendable defect that appears upon the face of the record or pleadings.

(5) A nonamendable defect that appears upon the face of the record or pleadings.

(c)(1) Any such petition based upon paragraph (1) of subsection (b) of this Code section shall be combined with a petition to probate the other will in solemn form. (2) Any such petition based upon paragraph (2) of subsection (b) of this Code section shall be combined with a petition to probate the codicil in solemn form. (3) In any such petition based upon paragraph (1) or (2) of subsection (b) of this Code section, the court shall consider the petition to probate in solemn form together with the petition to vacate, set aside, or amend; and the court shall grant relief as is appropriate with respect to each matter.

(c)(1) Any such petition based upon paragraph (1) of subsection (b) of this Code section shall be combined with a petition to probate the other will in solemn form.

(c)(1) Any such petition based upon paragraph (1) of subsection (b) of this Code section shall be combined with a petition to probate the other will in solemn form.

(2) Any such petition based upon paragraph (2) of subsection (b) of this Code section shall be combined with a petition to probate the codicil in solemn form.

(2) Any such petition based upon paragraph (2) of subsection (b) of this Code section shall be combined with a petition to probate the codicil in solemn form.

(3) In any such petition based upon paragraph (1) or (2) of subsection (b) of this Code section, the court shall consider the petition to probate in solemn form together with the petition to vacate, set aside, or amend; and the court shall grant relief as is appropriate with respect to each matter.

(3) In any such petition based upon paragraph (1) or (2) of subsection (b) of this Code section, the court shall consider the petition to probate in solemn form together with the petition to vacate, set aside, or amend; and the court shall grant relief as is appropriate with respect to each matter.

(d) In any such petition based upon paragraph (5) of subsection (b) of this Code section, it is not sufficient that the pleadings fail to state a claim upon which relief can be granted, but the pleadings must affirmatively show no claim in fact existed.

(d) In any such petition based upon paragraph (5) of subsection (b) of this Code section, it is not sufficient that the pleadings fail to state a claim upon which relief can be granted, but the pleadings must affirmatively show no claim in fact existed.
O.C.G.A. § 53-6-42 — GA Code / Title 53 / Chapter 6 / Section 53-6-42
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-6-42
Status: in_force

The probate court may, for good cause shown, as provided in Code Sections 29-3-82 , 29-5-92 , and 53-7-14 , revoke the letters of administration of the county administrator or letters of guardianship of the county administrator, require additional security on the county administrator's bond, or pass such other order as is expedient and necessary for the good of any particular estate in the hands of any county administrator.
O.C.G.A. § 53-4-71 — GA Code / Title 53 / Chapter 4 / Section 53-4-71
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-71
Status: in_force

If, pursuant to Code Sections 53-4-69 and 53-4-70 , an election is made against the will, the defeated beneficiary shall be entitled to compensation out of the property bequeathed to the person who made the election, up to the value of the defeated testamentary gift.
O.C.G.A. § 53-4-68 — GA Code / Title 53 / Chapter 4 / Section 53-4-68
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-68
Status: in_force

(a) Conditions in a will that are impossible, illegal, or against public policy shall be void.

(a) Conditions in a will that are impossible, illegal, or against public policy shall be void.

(b) A condition in terrorem shall be void unless there is a direction in the will as to the disposition of the property if the condition in terrorem is violated, in which event the direction in the will shall be carried out, except as otherwise provided in subsection (c) of this Code section.

(b) A condition in terrorem shall be void unless there is a direction in the will as to the disposition of the property if the condition in terrorem is violated, in which event the direction in the will shall be carried out, except as otherwise provided in subsection (c) of this Code section.

(c) A condition in terrorem shall not be enforceable against an interested person for: (1) Bringing an action for interpretation or enforcement of a will; (2) Bringing an action for an accounting, for removal, or for other relief against a personal representative; or (3) Entering into a settlement agreement.

(c) A condition in terrorem shall not be enforceable against an interested person for:

(1) Bringing an action for interpretation or enforcement of a will;

(1) Bringing an action for interpretation or enforcement of a will;

(2) Bringing an action for an accounting, for removal, or for other relief against a personal representative; or

(2) Bringing an action for an accounting, for removal, or for other relief against a personal representative; or

(3) Entering into a settlement agreement.

(3) Entering into a settlement agreement.
O.C.G.A. § 53-5-5 — GA Code / Title 53 / Chapter 5 / Section 53-5-5
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-5
Status: in_force

A person having possession of a will shall file it with reasonable promptness with the probate court of the county having jurisdiction. The probate court may attach for contempt and may fine and imprison a person withholding a will until the will is delivered.
O.C.G.A. § 53-13-14 — GA Code / Title 53 / Chapter 13 / Section 53-13-14
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-13-14
Status: in_force

Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalogue of electronic communications sent or received by the user and digital assets, other than the content of electronic communications, of the user, if the personal representative gives the custodian:

(1) A written request for disclosure in physical or electronic form;

(1) A written request for disclosure in physical or electronic form;

(2) A certified copy of the death certificate of the user;

(2) A certified copy of the death certificate of the user;

(3) A certified copy of the letters testamentary, letters of administration, or other letters of appointment of the personal representative; and

(3) A certified copy of the letters testamentary, letters of administration, or other letters of appointment of the personal representative; and

(4) If requested by the custodian: (A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account; (B) Evidence linking the account to the user; (C) An affidavit stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or (D) A finding by the court that: (i) The user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph; or (ii) Disclosure of the user's digital assets is reasonably necessary for administration of the estate.

(4) If requested by the custodian:

(A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;

(A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;

(B) Evidence linking the account to the user;

(B) Evidence linking the account to the user;

(C) An affidavit stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or

(C) An affidavit stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or

(D) A finding by the court that: (i) The user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph; or (ii) Disclosure of the user's digital assets is reasonably necessary for administration of the estate.

(D) A finding by the court that:

(i) The user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph; or

(i) The user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph; or

(ii) Disclosure of the user's digital assets is reasonably necessary for administration of the estate.

(ii) Disclosure of the user's digital assets is reasonably necessary for administration of the estate.
O.C.G.A. § 53-1-13 — GA Code / Title 53 / Chapter 1 / Section 53-1-13
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-1-13
Status: in_force

Unless the writing described in subsection (c) of Code Section 53-1-10 or the testator's will expressly provides otherwise, a satisfaction or an advancement is considered when computing the division and distribution of the transferor's estate even if the recipient of the satisfaction or advancement fails to survive the transferor.
O.C.G.A. § 53-12-8 — GA Code / Title 53 / Chapter 12 / Section 53-12-8
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-8
Status: in_force

(a) Notice to a person who may represent and bind another person under this Code section shall have the same effect as if notice were given directly to such other person.

(a) Notice to a person who may represent and bind another person under this Code section shall have the same effect as if notice were given directly to such other person.

(b) The consent of a person who may represent and bind another person under this Code section shall be binding on the person represented unless the person represented objects to such representation before such consent would otherwise have become effective. Consent shall include, but shall not be limited to, an action related to the granting of powers to a trustee, modification or termination of a trust, a trustee's duty to report, entry into a binding nonjudicial settlement agreement, a trustee's compensation, the conversion of a trust to a unitrust, the appointment, resignation, or removal of a trustee, and other similar actions.

(b) The consent of a person who may represent and bind another person under this Code section shall be binding on the person represented unless the person represented objects to such representation before such consent would otherwise have become effective. Consent shall include, but shall not be limited to, an action related to the granting of powers to a trustee, modification or termination of a trust, a trustee's duty to report, entry into a binding nonjudicial settlement agreement, a trustee's compensation, the conversion of a trust to a unitrust, the appointment, resignation, or removal of a trustee, and other similar actions.

(c) Except as otherwise provided in Code Section 53-12-61 , a person who under this Code section may represent a settlor who lacks capacity may receive notice and give a binding consent on such settlor's behalf.

(c) Except as otherwise provided in Code Section 53-12-61 , a person who under this Code section may represent a settlor who lacks capacity may receive notice and give a binding consent on such settlor's behalf.

(d) A settlor may not represent and bind a beneficiary under this Code section with respect to the termination or modification of a trust under Article 4 of this chapter.

(d) A settlor may not represent and bind a beneficiary under this Code section with respect to the termination or modification of a trust under Article 4 of this chapter.

(e) To the extent there is no conflict of interest between the holder of a power of appointment and the persons represented with respect to the particular question or dispute, such holder may represent and bind persons whose interests are as permissible appointees, as takers in default, or are otherwise subject to the power.

(e) To the extent there is no conflict of interest between the holder of a power of appointment and the persons represented with respect to the particular question or dispute, such holder may represent and bind persons whose interests are as permissible appointees, as takers in default, or are otherwise subject to the power.

(f) To the extent there is no conflict of interest between the representative and the person represented or among those being represented with respect to a particular question or dispute: (1) A conservator may represent and bind the estate that the conservator controls; (2) A guardian may represent and bind his or her ward if a conservator of such ward's estate has not been appointed; (3) An agent having authority to act with respect to the particular question or dispute may represent and bind the principal; (4) A trustee may represent and bind the beneficiaries of the trust; (5) A trust director may represent and bind the beneficiaries of the trust on a question or dispute relating to the trust director's powers of direction; (6) A person designated in the trust instrument to receive notice and provide consent on behalf of a beneficiary may represent and bind a beneficiary; (7) A personal representative of a decedent's estate may represent and bind persons interested in such estate; and (8) An ancestor may represent and bind an ancestor's minor or unborn descendant if a conservator or guardian for such descendant has not been appointed.

(f) To the extent there is no conflict of interest between the representative and the person represented or among those being represented with respect to a particular question or dispute:

(1) A conservator may represent and bind the estate that the conservator controls;

(1) A conservator may represent and bind the estate that the conservator controls;

(2) A guardian may represent and bind his or her ward if a conservator of such ward's estate has not been appointed;

(2) A guardian may represent and bind his or her ward if a conservator of such ward's estate has not been appointed;

(3) An agent having authority to act with respect to the particular question or dispute may represent and bind the principal;

(3) An agent having authority to act with respect to the particular question or dispute may represent and bind the principal;

(4) A trustee may represent and bind the beneficiaries of the trust;

(4) A trustee may represent and bind the beneficiaries of the trust;

(5) A trust director may represent and bind the beneficiaries of the trust on a question or dispute relating to the trust director's powers of direction;

(5) A trust director may represent and bind the beneficiaries of the trust on a question or dispute relating to the trust director's powers of direction;

(6) A person designated in the trust instrument to receive notice and provide consent on behalf of a beneficiary may represent and bind a beneficiary;

(6) A person designated in the trust instrument to receive notice and provide consent on behalf of a beneficiary may represent and bind a beneficiary;

(7) A personal representative of a decedent's estate may represent and bind persons interested in such estate; and

(7) A personal representative of a decedent's estate may represent and bind persons interested in such estate; and

(8) An ancestor may represent and bind an ancestor's minor or unborn descendant if a conservator or guardian for such descendant has not been appointed.

(8) An ancestor may represent and bind an ancestor's minor or unborn descendant if a conservator or guardian for such descendant has not been appointed.

(g) Unless otherwise represented, a minor, incapacitated, or unborn individual, or a person whose identity or location is unknown and not reasonably ascertainable, may be represented by and bound by another having a substantially identical interest with respect to a particular question or dispute, but only to the extent there is no conflict of interest between the representative and the person represented with respect to such particular question or dispute.

(g) Unless otherwise represented, a minor, incapacitated, or unborn individual, or a person whose identity or location is unknown and not reasonably ascertainable, may be represented by and bound by another having a substantially identical interest with respect to a particular question or dispute, but only to the extent there is no conflict of interest between the representative and the person represented with respect to such particular question or dispute.

(h) A person who on the date of determination would be eligible to receive distributions of income or principal from the trust upon the termination of the interests of all persons then currently eligible to receive distributions of income or principal may represent and bind contingent successor beneficiaries with respect to matters in which there is no conflict of interest between the representative and the persons represented with respect to a particular question or dispute.

(h) A person who on the date of determination would be eligible to receive distributions of income or principal from the trust upon the termination of the interests of all persons then currently eligible to receive distributions of income or principal may represent and bind contingent successor beneficiaries with respect to matters in which there is no conflict of interest between the representative and the persons represented with respect to a particular question or dispute.

(i) A charitable entity may represent and bind another person and be represented by a person under this Code section in the same manner as an individual.

(i) A charitable entity may represent and bind another person and be represented by a person under this Code section in the same manner as an individual.

(j) The representative of a person represented under this Code section may represent and bind any other person who could be represented under this Code section by the person being represented by the representative if the person being represented were living and sui juris, but only to the extent there is no conflict of interest between the representative and such other person or among those being represented with respect to a particular question or dispute.

(j) The representative of a person represented under this Code section may represent and bind any other person who could be represented under this Code section by the person being represented by the representative if the person being represented were living and sui juris, but only to the extent there is no conflict of interest between the representative and such other person or among those being represented with respect to a particular question or dispute.

(k) Any person whose interests would be affected may request that the court determine whether an interest is represented under this Code section or whether the representation is adequate. If the court determines that an interest is not represented under this Code section, or that the otherwise available representation might be inadequate, the court may appoint a representative to receive notice, give consent, and otherwise represent, bind, and act on behalf of a minor, incapacitated, or unborn individual, or a person whose identity or location is unknown and not reasonably ascertainable. A representative may be appointed to represent several persons or interests. A representative may act on behalf of the individual represented with respect to any matter arising under this chapter, regardless of whether a judicial proceeding concerning the trust is pending. In making decisions, a representative may consider the general benefit accruing to the living members of the individual's family.

(k) Any person whose interests would be affected may request that the court determine whether an interest is represented under this Code section or whether the representation is adequate. If the court determines that an interest is not represented under this Code section, or that the otherwise available representation might be inadequate, the court may appoint a representative to receive notice, give consent, and otherwise represent, bind, and act on behalf of a minor, incapacitated, or unborn individual, or a person whose identity or location is unknown and not reasonably ascertainable. A representative may be appointed to represent several persons or interests. A representative may act on behalf of the individual represented with respect to any matter arising under this chapter, regardless of whether a judicial proceeding concerning the trust is pending. In making decisions, a representative may consider the general benefit accruing to the living members of the individual's family.

(l) The interests of unascertainable charitable beneficiaries of a trust that is not a charitable trust shall be represented as provided in Code Section 53-12-174 for the beneficiaries under a charitable trust.

(l) The interests of unascertainable charitable beneficiaries of a trust that is not a charitable trust shall be represented as provided in Code Section 53-12-174 for the beneficiaries under a charitable trust.
O.C.G.A. § 53-10-3 — GA Code / Title 53 / Chapter 10 / Section 53-10-3
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-10-3
Status: in_force

If property is so disposed of that the right of a beneficiary to succeed to any interest in such property is conditional upon surviving another individual and both individuals die and there is no sufficient evidence that the two have died other than simultaneously, the beneficiary shall be deemed not to have survived. If there is no sufficient evidence that two or more beneficiaries have died otherwise than simultaneously and property has been disposed of in such a way that at the time of their deaths each beneficiary would have been entitled to the property if that beneficiary had survived the others, the property shall be divided into as many equal portions as there were such beneficiaries and these portions shall be distributed respectively to those who would have taken in the event that each such beneficiary survived.
O.C.G.A. § 53-1-11 — GA Code / Title 53 / Chapter 1 / Section 53-1-11
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-1-11
Status: in_force

Every advancement shall be valued without interest at its value at the time of the transfer unless a value or an interest rate is specified in writing at the time of acceptance or in the transferor's will.
O.C.G.A. § 53-13-18 — GA Code / Title 53 / Chapter 13 / Section 53-13-18
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-13-18
Status: in_force

Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account the content of an electronic communication sent or received by an original or successor user and carried, maintained, processed, received, or stored by the custodian in the account of the trust if the trustee gives the custodian:

(1) A written request for disclosure in physical or electronic form;

(1) A written request for disclosure in physical or electronic form;

(2) A certified copy of the trust instrument or a certification of the trust under Code Section 53-12-280 that includes consent to disclosure of the content of electronic communications to the trustee;

(2) A certified copy of the trust instrument or a certification of the trust under Code Section 53-12-280 that includes consent to disclosure of the content of electronic communications to the trustee;

(3) A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and

(3) A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and

(4) If requested by the custodian: (A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or (B) Evidence linking the account to the trust.

(4) If requested by the custodian:

(A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or

(A) A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or

(B) Evidence linking the account to the trust.

(B) Evidence linking the account to the trust.
O.C.G.A. § 53-1-7 — GA Code / Title 53 / Chapter 1 / Section 53-1-7
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-1-7
Status: in_force

A surviving spouse who is under the age of 18 years is entitled to apply for, take, and hold any share in the deceased spouse's estate to which the surviving spouse is entitled by virtue of being an heir or a beneficiary or being eligible for year's support without the intervention of a guardian or other trustee.
O.C.G.A. § 53-10-2 — GA Code / Title 53 / Chapter 10 / Section 53-10-2
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-10-2
Status: in_force

When the title to property or the devolution of property depends upon priority of death and there is no sufficient evidence that the individuals have died other than simultaneously, the property of each individual shall be disposed of as if that individual had survived, except as provided otherwise in this chapter.
O.C.G.A. § 53-7-76 — GA Code / Title 53 / Chapter 7 / Section 53-7-76
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-76
Status: in_force

Should it appear from the intermediate report that the personal representative is liable to the estate or to any beneficiary of the estate, the probate court is authorized and it shall be the court's duty to enter a judgment surcharging the personal representative in such amount as is authorized under the law and the evidence.
O.C.G.A. § 53-12-430 — GA Code / Title 53 / Chapter 12 / Section 53-12-430
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-430
Status: in_force

(a) As used in this Code section, the term “ derivative ” means a contract or financial instrument or a combination of contracts and financial instruments which gives a trust the right or obligation to participate in some or all changes in the price of a tangible or intangible asset or group of assets, or changes in a rate, an index of prices or rates, or other market indicator for an asset or a group of assets.

(a) As used in this Code section, the term “ derivative ” means a contract or financial instrument or a combination of contracts and financial instruments which gives a trust the right or obligation to participate in some or all changes in the price of a tangible or intangible asset or group of assets, or changes in a rate, an index of prices or rates, or other market indicator for an asset or a group of assets.

(b) To the extent that a trustee does not account under Code Section 53-12-412 for transactions in derivatives, the trustee shall allocate to principal receipts from and disbursements made in connection with those transactions.

(b) To the extent that a trustee does not account under Code Section 53-12-412 for transactions in derivatives, the trustee shall allocate to principal receipts from and disbursements made in connection with those transactions.

(c) If a trustee grants an option to buy property from the trust, whether or not the trust owns the property when the option is granted, grants an option that permits another person to sell property to the trust, or acquires an option to buy property for the trust or an option to sell an asset owned by the trust, and the trustee or other owner of the asset is required to deliver the asset if the option is exercised, an amount received for granting the option shall be allocated to principal. An amount paid to acquire the option shall be paid from principal. A gain or loss realized upon the exercise of an option, including an option granted to a settlor of the trust for services rendered, shall be allocated to principal.

(c) If a trustee grants an option to buy property from the trust, whether or not the trust owns the property when the option is granted, grants an option that permits another person to sell property to the trust, or acquires an option to buy property for the trust or an option to sell an asset owned by the trust, and the trustee or other owner of the asset is required to deliver the asset if the option is exercised, an amount received for granting the option shall be allocated to principal. An amount paid to acquire the option shall be paid from principal. A gain or loss realized upon the exercise of an option, including an option granted to a settlor of the trust for services rendered, shall be allocated to principal.
O.C.G.A. § 53-3-14 — GA Code / Title 53 / Chapter 3 / Section 53-3-14
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-3-14
Status: in_force

If year's support is set apart for the benefit of any individual in or with respect to real property on which there is a recorded option to purchase or contract to sell outstanding at the time the same is so set apart, the individual and any purchasers or lessees of the real property, after the same has been so set apart, shall take the real property or any interest therein subject to all of the rights and privileges of the grantee of the option or contract and of any assignees of the option or contract if the assignment or assignments are also recorded.
O.C.G.A. § 53-12-213 — GA Code / Title 53 / Chapter 12 / Section 53-12-213
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-213
Status: in_force

A trustee shall be entitled to be reimbursed out of the trust property for reasonable expenses that were properly incurred in the administration of the trust.
O.C.G.A. § 53-1-20 — GA Code / Title 53 / Chapter 1 / Section 53-1-20
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-1-20
Status: in_force

(a) For purposes of this Code section, the term “property” includes any interest in property and any power over or right with respect to the property.

(a) For purposes of this Code section, the term “property” includes any interest in property and any power over or right with respect to the property.

(b) Any person to whom an interest in property is transferred or who succeeds to property by contract or by operation of law may renounce the property in whole or in part as provided in this Code section. A person may renounce even if a spendthrift or similar restriction applies to the property renounced. Persons who may renounce include fiduciaries acting on behalf of an individual, such as personal representatives, trustees, conservators, or guardians, as well as duly authorized attorneys in fact, whether acting on behalf of an individual or fiduciary.

(b) Any person to whom an interest in property is transferred or who succeeds to property by contract or by operation of law may renounce the property in whole or in part as provided in this Code section. A person may renounce even if a spendthrift or similar restriction applies to the property renounced. Persons who may renounce include fiduciaries acting on behalf of an individual, such as personal representatives, trustees, conservators, or guardians, as well as duly authorized attorneys in fact, whether acting on behalf of an individual or fiduciary.

(c) A renunciation must be made by a written instrument that describes the renounced property, declares the renunciation and the extent of it, and is signed by the person making the renunciation.

(c) A renunciation must be made by a written instrument that describes the renounced property, declares the renunciation and the extent of it, and is signed by the person making the renunciation.

(d) The written instrument must be received by the transferor of the property, the transferor's legal representative, or other holder of title to the property not later than the date which is nine months after the later of: (1) The date of the transfer; or (2) The day on which the person making the renunciation reaches the age of 21. The instrument may also be filed in the probate court of the county in which proceedings concerning the transferor's estate are pending or in which they could be commenced and, in the case of real property, in the real property records of the county in which the real property is located. An instrument so filed in the probate court shall be conclusively presumed to have been received by the personal representative of the transferor's estate not later than the date of such filing, but earlier receipt may be shown.

(d) The written instrument must be received by the transferor of the property, the transferor's legal representative, or other holder of title to the property not later than the date which is nine months after the later of:

(1) The date of the transfer; or

(1) The date of the transfer; or

(2) The day on which the person making the renunciation reaches the age of 21.

(2) The day on which the person making the renunciation reaches the age of 21.

The instrument may also be filed in the probate court of the county in which proceedings concerning the transferor's estate are pending or in which they could be commenced and, in the case of real property, in the real property records of the county in which the real property is located. An instrument so filed in the probate court shall be conclusively presumed to have been received by the personal representative of the transferor's estate not later than the date of such filing, but earlier receipt may be shown.

(e) A person who has accepted property or any of its benefits may not renounce the property.

(e) A person who has accepted property or any of its benefits may not renounce the property.

(f)(1)(A) Except as otherwise provided by the will or other governing instrument, a renunciation shall cause the renounced property to pass as if the person renouncing had predeceased the decedent or, in the case of property passing upon exercise of a power of appointment, as if the person renouncing had predeceased the holder of the power, even if the acceleration of a contingent remainder or other interest results. A will or other governing instrument may otherwise provide expressly or by implication, but the fact that a remainder or other future interest following a renounced interest is conditioned upon surviving the holder of such renounced interest shall not, without more, be sufficient to indicate that such conditioned interest should not accelerate by reason of such renunciation. (B) Notwithstanding subparagraph (A) of this paragraph, solely for the purposes of the proviso of paragraph (5) and the proviso of paragraph (7) of subsection (c) of Code Section 53-2-1 , any individual renouncing who is the only sibling or the only aunt or uncle surviving the decedent shall not be deemed to have predeceased the decedent. (2) Renounced property that is the subject of an attempted outright gift shall be treated as an incomplete gift. (3) A renounced power over property shall be treated as if such power had not been created with respect to the person renouncing such power. (4) The expression in a renunciation of an intent or desire that the property pass to certain persons shall be considered merely precatory and shall have no legal effect unless specifically declared to be a condition of the renunciation.

(f)(1)(A) Except as otherwise provided by the will or other governing instrument, a renunciation shall cause the renounced property to pass as if the person renouncing had predeceased the decedent or, in the case of property passing upon exercise of a power of appointment, as if the person renouncing had predeceased the holder of the power, even if the acceleration of a contingent remainder or other interest results. A will or other governing instrument may otherwise provide expressly or by implication, but the fact that a remainder or other future interest following a renounced interest is conditioned upon surviving the holder of such renounced interest shall not, without more, be sufficient to indicate that such conditioned interest should not accelerate by reason of such renunciation. (B) Notwithstanding subparagraph (A) of this paragraph, solely for the purposes of the proviso of paragraph (5) and the proviso of paragraph (7) of subsection (c) of Code Section 53-2-1 , any individual renouncing who is the only sibling or the only aunt or uncle surviving the decedent shall not be deemed to have predeceased the decedent.

(f)(1)(A) Except as otherwise provided by the will or other governing instrument, a renunciation shall cause the renounced property to pass as if the person renouncing had predeceased the decedent or, in the case of property passing upon exercise of a power of appointment, as if the person renouncing had predeceased the holder of the power, even if the acceleration of a contingent remainder or other interest results. A will or other governing instrument may otherwise provide expressly or by implication, but the fact that a remainder or other future interest following a renounced interest is conditioned upon surviving the holder of such renounced interest shall not, without more, be sufficient to indicate that such conditioned interest should not accelerate by reason of such renunciation.

(f)(1)(A) Except as otherwise provided by the will or other governing instrument, a renunciation shall cause the renounced property to pass as if the person renouncing had predeceased the decedent or, in the case of property passing upon exercise of a power of appointment, as if the person renouncing had predeceased the holder of the power, even if the acceleration of a contingent remainder or other interest results. A will or other governing instrument may otherwise provide expressly or by implication, but the fact that a remainder or other future interest following a renounced interest is conditioned upon surviving the holder of such renounced interest shall not, without more, be sufficient to indicate that such conditioned interest should not accelerate by reason of such renunciation.

(B) Notwithstanding subparagraph (A) of this paragraph, solely for the purposes of the proviso of paragraph (5) and the proviso of paragraph (7) of subsection (c) of Code Section 53-2-1 , any individual renouncing who is the only sibling or the only aunt or uncle surviving the decedent shall not be deemed to have predeceased the decedent.

(B) Notwithstanding subparagraph (A) of this paragraph, solely for the purposes of the proviso of paragraph (5) and the proviso of paragraph (7) of subsection (c) of Code Section 53-2-1 , any individual renouncing who is the only sibling or the only aunt or uncle surviving the decedent shall not be deemed to have predeceased the decedent.

(2) Renounced property that is the subject of an attempted outright gift shall be treated as an incomplete gift.

(2) Renounced property that is the subject of an attempted outright gift shall be treated as an incomplete gift.

(3) A renounced power over property shall be treated as if such power had not been created with respect to the person renouncing such power.

(3) A renounced power over property shall be treated as if such power had not been created with respect to the person renouncing such power.

(4) The expression in a renunciation of an intent or desire that the property pass to certain persons shall be considered merely precatory and shall have no legal effect unless specifically declared to be a condition of the renunciation.

(4) The expression in a renunciation of an intent or desire that the property pass to certain persons shall be considered merely precatory and shall have no legal effect unless specifically declared to be a condition of the renunciation.

(g) In every case a renunciation relates back for all purposes to the applicable date among the following: (1) The date of death of the decedent; (2) The date of the death of the holder of the power of appointment; (3) The date the gift was attempted; or (4) The date the power was created.

(g) In every case a renunciation relates back for all purposes to the applicable date among the following:

(1) The date of death of the decedent;

(1) The date of death of the decedent;

(2) The date of the death of the holder of the power of appointment;

(2) The date of the death of the holder of the power of appointment;

(3) The date the gift was attempted; or

(3) The date the gift was attempted; or

(4) The date the power was created.

(4) The date the power was created.

(h) This Code section does not abridge the right of any person to transfer or renounce any property under any other statute or common law. Any renunciation that is otherwise valid but fails to meet the requirements of subsections (c) and (d) of this Code section shall operate as a transfer of the property to those persons who would have received it had the renunciation met those requirements.

(h) This Code section does not abridge the right of any person to transfer or renounce any property under any other statute or common law. Any renunciation that is otherwise valid but fails to meet the requirements of subsections (c) and (d) of this Code section shall operate as a transfer of the property to those persons who would have received it had the renunciation met those requirements.

(i) Nothing in this Code section alters the duties of any fiduciary to act in the best interests of the person the fiduciary represents. This subsection shall not, however, limit the power granted by this Code section to a fiduciary to renounce property.

(i) Nothing in this Code section alters the duties of any fiduciary to act in the best interests of the person the fiduciary represents. This subsection shall not, however, limit the power granted by this Code section to a fiduciary to renounce property.