O.C.G.A. § 53-5-1 — GA Code / Title 53 / Chapter 5 / Section 53-5-1
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-1
Status: in_force

(a) The probate court shall have exclusive jurisdiction over the probate of wills.

(a) The probate court shall have exclusive jurisdiction over the probate of wills.

(b) The county of domicile of the testator at death shall give jurisdiction to the probate court of that county.

(b) The county of domicile of the testator at death shall give jurisdiction to the probate court of that county.

(c) The domicile of a testator who was in the care of a nursing home or other similar facility at the time of death shall be presumed to be the county in which the testator was domiciled immediately before entering the nursing home or other facility; provided, however, this presumption may be rebutted. If it is determined by the probate court that the testator considered or, in the absence of an impairment of mental faculties, the testator would have considered the county in which the facility is located to be the testator's domicile, then for purposes of this Code section that county shall be considered the testator's county of domicile.

(c) The domicile of a testator who was in the care of a nursing home or other similar facility at the time of death shall be presumed to be the county in which the testator was domiciled immediately before entering the nursing home or other facility; provided, however, this presumption may be rebutted. If it is determined by the probate court that the testator considered or, in the absence of an impairment of mental faculties, the testator would have considered the county in which the facility is located to be the testator's domicile, then for purposes of this Code section that county shall be considered the testator's county of domicile.
O.C.G.A. § 53-7-55 — GA Code / Title 53 / Chapter 7 / Section 53-7-55
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-55
Status: in_force

(a) Upon the petition of any person having an interest in the estate or whenever it appears to the probate court that good cause may exist to revoke the letters of a personal representative or impose other sanctions, the court shall cite the personal representative to answer to the charge. Upon investigation, the court may, in the court's discretion: (1) Revoke the personal representative's letters; (2) Require additional security; (3) Require the personal representative to appear and submit to a settlement of accounts following the procedure set forth in Article 6 of this chapter, regardless of whether the personal representative has first resigned or been removed and regardless of whether a successor fiduciary has been appointed; or (4) Issue such other order as in the court's judgment is appropriate under the circumstances of the case.

(a) Upon the petition of any person having an interest in the estate or whenever it appears to the probate court that good cause may exist to revoke the letters of a personal representative or impose other sanctions, the court shall cite the personal representative to answer to the charge. Upon investigation, the court may, in the court's discretion:

(1) Revoke the personal representative's letters;

(1) Revoke the personal representative's letters;

(2) Require additional security;

(2) Require additional security;

(3) Require the personal representative to appear and submit to a settlement of accounts following the procedure set forth in Article 6 of this chapter, regardless of whether the personal representative has first resigned or been removed and regardless of whether a successor fiduciary has been appointed; or

(3) Require the personal representative to appear and submit to a settlement of accounts following the procedure set forth in Article 6 of this chapter, regardless of whether the personal representative has first resigned or been removed and regardless of whether a successor fiduciary has been appointed; or

(4) Issue such other order as in the court's judgment is appropriate under the circumstances of the case.

(4) Issue such other order as in the court's judgment is appropriate under the circumstances of the case.

(b) In any proceeding brought pursuant to this Code section, service of notice shall be made in the manner provided by Chapter 11 of this title.

(b) In any proceeding brought pursuant to this Code section, service of notice shall be made in the manner provided by Chapter 11 of this title.
O.C.G.A. § 53-12-20 — GA Code / Title 53 / Chapter 12 / Section 53-12-20
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-20
Status: in_force

(a) Except as provided in subsection (d) of this Code section, an express trust shall be created or declared in writing and signed by the settlor or an agent for the settlor acting under a power of attorney containing express authorization.

(a) Except as provided in subsection (d) of this Code section, an express trust shall be created or declared in writing and signed by the settlor or an agent for the settlor acting under a power of attorney containing express authorization.

(b) An express trust shall have, ascertainable with reasonable certainty: (1) An intention by a settlor to create such trust; (2) Trust property; (3) Except for charitable trusts or a trust for care of an animal, a beneficiary who is reasonably ascertainable at the time of the creation of such trust or reasonably ascertainable within the period of the rule against perpetuities; (4) A trustee; and (5) Trustee duties specified in writing or provided by law.

(b) An express trust shall have, ascertainable with reasonable certainty:

(1) An intention by a settlor to create such trust;

(1) An intention by a settlor to create such trust;

(2) Trust property;

(2) Trust property;

(3) Except for charitable trusts or a trust for care of an animal, a beneficiary who is reasonably ascertainable at the time of the creation of such trust or reasonably ascertainable within the period of the rule against perpetuities;

(3) Except for charitable trusts or a trust for care of an animal, a beneficiary who is reasonably ascertainable at the time of the creation of such trust or reasonably ascertainable within the period of the rule against perpetuities;

(4) A trustee; and

(4) A trustee; and

(5) Trustee duties specified in writing or provided by law.

(5) Trustee duties specified in writing or provided by law.

(c) The requirement that a trust have a reasonably ascertainable beneficiary shall be satisfied if under the trust instrument the trustee or some other person has the power to select the beneficiaries based on a standard or in the discretion of the trustee or other person.

(c) The requirement that a trust have a reasonably ascertainable beneficiary shall be satisfied if under the trust instrument the trustee or some other person has the power to select the beneficiaries based on a standard or in the discretion of the trustee or other person.

(d) In the case of a trust created pursuant to 42 U.S.C. Section 1396p(d)(4)(B) by an agent acting for the settlor, the power of attorney need not contain an express authorization to create or declare a trust.

(d) In the case of a trust created pursuant to 42 U.S.C. Section 1396p(d)(4)(B) by an agent acting for the settlor, the power of attorney need not contain an express authorization to create or declare a trust.
O.C.G.A. § 53-12-180 — GA Code / Title 53 / Chapter 12 / Section 53-12-180
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-180
Status: in_force

Notwithstanding any provision therein to the contrary and except as provided in Code Section 53-12-181 , the articles of incorporation of any corporation which is a private foundation shall be amended automatically as of the later of the date of incorporation or January 1, 1972, to provide that the corporation shall:

(1) Not engage in any act of self-dealing, as defined in Section 4941(d) of the federal Internal Revenue Code , which would give rise to any liability for the tax imposed by Section 4941 of the federal Internal Revenue Code ;

(1) Not engage in any act of self-dealing, as defined in Section 4941(d) of the federal Internal Revenue Code , which would give rise to any liability for the tax imposed by Section 4941 of the federal Internal Revenue Code ;

(2) Not retain any excess business holdings, as defined in Section 4943(c) of the federal Internal Revenue Code , which would give rise to any liability for the tax imposed by Section 4943 of the federal Internal Revenue Code ;

(2) Not retain any excess business holdings, as defined in Section 4943(c) of the federal Internal Revenue Code , which would give rise to any liability for the tax imposed by Section 4943 of the federal Internal Revenue Code ;

(3) Not make any investments which would jeopardize the carrying out of any of the exempt purposes of the corporation, within the meaning of Section 4944 of the federal Internal Revenue Code , so as to give rise to any liability for the tax imposed by Section 4944 of the federal Internal Revenue Code ;

(3) Not make any investments which would jeopardize the carrying out of any of the exempt purposes of the corporation, within the meaning of Section 4944 of the federal Internal Revenue Code , so as to give rise to any liability for the tax imposed by Section 4944 of the federal Internal Revenue Code ;

(4) Not make any taxable expenditures, as defined in Section 4945(d) of the federal Internal Revenue Code , which would give rise to any liability for the tax imposed by Section 4945 of the federal Internal Revenue Code ; and

(4) Not make any taxable expenditures, as defined in Section 4945(d) of the federal Internal Revenue Code , which would give rise to any liability for the tax imposed by Section 4945 of the federal Internal Revenue Code ; and

(5) Distribute for the purpose specified in its articles of incorporation for each taxable year amounts at least sufficient to avoid any liability for the tax imposed by Section 4942 of the federal Internal Revenue Code .

(5) Distribute for the purpose specified in its articles of incorporation for each taxable year amounts at least sufficient to avoid any liability for the tax imposed by Section 4942 of the federal Internal Revenue Code .
O.C.G.A. § 53-12-192 — GA Code / Title 53 / Chapter 12 / Section 53-12-192
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-192
Status: in_force

The trustees of any trust which is a private foundation, a charitable trust, as defined in Section 4947(a)(1) of the federal Internal Revenue Code , or a split-interest trust, as defined in Section 4947(a)(2) of the federal Internal Revenue Code , may, without judicial proceedings, amend the governing trust instrument of the trust expressly to exclude the application of Code Section 53-12-190 or 53-12-191 , or both, by executing a written amendment to the trust and filing a duplicate original of the amendment with the Attorney General of this state, whereupon the Code section or Code sections, as the case may be, shall not apply to the trust.
O.C.G.A. § 53-2-42 — GA Code / Title 53 / Chapter 2 / Section 53-2-42
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-2-42
Status: in_force

After the granting of an order by the probate court that no administration is necessary, any creditor of the decedent shall have a right of action on the unsatisfied debts against the heirs, to the extent of the value of property received by the heirs.
O.C.G.A. § 53-3-16 — GA Code / Title 53 / Chapter 3 / Section 53-3-16
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-3-16
Status: in_force

Whenever the vendor of real property makes a deed to such real property and takes a mortgage to secure the purchase money for such real property, neither the surviving spouse nor the children of the vendee shall be entitled to year's support in the real property as against the vendor or the vendor's heirs or assigns until the purchase money is fully paid.
O.C.G.A. § 53-12-260 — GA Code / Title 53 / Chapter 12 / Section 53-12-260
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-260
Status: in_force

Notwithstanding the breadth of discretion granted to a trustee in the trust instrument, including the use of such terms as “absolute,” “sole,” or “uncontrolled,” the trustee shall exercise a discretionary power in good faith.
O.C.G.A. § 53-3-8 — GA Code / Title 53 / Chapter 3 / Section 53-3-8
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-3-8
Status: in_force

(a) If the decedent leaves a minor child or minor children by an individual or individuals other than the surviving spouse, the probate court shall specify the portion going to the minor child or minor children of such individual or individuals, and the portion so specified shall vest in that child or those children.

(a) If the decedent leaves a minor child or minor children by an individual or individuals other than the surviving spouse, the probate court shall specify the portion going to the minor child or minor children of such individual or individuals, and the portion so specified shall vest in that child or those children.

(b) If the decedent leaves one or more minor children and the surviving spouse is the parent of all such minor children, the probate court may in its discretion specify separate portions for such minor children and the surviving spouse if the court deems the award of separate portions to be in the best interests of the parties, and the portions so specified shall vest separately in the surviving spouse and such minor children.

(b) If the decedent leaves one or more minor children and the surviving spouse is the parent of all such minor children, the probate court may in its discretion specify separate portions for such minor children and the surviving spouse if the court deems the award of separate portions to be in the best interests of the parties, and the portions so specified shall vest separately in the surviving spouse and such minor children.

(c) If the decedent leaves one or more minor children for whom the probate court specifies separate portions under subsection (a) or (b) of this Code section, personal property in the portions so specified shall be delivered and received in compliance with Code Section 29-3-1 .

(c) If the decedent leaves one or more minor children for whom the probate court specifies separate portions under subsection (a) or (b) of this Code section, personal property in the portions so specified shall be delivered and received in compliance with Code Section 29-3-1 .
O.C.G.A. § 53-12-156 — GA Code / Title 53 / Chapter 12 / Section 53-12-156
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-156
Status: in_force

In addition to investments in any property, the trustee of a trust created under Code Section 53-12-151 may invest any funds of the trust estate in investments authorized by trustees under the laws of this state; provided, however, that the deed creating the estate may further limit or expand the powers and authority of the trustee with respect to investments, including the power to invest in property located outside this state. The trustee shall be authorized and empowered, in accordance with the terms of the deed creating the estate, from corpus or from income or from both, to repurchase or redeem any issued and outstanding certificates of beneficial interest.
O.C.G.A. § 53-2-22 — GA Code / Title 53 / Chapter 2 / Section 53-2-22
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-2-22
Status: in_force

Any individual claiming to be an heir or any person in any way interested as a distributee in any property under the laws of intestacy may apply to either the probate court or the superior court specified in Code Section 53-2-20 to have the claim of heirship and quantity of interest established. The petition in such a case shall contain the same averments as to all parties at interest required of persons filing under Code Section 53-2-21 with the person charged with the duty of distribution being named as a party.
O.C.G.A. § 53-13-10 — GA Code / Title 53 / Chapter 13 / Section 53-13-10
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-13-10
Status: in_force

(a) A user may use an online tool to direct the custodian to disclose to a designated recipient or not to disclose some or all of the user's digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool shall override a contrary direction by the user in a will, trust, power of attorney, or other record.

(a) A user may use an online tool to direct the custodian to disclose to a designated recipient or not to disclose some or all of the user's digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool shall override a contrary direction by the user in a will, trust, power of attorney, or other record.

(b) If a user has not used an online tool to give direction under subsection (a) of this Code section or if the custodian has not provided an online tool, the user may allow or prohibit in a will, trust, power of attorney, or other record disclosure to a fiduciary of some or all of the user's digital assets, including the content of electronic communications sent or received by the user.

(b) If a user has not used an online tool to give direction under subsection (a) of this Code section or if the custodian has not provided an online tool, the user may allow or prohibit in a will, trust, power of attorney, or other record disclosure to a fiduciary of some or all of the user's digital assets, including the content of electronic communications sent or received by the user.

(c) A user's direction under subsection (a) or (b) of this Code section shall override a contrary provision in a terms-of-service agreement that does not require the user to act affirmatively and distinctly from the user's assent to the terms of service.

(c) A user's direction under subsection (a) or (b) of this Code section shall override a contrary provision in a terms-of-service agreement that does not require the user to act affirmatively and distinctly from the user's assent to the terms of service.
O.C.G.A. § 53-5-64 — GA Code / Title 53 / Chapter 5 / Section 53-5-64
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-64
Status: in_force

A security, whether evidenced by certificate or account, is registered in beneficiary form when the registration includes a designation of a beneficiary to take the ownership at the death of the owner or the deaths of all multiple owners.
O.C.G.A. § 53-11-11 — GA Code / Title 53 / Chapter 11 / Section 53-11-11
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-11-11
Status: in_force

Whenever it is required that a document to be filed in the probate court be authenticated or exemplified, such requirement shall be met by complying with the provisions of Code Section 24-9-922 and such full faith and credit shall be given to the document as is provided in that Code section.
O.C.G.A. § 53-12-174 — GA Code / Title 53 / Chapter 12 / Section 53-12-174
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-174
Status: in_force

In all cases in which the rights of beneficiaries under a charitable trust are involved, the Attorney General or the district attorney of the circuit in which the major portion of trust property lies shall represent the interests of the beneficiaries and the interests of this state as parens patriae in all legal matters pertaining to the administration and disposition of such trust. The Attorney General or the district attorney may bring or defend actions, and, insofar as an action of this nature may be deemed an action against the state, the state expressly gives its consent thereto. The venue of such actions may be in any county in this state in which a substantial number of persons who are the beneficiaries of the trust reside. Process shall be directed to the Attorney General or to the district attorney of the circuit in which the major portion of the trust property lies. Service may be perfected by mailing a copy of the petition and process by the clerk of the superior court of the county in which it is filed to the Attorney General or to the district attorney of the circuit in which the major portion of the trust property lies. Any judgment determining rights under any charitable trusts shall be binding on the beneficiaries if the Attorney General or the district attorney of the circuit in which the major portion of the trust property lies is a party and is served as provided in this Code section.
O.C.G.A. § 53-7-42 — GA Code / Title 53 / Chapter 7 / Section 53-7-42
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-42
Status: in_force

(a) The personal representative shall not be required to pay the debts of the estate, wholly or in part, until six months from the date of qualification of the first personal representative to serve. If partial payment shall be made, it shall be pro rata on debts of equal priority, including debts due the personal representative, and shall continue pro rata until the debts of the estate shall be paid out. Successive dividends to creditors shall be made at the end of every year until the estate shall be paid out.

(a) The personal representative shall not be required to pay the debts of the estate, wholly or in part, until six months from the date of qualification of the first personal representative to serve. If partial payment shall be made, it shall be pro rata on debts of equal priority, including debts due the personal representative, and shall continue pro rata until the debts of the estate shall be paid out. Successive dividends to creditors shall be made at the end of every year until the estate shall be paid out.

(b) No action to recover a debt due by the decedent shall be commenced against the personal representative until the expiration of six months from the date of qualification of the first personal representative to serve.

(b) No action to recover a debt due by the decedent shall be commenced against the personal representative until the expiration of six months from the date of qualification of the first personal representative to serve.
O.C.G.A. § 53-5-17 — GA Code / Title 53 / Chapter 5 / Section 53-5-17
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-17
Status: in_force

(a) A will may be proved in common form upon the testimony of a single subscribing witness and without service or notice to anyone. If the will is self-proved, compliance with signature requirements for execution is presumed and other requirements for execution are presumed without the testimony of any subscribing witness.

(a) A will may be proved in common form upon the testimony of a single subscribing witness and without service or notice to anyone. If the will is self-proved, compliance with signature requirements for execution is presumed and other requirements for execution are presumed without the testimony of any subscribing witness.

(b) The petition to probate a will in common form shall set forth the same information required in a petition to probate a will in solemn form. The petition shall conclude with a prayer for the issuance of letters testamentary.

(b) The petition to probate a will in common form shall set forth the same information required in a petition to probate a will in solemn form. The petition shall conclude with a prayer for the issuance of letters testamentary.
O.C.G.A. § 53-12-501 — GA Code / Title 53 / Chapter 12 / Section 53-12-501
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-501
Status: in_force

(a) This article shall apply when the trust instrument evidences the settlor's intent to provide for the office and function of a trust director, regardless of the terms used to describe such office and functions.

(a) This article shall apply when the trust instrument evidences the settlor's intent to provide for the office and function of a trust director, regardless of the terms used to describe such office and functions.

(b) This article shall not apply to: (1) A power of appointment; (2) A power to appoint or remove a trustee or trust director; (3) A power of a settlor to revoke the trust or amend the trust instrument; (4) A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of the beneficiary or a person represented by the beneficiary under Code Section 53-12-8 with respect to the exercise or nonexercise of the power; or (5) A power over a trust if both: (A) The trust instrument provides such power is held in a nonfiduciary capacity; and (B) Such power is held in a nonfiduciary capacity to achieve the settlor's tax objectives.

(b) This article shall not apply to:

(1) A power of appointment;

(1) A power of appointment;

(2) A power to appoint or remove a trustee or trust director;

(2) A power to appoint or remove a trustee or trust director;

(3) A power of a settlor to revoke the trust or amend the trust instrument;

(3) A power of a settlor to revoke the trust or amend the trust instrument;

(4) A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of the beneficiary or a person represented by the beneficiary under Code Section 53-12-8 with respect to the exercise or nonexercise of the power; or

(4) A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of the beneficiary or a person represented by the beneficiary under Code Section 53-12-8 with respect to the exercise or nonexercise of the power; or

(5) A power over a trust if both: (A) The trust instrument provides such power is held in a nonfiduciary capacity; and (B) Such power is held in a nonfiduciary capacity to achieve the settlor's tax objectives.

(5) A power over a trust if both:

(A) The trust instrument provides such power is held in a nonfiduciary capacity; and

(A) The trust instrument provides such power is held in a nonfiduciary capacity; and

(B) Such power is held in a nonfiduciary capacity to achieve the settlor's tax objectives.

(B) Such power is held in a nonfiduciary capacity to achieve the settlor's tax objectives.

(c) Except as otherwise provided in the trust instrument, for purposes of this Code section a power granted to a person to designate a recipient of an ownership interest in or power over trust property that is exercisable in a capacity other than as a trustee is a power of appointment and not a power of direction.

(c) Except as otherwise provided in the trust instrument, for purposes of this Code section a power granted to a person to designate a recipient of an ownership interest in or power over trust property that is exercisable in a capacity other than as a trustee is a power of appointment and not a power of direction.
O.C.G.A. § 53-8-15 — GA Code / Title 53 / Chapter 8 / Section 53-8-15
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-8-15
Status: in_force

(a) The title to all property of an estate being in the personal representative for the payment of debts and other purposes of administration, title to property in the estate does not pass to the heirs or beneficiaries until the personal representative assents thereto in evidence of the distribution of the property to them, except as otherwise provided in Code Section 53-2-7 .

(a) The title to all property of an estate being in the personal representative for the payment of debts and other purposes of administration, title to property in the estate does not pass to the heirs or beneficiaries until the personal representative assents thereto in evidence of the distribution of the property to them, except as otherwise provided in Code Section 53-2-7 .

(b) Such assent may be express or may be presumed from the conduct of the personal representative. Assent should be evidenced in writing as a deed of conveyance to real property, bill of sale conveying tangible personal property, or an assignment or transfer of interests in intangible personal property.

(b) Such assent may be express or may be presumed from the conduct of the personal representative. Assent should be evidenced in writing as a deed of conveyance to real property, bill of sale conveying tangible personal property, or an assignment or transfer of interests in intangible personal property.

(c) In the absence of prior assent, the discharge of a personal representative shall be conclusive evidence of the personal representative's assent.

(c) In the absence of prior assent, the discharge of a personal representative shall be conclusive evidence of the personal representative's assent.

(d) At any time after the lapse of one year from the date of qualification of the personal representative, an heir or beneficiary who is entitled to the distribution of property from an estate may, personally or by a guardian or conservator: (1) Cite the personal representative in the probate court to show cause why assent should not be given after service of notice in accordance with Chapter 11 of this title; and (2) Subject to Code Section 23-1-4 , compel such assent by an equitable proceeding.

(d) At any time after the lapse of one year from the date of qualification of the personal representative, an heir or beneficiary who is entitled to the distribution of property from an estate may, personally or by a guardian or conservator:

(1) Cite the personal representative in the probate court to show cause why assent should not be given after service of notice in accordance with Chapter 11 of this title; and

(1) Cite the personal representative in the probate court to show cause why assent should not be given after service of notice in accordance with Chapter 11 of this title; and

(2) Subject to Code Section 23-1-4 , compel such assent by an equitable proceeding.

(2) Subject to Code Section 23-1-4 , compel such assent by an equitable proceeding.
O.C.G.A. § 53-12-360 — GA Code / Title 53 / Chapter 12 / Section 53-12-360
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-360
Status: in_force

In allocating receipts and disbursements to or between principal and income and with respect to any matter within the scope of Article 17 of this chapter:

(1) A trustee shall administer a trust in accordance with the governing trust instrument, even if there is a different provision in Article 17 of this chapter;

(1) A trustee shall administer a trust in accordance with the governing trust instrument, even if there is a different provision in Article 17 of this chapter;

(2) A trustee may administer a trust by the exercise of a discretionary power of administration regarding a matter within the scope of Article 17 of this chapter given to the trustee by the governing trust instrument, even if the exercise of the power produces a result different from a result required or permitted by Article 17 of this chapter. No inference that the trustee has improperly exercised the discretionary power shall arise from the fact that the trustee has made an allocation contrary to a provision of Article 17 of this chapter;

(2) A trustee may administer a trust by the exercise of a discretionary power of administration regarding a matter within the scope of Article 17 of this chapter given to the trustee by the governing trust instrument, even if the exercise of the power produces a result different from a result required or permitted by Article 17 of this chapter. No inference that the trustee has improperly exercised the discretionary power shall arise from the fact that the trustee has made an allocation contrary to a provision of Article 17 of this chapter;

(3) A trustee shall administer a trust in accordance with Article 17 of this chapter if the governing trust instrument does not contain a different provision or does not give the trustee a discretionary power of administration regarding a matter within the scope of Article 17 of this chapter; and

(3) A trustee shall administer a trust in accordance with Article 17 of this chapter if the governing trust instrument does not contain a different provision or does not give the trustee a discretionary power of administration regarding a matter within the scope of Article 17 of this chapter; and

(4) A trustee shall add a receipt or charge a disbursement to principal to the extent that the governing trust instrument and Article 17 of this chapter do not provide a rule for allocating the receipt or disbursement to or between principal and income.

(4) A trustee shall add a receipt or charge a disbursement to principal to the extent that the governing trust instrument and Article 17 of this chapter do not provide a rule for allocating the receipt or disbursement to or between principal and income.
O.C.G.A. § 53-6-35 — GA Code / Title 53 / Chapter 6 / Section 53-6-35
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-6-35
Status: in_force

(a) The probate court of each county shall appoint a county administrator whose duty shall be to take charge of all estates unrepresented and not likely to be represented.

(a) The probate court of each county shall appoint a county administrator whose duty shall be to take charge of all estates unrepresented and not likely to be represented.

(b) In all counties of this state the probate court is authorized to appoint, in the same manner as the county administrator is appointed, one or more additional county administrators who shall have the same powers, duties, and authority and be subject to the same laws, including Chapter 8 of Title 29, relating to county guardians, as county administrators.

(b) In all counties of this state the probate court is authorized to appoint, in the same manner as the county administrator is appointed, one or more additional county administrators who shall have the same powers, duties, and authority and be subject to the same laws, including Chapter 8 of Title 29, relating to county guardians, as county administrators.

(c) The order appointing the county administrator shall be entered on the minutes of the probate court and the original shall be placed in the possession of the county administrator.

(c) The order appointing the county administrator shall be entered on the minutes of the probate court and the original shall be placed in the possession of the county administrator.
O.C.G.A. § 53-12-24 — GA Code / Title 53 / Chapter 12 / Section 53-12-24
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-24
Status: in_force

No trust shall be invalid or terminated and no merger of title to trust property shall occur merely because the trustee or trustees are the same person or persons as the beneficiary or beneficiaries of the trust.
O.C.G.A. § 53-4-5 — GA Code / Title 53 / Chapter 4 / Section 53-4-5
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-5
Status: in_force

(a) A written statement or list meeting the requirements of subsection (b) of this Code section shall dispose of items of tangible personal property, other than money, not otherwise specifically disposed of by the testator's will. If more than one otherwise effective writing exists, then, to the extent of any conflict among the writings, the provisions of a more recent writing revoke the inconsistent provisions of each prior writing.

(a) A written statement or list meeting the requirements of subsection (b) of this Code section shall dispose of items of tangible personal property, other than money, not otherwise specifically disposed of by the testator's will. If more than one otherwise effective writing exists, then, to the extent of any conflict among the writings, the provisions of a more recent writing revoke the inconsistent provisions of each prior writing.

(b) A written statement or list meets the requirements of this subsection if such writing: (1) Is signed and dated by the testator; (2) Describes the items and the beneficiaries with reasonable certainty; and (3) Is referred to in the testator's will. The writing may be referred to as one to be in existence at the time of the testator's death; it may be prepared before or after the execution of the will; it may be altered by the testator after its preparation, provided that it is signed and dated on the date of such alteration; and it may be a writing that has no significance apart from its effect on the dispositions made by the will.

(b) A written statement or list meets the requirements of this subsection if such writing:

(1) Is signed and dated by the testator;

(1) Is signed and dated by the testator;

(2) Describes the items and the beneficiaries with reasonable certainty; and

(2) Describes the items and the beneficiaries with reasonable certainty; and

(3) Is referred to in the testator's will.

(3) Is referred to in the testator's will.

The writing may be referred to as one to be in existence at the time of the testator's death; it may be prepared before or after the execution of the will; it may be altered by the testator after its preparation, provided that it is signed and dated on the date of such alteration; and it may be a writing that has no significance apart from its effect on the dispositions made by the will.
O.C.G.A. § 53-12-431 — GA Code / Title 53 / Chapter 12 / Section 53-12-431
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-431
Status: in_force

(a) As used in this Code section, the term “ asset-backed security ” means an asset whose value is based upon the right it gives the owner to receive distributions from the proceeds of financial assets that provide collateral for the security. Such term includes an asset that gives the owner the right to receive from the collateral financial assets only the interest or other current return or only the proceeds other than interest or current return. Such term shall not include an asset to which Code Section 53-12-410 or 53-12-425 applies.

(a) As used in this Code section, the term “ asset-backed security ” means an asset whose value is based upon the right it gives the owner to receive distributions from the proceeds of financial assets that provide collateral for the security. Such term includes an asset that gives the owner the right to receive from the collateral financial assets only the interest or other current return or only the proceeds other than interest or current return. Such term shall not include an asset to which Code Section 53-12-410 or 53-12-425 applies.

(b) If a trust receives a payment from interest or other current return and from other proceeds of the collateral financial assets, the trustee shall allocate to income the portion of the payment which the payor identifies as being from interest or other current return and shall allocate the balance of the payment to principal.

(b) If a trust receives a payment from interest or other current return and from other proceeds of the collateral financial assets, the trustee shall allocate to income the portion of the payment which the payor identifies as being from interest or other current return and shall allocate the balance of the payment to principal.

(c) If a trust receives one or more payments in exchange for the trust's entire interest in an asset-backed security in one accounting period, the trustee shall allocate the payments to principal. If a payment is one of a series of payments that will result in the liquidation of the trust's interest in the asset-backed security over more than one accounting period, the trustee shall allocate 10 percent of the payment to income and the balance to principal.

(c) If a trust receives one or more payments in exchange for the trust's entire interest in an asset-backed security in one accounting period, the trustee shall allocate the payments to principal. If a payment is one of a series of payments that will result in the liquidation of the trust's interest in the asset-backed security over more than one accounting period, the trustee shall allocate 10 percent of the payment to income and the balance to principal.
O.C.G.A. § 53-4-72 — GA Code / Title 53 / Chapter 4 / Section 53-4-72
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-72
Status: in_force

All property owned by the testator at death that was acquired subsequent to the making of a will shall pass under the will if the provisions of the will are sufficiently broad to embrace the property.
O.C.G.A. § 53-7-74 — GA Code / Title 53 / Chapter 7 / Section 53-7-74
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-74
Status: in_force

At or before the time fixed for hearing, any parties at interest may file objections to the personal representative's report, actions, and accounting, in which case the hearing on the accounting shall automatically be continued until a date certain, when, subject to the probate court's power to grant continuances, the same shall be heard as other cases pending in the probate court with like right of appeal to the superior court. In such case, an appeal by consent may be taken to the superior court; provided, however, that such appellate procedures shall not apply to cases provided for by Article 6 of Chapter 9 of Title 15. The parties at interest who have been served with notice as provided in subsection (c) of Code Section 53-7-73 and who have filed no objections to the report and accounting need not be served with notice of an appeal or any other or further proceedings, and their consent shall not be required for an appeal to the superior court.
O.C.G.A. § 53-4-47 — GA Code / Title 53 / Chapter 4 / Section 53-4-47
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-4-47
Status: in_force

An implied revocation extends only so far as an inconsistency exists between testamentary instruments. Any portion of a prior instrument that can stand consistently with the testamentary scheme in a subsequent instrument shall remain unrevoked.
O.C.G.A. § 53-12-151 — GA Code / Title 53 / Chapter 12 / Section 53-12-151
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-151
Status: in_force

The owners of property located in this state or persons desiring to acquire beneficial ownership of such property may create by deed an estate therein and in the improvements made thereon and in the property to be acquired, for the benefit of themselves and such other persons, whether sui juris or not, who may contribute to the improvement or development or acquisition of the property and their assigns or transferees, provided that the deed creating the estate shall provide for the improvement or development of the property covered thereby or for the acquisition of the property and the trustee therein named, and his or her successor shall have some active duty to perform in and about the trust property or the management or control of the same. The deed creating the estate shall be recorded as provided in Code Section 53-12-152 . When such an estate is created, the legal title to the property and all the property added thereto or substituted therefor shall vest and remain in the trustee named and his or her successor, in accordance with the terms of the deed, with all the powers conferred thereby upon the trustee, and shall not during the continuance of the estate pass to or vest in the beneficiaries. At the end of 25 years from the date of the deed creating the estate, the title to such of the property as may then belong to the estate shall vest in the beneficiaries; and, if the deed creating the estate so provides, a renewal of the estate may be made at the end of the 25 years, upon the terms and conditions and in the manner therein set forth, for a like period; provided, however, that in the alternative to the period of 25 years and the renewal thereof, if the deed so provides, the estate may be created for any period of time specified therein which does not extend beyond any number of lives in being and 21 years thereafter.
O.C.G.A. § 53-12-193 — GA Code / Title 53 / Chapter 12 / Section 53-12-193
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-193
Status: in_force

(a) With respect to any trust which is a private foundation or a charitable trust, as defined in Section 4947(a)(1) of the federal Internal Revenue Code , the governing trust instrument of which permits distributions to the extent of the net income of the trust each year but does not permit distributions from trust principal, the trustees of the trust may elect, without judicial proceedings and notwithstanding any provision to the contrary contained in the governing trust instrument of the trust, to distribute in any year, for the purposes specified in the governing trust instrument, that amount from the principal of the trust which, when added to the income of the trust available for distribution during such year, will enable the trust to avoid any liability for the tax imposed by Section 4942 of the federal Internal Revenue Code by filing a written election, which may be a continuing one, with the Attorney General of this state to have this Code section and Code Section 53-12-183 apply to the trust. A distribution from trust principal pursuant to the election shall only be in the form of cash or securities which are either listed or admitted to unlisted trading privileges upon any stock exchange or are quoted regularly in any newspaper having a general circulation in this state.

(a) With respect to any trust which is a private foundation or a charitable trust, as defined in Section 4947(a)(1) of the federal Internal Revenue Code , the governing trust instrument of which permits distributions to the extent of the net income of the trust each year but does not permit distributions from trust principal, the trustees of the trust may elect, without judicial proceedings and notwithstanding any provision to the contrary contained in the governing trust instrument of the trust, to distribute in any year, for the purposes specified in the governing trust instrument, that amount from the principal of the trust which, when added to the income of the trust available for distribution during such year, will enable the trust to avoid any liability for the tax imposed by Section 4942 of the federal Internal Revenue Code by filing a written election, which may be a continuing one, with the Attorney General of this state to have this Code section and Code Section 53-12-183 apply to the trust. A distribution from trust principal pursuant to the election shall only be in the form of cash or securities which are either listed or admitted to unlisted trading privileges upon any stock exchange or are quoted regularly in any newspaper having a general circulation in this state.

(b) Any election made under subsection (a) of this Code section may be revoked at any time by filing written notice of revocation with the Attorney General of this state.

(b) Any election made under subsection (a) of this Code section may be revoked at any time by filing written notice of revocation with the Attorney General of this state.
O.C.G.A. § 53-6-39 — GA Code / Title 53 / Chapter 6 / Section 53-6-39
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-6-39
Status: in_force

If for any reason a county has no county administrator and there is an unrepresented estate that is not likely to be represented, it shall be the duty of the probate court of any such county to vest the administration of the estate in the clerk of the superior court of the county.
O.C.G.A. § 53-12-191 — GA Code / Title 53 / Chapter 12 / Section 53-12-191
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-191
Status: in_force

Notwithstanding any provision therein to the contrary and except as provided in Code Section 53-12-192 , the governing trust instrument of any trust which is a private foundation or which is a charitable trust, as defined in Section 4947(a)(1) of the federal Internal Revenue Code , shall be amended automatically as of the later of the inception of the trust or January 1, 1972, to include a provision which requires the trustees to distribute, for the purposes specified in the governing trust instrument, for each taxable year, amounts at least sufficient to avoid any liability for the tax imposed by Section 4942 of the federal Internal Revenue Code .
O.C.G.A. § 53-12-291 — GA Code / Title 53 / Chapter 12 / Section 53-12-291
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-291
Status: in_force

If two or more fiduciaries are acting jointly in reference to any securities, it shall be lawful to register the property in the name of any nominee or any joint corporate fiduciary. In the event that more than one corporate fiduciary is acting, it shall be lawful to register securities in the name of any nominee of any one of the corporate fiduciaries.
O.C.G.A. § 53-6-61 — GA Code / Title 53 / Chapter 6 / Section 53-6-61
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-6-61
Status: in_force

Personal representatives shall be allowed reasonable expenses incurred in the administration of the estate, including without limitation expenses for travel, the expenses and premiums incurred in securing a bond, and the expenses of counsel and other agents. Such reasonable expenses shall be determined after such notice, if any, as the court shall direct.
O.C.G.A. § 53-9-1 — GA Code / Title 53 / Chapter 9 / Section 53-9-1
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-9-1
Status: in_force

(a) A domiciliary of this state who has been missing from the last known place of domicile for a continuous period of four years shall be presumed to have died; provided, however, that such presumption of death may be rebutted by proof. The date of death is presumed to be the end of the four-year period unless it is proved by a preponderance of the evidence that death occurred earlier.

(a) A domiciliary of this state who has been missing from the last known place of domicile for a continuous period of four years shall be presumed to have died; provided, however, that such presumption of death may be rebutted by proof. The date of death is presumed to be the end of the four-year period unless it is proved by a preponderance of the evidence that death occurred earlier.

(b) When any domiciliary of this state has been missing from the last known place of domicile for a continuous period of 12 months or more, the death of the individual may be proved by a preponderance of the evidence.

(b) When any domiciliary of this state has been missing from the last known place of domicile for a continuous period of 12 months or more, the death of the individual may be proved by a preponderance of the evidence.

(c) Notwithstanding any proof of a date of death that is earlier than the end of the four-year period set out in subsection (a) of this Code section, the missing individual shall be deemed to have predeceased any other individual who has died prior to the date any petition for letters or other action on the missing individual's estate is filed and from whom the missing individual would have taken an interest in property as an heir or beneficiary or otherwise.

(c) Notwithstanding any proof of a date of death that is earlier than the end of the four-year period set out in subsection (a) of this Code section, the missing individual shall be deemed to have predeceased any other individual who has died prior to the date any petition for letters or other action on the missing individual's estate is filed and from whom the missing individual would have taken an interest in property as an heir or beneficiary or otherwise.

(d) When any domiciliary of this state has been exposed to a specific peril or tragedy resulting in probable death, the death of the individual may be proved by clear and convincing evidence at any time after such exposure.

(d) When any domiciliary of this state has been exposed to a specific peril or tragedy resulting in probable death, the death of the individual may be proved by clear and convincing evidence at any time after such exposure.
O.C.G.A. § 53-7-67 — GA Code / Title 53 / Chapter 7 / Section 53-7-67
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-67
Status: in_force

(a) Within 60 days of the anniversary of the date of qualification, in each year, every personal representative required by the laws of this state to make annual returns shall file with the probate court a true and just verified accounting of the receipts and expenditures in behalf of the estate during the year preceding the anniversary date of qualification, together with a note or memorandum of any other fact necessary to the exhibition of the true condition of the estate. The return shall include an updated inventory of the assets of the estate as of the anniversary date of qualification. With this return, either the original vouchers shall be filed, showing the correctness of each item, or, in lieu thereof, the personal representative shall attach an affidavit stating that the original vouchers have been compared to each item on the return and that the return is correct; but the probate court shall require the original vouchers to be produced for good cause shown. If the original vouchers are filed with the return, they shall remain in the probate court for 30 days.

(a) Within 60 days of the anniversary of the date of qualification, in each year, every personal representative required by the laws of this state to make annual returns shall file with the probate court a true and just verified accounting of the receipts and expenditures in behalf of the estate during the year preceding the anniversary date of qualification, together with a note or memorandum of any other fact necessary to the exhibition of the true condition of the estate. The return shall include an updated inventory of the assets of the estate as of the anniversary date of qualification. With this return, either the original vouchers shall be filed, showing the correctness of each item, or, in lieu thereof, the personal representative shall attach an affidavit stating that the original vouchers have been compared to each item on the return and that the return is correct; but the probate court shall require the original vouchers to be produced for good cause shown. If the original vouchers are filed with the return, they shall remain in the probate court for 30 days.

(b) The probate court, upon petition of the personal representative or upon the court's own motion, may change the reporting period from the year immediately preceding the anniversary date of qualification to the year immediately preceding a date ordered by the court. In lieu of changing the reporting date, the probate court is authorized to accept and approve a return even if the return does not cover the appropriate reporting period; however, such acceptance shall not change the reporting period established by either the anniversary date of qualification or a subsequent order of the court, unless the court also enters an order changing the reporting date.

(b) The probate court, upon petition of the personal representative or upon the court's own motion, may change the reporting period from the year immediately preceding the anniversary date of qualification to the year immediately preceding a date ordered by the court. In lieu of changing the reporting date, the probate court is authorized to accept and approve a return even if the return does not cover the appropriate reporting period; however, such acceptance shall not change the reporting period established by either the anniversary date of qualification or a subsequent order of the court, unless the court also enters an order changing the reporting date.
O.C.G.A. § 53-12-391 — GA Code / Title 53 / Chapter 12 / Section 53-12-391
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-391
Status: in_force

Expenses incurred in connection with the settlement of a decedent's estate or the winding up of a terminating income interest, including interest and penalties concerning taxes, fees of attorneys and personal representatives and trustees, and court costs, may be charged against the principal or income in the discretion of the personal representative or trustee.
O.C.G.A. § 53-5-7 — GA Code / Title 53 / Chapter 5 / Section 53-5-7
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-7
Status: in_force

If a codicil republished a will except as to any amendment contained in the codicil and clearly identified the will that was republished, proof of the codicil is proof of the will.
O.C.G.A. § 53-11-6 — GA Code / Title 53 / Chapter 11 / Section 53-11-6
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-11-6
Status: in_force

(a) Service of citation or other notice may be waived or acknowledged before or after the filing of the petition. The waiver or acknowledgment shall be in a writing signed by the person to be served with notice or some person authorized by the person to be served with such notice, shall be sworn to or affirmed before the probate court or a notary public, and shall be filed with the probate court.

(a) Service of citation or other notice may be waived or acknowledged before or after the filing of the petition. The waiver or acknowledgment shall be in a writing signed by the person to be served with notice or some person authorized by the person to be served with such notice, shall be sworn to or affirmed before the probate court or a notary public, and shall be filed with the probate court.

(b) Except as otherwise prescribed by law, the written consent of a party to the granting of any relief or the entry of any order sought in a proceeding covered by this chapter, whether executed before or after the filing of the petition, shall constitute a waiver and acknowledgment of service of notice of the proceedings, waiver of any other or further citation or service of notice, entry of appearance, answer admitting all allegations of fact set forth in the petition as true and correct, and consent to the granting of the relief or the order sought.

(b) Except as otherwise prescribed by law, the written consent of a party to the granting of any relief or the entry of any order sought in a proceeding covered by this chapter, whether executed before or after the filing of the petition, shall constitute a waiver and acknowledgment of service of notice of the proceedings, waiver of any other or further citation or service of notice, entry of appearance, answer admitting all allegations of fact set forth in the petition as true and correct, and consent to the granting of the relief or the order sought.

(c) A person in military service, regardless of age, shall be permitted to make any waiver, acknowledgment, or consent described in this Code section.

(c) A person in military service, regardless of age, shall be permitted to make any waiver, acknowledgment, or consent described in this Code section.
O.C.G.A. § 53-7-2 — GA Code / Title 53 / Chapter 7 / Section 53-7-2
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-2
Status: in_force

The personal representative shall be entitled to possess and administer the entire estate. If, after payment of debts and satisfaction of testamentary gifts, there are assets not given under the will, such assets shall be distributed to the heirs of the decedent as if the decedent had died intestate.
O.C.G.A. § 53-7-60 — GA Code / Title 53 / Chapter 7 / Section 53-7-60
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-60
Status: in_force

The superior court shall have concurrent jurisdiction with the probate court over the settlement of accounts of personal representatives.
O.C.G.A. § 53-12-181 — GA Code / Title 53 / Chapter 12 / Section 53-12-181
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-181
Status: in_force

Any corporation which is a private foundation may amend its articles of incorporation expressly to exclude the application of Code Section 53-12-180 or any portion thereof in the manner provided by Article 10 of Chapter 2 of Title 14 or Article 8 of Chapter 3 of Title 14, whichever is applicable.
O.C.G.A. § 53-5-15 — GA Code / Title 53 / Chapter 5 / Section 53-5-15
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-5-15
Status: in_force

Probate of a will may be in common form or in solemn form or both.
O.C.G.A. § 53-9-5 — GA Code / Title 53 / Chapter 9 / Section 53-9-5
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-9-5
Status: in_force

Upon petition of the missing individual, the probate court shall revoke the letters of administration or letters testamentary at any time on due and satisfactory proof that the missing individual is in fact alive. After such revocation, all the powers of the personal representative shall cease, but all receipts or disbursements of assets or other acts previously done by the personal representative shall remain valid, and the personal representative shall settle and account for the administration to the time of such revocation and shall transfer all assets remaining to the missing individual or such individual's duly authorized agent or attorney.
O.C.G.A. § 53-7-40 — GA Code / Title 53 / Chapter 7 / Section 53-7-40
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-7-40
Status: in_force

Unless otherwise provided by law, all property of the estate, both real and personal, shall be liable for the payment of claims against the estate in the following order:

(1) Year's support for the family;

(1) Year's support for the family;

(2) Funeral expenses, whether or not the decedent leaves a surviving spouse, in an amount which corresponds with the circumstances of the decedent in life. If the estate is solvent, the personal representative is authorized to provide a suitable protection for the grave;

(2) Funeral expenses, whether or not the decedent leaves a surviving spouse, in an amount which corresponds with the circumstances of the decedent in life. If the estate is solvent, the personal representative is authorized to provide a suitable protection for the grave;

(3) Other necessary expenses of administration;

(3) Other necessary expenses of administration;

(4) Reasonable expenses of the decedent's last illness;

(4) Reasonable expenses of the decedent's last illness;

(5) Unpaid taxes or other debts due the state or the United States;

(5) Unpaid taxes or other debts due the state or the United States;

(6) Judgments, secured interests, and other liens created during the lifetime of the decedent, to be paid according to their priority of lien. Secured interests and other liens on specific property shall be preferred only to the extent of such property; and

(6) Judgments, secured interests, and other liens created during the lifetime of the decedent, to be paid according to their priority of lien. Secured interests and other liens on specific property shall be preferred only to the extent of such property; and

(7) All other claims.

(7) All other claims.
O.C.G.A. § 53-12-103 — GA Code / Title 53 / Chapter 12 / Section 53-12-103
Georgia Code Title 53. Wills, Trusts, and Administration of Estates § 53-12-103
Status: in_force

This part shall apply to all devises or bequests made in the will of a testator dying on or after May 31, 1968, whether the will is executed before or after such date. This part shall not invalidate a devise or bequest to a trustee made by a will executed prior to May 31, 1968, by a testator dying prior to such date.