reglab/housing_qa huggingface dataset:
NC Gen Stat § 35A-1321 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1321 - Advancement of surplus income to certain relatives.

 35A-1321. Advancement of surplus income to certain relatives.When any incompetent person, of full age, and not having made a valid will, has children or grandchildren (such grandchildren being the issue of a deceased child), and is possessed of an estate, real or personal, whose annual income is more than sufficient abundantly and amply to support himself, and to support, maintain and educate the members of his family, with all the necessaries and suitable comforts of life, it is lawful for the clerk of the superior court for the county in which such person has his residence to order from time to time, and so often as may be judged expedient, that fit and proper advancements be made, out of the surplus of such income, to any such child, or grandchild, not being a member of his family and entitled to be supported, educated and maintained out of the estate of such person. Whenever any incompetent person of full age, not being married and not having issue, be possessed, or his guardian be possessed for him, of any estate, real or personal, or of an income which is more than sufficient amply to provide for such person, it shall be lawful for the clerk of the superior court for the county in which such person resided prior to incompetency to order from time to time, and so often as he may deem expedient, that fit and proper advancements be made, out of the surplus of such estate or income, to his or her parents, brothers and sisters, or grandparents to whose support, prior to his incompetency, he contributed in whole or in part. (R.C., c. 57, s. 9; Code, s. 1677; Rev., s. 1900; C.S., s. 2296; Ex. Sess. 1924, c. 93; 1971, c. 528, s. 32; 1977, c. 725, s. 5; 1987, c. 550, s. 3.)
NC Gen Stat § 35A-1322 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1322 - Advancement to adult child or grandchild.

 35A-1322. Advancement to adult child or grandchild.When such incompetent person is possessed of a real or personal estate in excess of an amount more than sufficient to abundantly and amply support himself with all the necessaries and suitable comforts of life and has no minor children nor immediate family dependent upon him for support, education or maintenance, such advancements may be made out of such excess of the principal of his estate to such child or grandchild of age for the better promotion or advancement in life or in business of such child or grandchild: Provided, that the order for such advancement shall be approved by the resident or presiding judge of the district who shall find the facts in said order of approval. (1925, c. 136, s. 1; 1977, c. 725, s. 5; 1987, c. 550, s. 3.)
NC Gen Stat § 35A-1323 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1323 - For what purpose and to whom advanced.

 35A-1323. For what purpose and to whom advanced.Such advancements shall be ordered only for the better promotion in life of such as are of age, or married, and for the maintenance, support and education of such as are under the age of 21 years and unmarried; and in all cases the sums ordered shall be paid to such persons as, in the opinion of the clerk, will most effectually execute the purpose of the advancement. (R.C., c. 57, s. 10; Code, s. 1678; Rev., s. 1901; C.S., s. 2297; 1987, c. 550, s. 3.)
NC Gen Stat § 35A-1324 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1324 - Distributees to be parties to proceeding for advancements.

 35A-1324. Distributees to be parties to proceeding for advancements.In every application for such advancements, the guardian of the incompetent person and all such other persons shall be parties as would at that time be entitled to a distributive share of his estate if he were then dead. (R.C., c. 57, s. 11; Code, s. 1679; Rev., s. 1902; C.S., s. 2298; 1977, c. 725, s. 5; 1987, c. 550, s. 3.)
NC Gen Stat § 35A-1325 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1325 - Advancements to be equal; accounted for on death.

 35A-1325. Advancements to be equal; accounted for on death.The clerk, in ordering such advancements, shall, as far as practicable, so order the same as that, on the death of the incompetent person, his estate shall be distributed among his distributees in the same equal manner as if the advancements had been made by the person himself; and on his death every sum advanced to a child or grandchild shall be an advancement, and shall bear interest from the time it may be received. (R.C., c. 57, s. 12; Code, s. 1680; Rev., s. 1903; C.S., s. 2299; 1977, c. 725, s. 5; 1987, c. 550, s. 3.)
NC Gen Stat § 35A-1326 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1326 - Advancements to those most in need.

 35A-1326. Advancements to those most in need.When the surplus aforesaid or advancement from the principal estate is not sufficient to make distribution among all the parties, the clerk may select and decree advancement to such of them as may most need the same, and may apportion the sum decreed in such amounts as are expedient and proper. (R.C., c. 57, s. 13; Code, s. 1681; Rev., s. 1904; C.S., s. 2300; 1925, c. 136, s. 2; 1987, c. 550, s. 3.)
NC Gen Stat § 35A-1327 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1327 - Advancements to be secured against waste.

 35A-1327. Advancements to be secured against waste.It is the duty of the clerk to withhold advancements from such persons as will probably waste them, or so to secure the same, when they may have families, that it may be applied to their support and comfort; but any sum so advanced shall be regarded as an advancement to such persons. (R.C., c. 57, s. 14; Code, s. 1682; Rev., s. 1905; C.S., s. 2301; 1987, c. 550, s. 3.)
NC Gen Stat § 35A-1328 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1328 - Appeal; removal to superior court.

 35A-1328. Appeal; removal to superior court.Any person made a party may appeal from any order of the clerk; or may, when the pleadings are finished, require that all further proceedings shall be had in the superior court. (R.C., c. 57, s. 15; Code, s. 1683; Rev., s. 1906; C.S., s. 2302; 1987, c. 550, s. 3.)
NC Gen Stat § 35A-1329 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1329 - Advancements only when incompetence permanent.

 35A-1329. Advancements only when incompetence permanent.No such application shall be allowed under this Article but in cases of such permanent and continued incompetence as that the incompetent person shall be judged by the clerk to be incapable, notwithstanding any lucid intervals, to make advancements with prudence and discretion. (R.C., c. 57, s. 16; Code, s. 1684; Rev., s. 1907; C.S., s. 2303; 1987, c. 550, ss. 3, 3.1.)
NC Gen Stat § 35A-1330 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 16 - Surplus Income and Advancements.|§ 35A-1330 - Orders suspended upon restoration of competence.

 35A-1330. Orders suspended upon restoration of competence.Upon such incompetent person's being restored to competence, every order made for advancements shall cease to be further executed, and his estate shall be discharged of the same. (R.C., c. 57, s. 17; Code, s. 1685; Rev., s. 1908; C.S., s. 2304; 1987, c. 550, ss. 3, 3.2.)
NC Gen Stat § 35A-1335 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 17 - Gifts from Income for Certain Purposes.|§ 35A-1335 - Gifts authorized with approval of judge of superior court.

 35A-1335. Gifts authorized with approval of judge of superior court.With the approval of the resident judge of the superior court of the district in which the guardian was appointed, upon a duly verified petition the guardian of a person judicially declared to be incompetent may, from the income of the incompetent, make gifts to the State of North Carolina, its agencies, counties or municipalities, or to the United States or its agencies or instrumentalities, or for religious, charitable, literary, scientific, historical, medical or educational purposes, or to individuals including the guardian. References in this Article to the "guardian" include any Trustee appointed by the court under prior law as fiduciary for the incompetent ward's estate. (1963, c. 111, s. 1; 1987, c. 550, s. 4; 1999-270, s. 1.)
NC Gen Stat § 35A-1336 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 17 - Gifts from Income for Certain Purposes.|§ 35A-1336 - Prerequisites to approval by judge of gifts for governmental or charitable purposes.

 35A-1336. Prerequisites to approval by judge of gifts for governmental or charitable purposes.The judge shall not approve gifts from income for governmental or charitable purposes unless it appears to the judge's satisfaction that all of the following apply:(1) After making the gifts and the payment of federal and State income taxes, the remaining income of the incompetent will be reasonable and adequate to provide for the support, maintenance, comfort and welfare of the incompetent and those legally entitled to support from the incompetent in order to maintain the incompetent and those dependents in the manner to which the incompetent and those dependents are accustomed and in keeping with their station in life.(2) Each donee is a donee to which a competent donor could make a gift, without limit as to amount, without incurring federal or State gift tax liability.(3) Each donee is a donee qualified to receive tax deductible gifts under federal and State income tax laws.(4) The aggregate of the gifts does not exceed the percentage of income fixed by federal law as the maximum deduction allowable for the gifts in computing federal income tax liability. (1963, c. 111, s. 2; 1987, c. 550, s. 4; 1999-270, s. 2.)
NC Gen Stat § 35A-1336.1 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 17 - Gifts from Income for Certain Purposes.|§ 35A-1336.1 - Prerequisites to approval by judge of gifts to individuals.

 35A-1336.1. Prerequisites to approval by judge of gifts to individuals.The judge shall not approve gifts from income to individuals unless it appears to the judge's satisfaction that both the following requirements are met:(1) After making the gifts and paying federal and State income taxes, the remaining income of the incompetent will be reasonable and adequate to provide for the support, maintenance, comfort, and welfare of the incompetent and those legally entitled to support from the incompetent in order to maintain the incompetent and those dependents in the manner to which the incompetent and those dependents are accustomed and in keeping with their station in life;(2) The judge determines that either:a. The incompetent, prior to being declared incompetent, executed a paper-writing with the formalities required by the laws of North Carolina for the execution of a valid will, including a paper-writing naming as beneficiary a revocable trust created by the incompetent, and each donee is entitled to one or more specific devises, or distributions of specific amounts of money, income, or property under the paper-writing or the revocable trust or both or is a residuary devisee or beneficiary designated in the paper-writing or revocable trust or both; orb. That so far as is known the incompetent has not, prior to being declared incompetent, executed a will which could be probated upon the death of the incompetent, and each donee is a person who would share in the incompetent's estate, if the incompetent died contemporaneously with the signing of the order of the approval of the gifts; orc. The donee is the spouse, parent, descendent of the incompetent, or descendant of the incompetent's parent, and the gift qualifies either for the federal annual gift tax exclusion under section 2503(b) of the Internal Revenue Code or is a qualified transfer for tuition or medical expenses under section 2503(e) of the Internal Revenue Code.The judge may order that the gifts be made in cash or in specific assets and may order that the gifts be made outright, in trust, under the North Carolina Uniform Transfers to Minors Act, under the North Carolina Uniform Custodial Trust Act, or otherwise. The judge may also order that the gifts be treated as an advancement of some or all of the amount the donee would otherwise receive at the incompetent's death.  (1999-270, s. 3; 2011-284, s. 39; 2013-91, s. 3(c).)
NC Gen Stat § 35A-1337 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 17 - Gifts from Income for Certain Purposes.|§ 35A-1337 - Fact that incompetent had not previously made similar gifts.

 35A-1337. Fact that incompetent had not previously made similar gifts.The judge shall not withhold his approval merely because the incompetent, prior to becoming incompetent, had not made gifts to the same donees or other gifts similar in amount or type. (1963, c. 111, s. 3; 1987, c. 550, s. 4.)
NC Gen Stat § 35A-1338 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 17 - Gifts from Income for Certain Purposes.|§ 35A-1338 - Validity of gift.

 35A-1338. Validity of gift.A gift made with the approval of the judge under the provisions of this Article shall be deemed a gift by the incompetent and shall be as valid in all respects as if made by a competent person. (1963, c. 111, s. 4; 1987, c. 550, s. 4.)
NC Gen Stat § 35A-1340 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 18 - Gifts from Principal for Certain Purposes.|§ 35A-1340 - Gifts authorized with approval of judge of superior court.

 35A-1340. Gifts authorized with approval of judge of superior court.With the approval of the resident judge of the superior court of the district in which the guardian was appointed upon a duly verified petition, the guardian of a person judicially declared to be incompetent may, from the principal of the incompetent's estate, make gifts to the State of North Carolina, its agencies, counties or municipalities, or the United States or its agencies or instrumentalities, or for religious, charitable, literary, scientific, historical, medical or educational purposes, or to individuals including the guardian. The incompetent's estate shall consist of all assets owned by the incompetent, including nonprobate assets. For purposes of this Article, nonprobate assets are those which would not be distributable in accordance with the incompetent's valid probated will or the provisions of Chapter 29 at the incompetent's death. The incompetent's nonprobate estate would include nonprobate assets only. References in this Article to the "guardian" include any Trustee appointed by the court under prior law as fiduciary for the incompetent ward's estate. (1963, c. 112, s. 1; 1987, c. 550, s. 5; 1999-270, s. 4.)
NC Gen Stat § 35A-1342 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 18 - Gifts from Principal for Certain Purposes.|§ 35A-1342 - Who deemed specific and residuary devisees of incompetent under § 35A-1341.

 35A-1342. Who deemed specific and residuary devisees of incompetent under 35A-1341.For purposes of G.S. 35A-1341(6)a and G.S. 35A-1341.1(4) and (5), if the paper-writing provides for the residuary estate to be placed in trust for a term of years, or if the paper-writing names as beneficiary a revocable trust created by the incompetent, and the trust or trusts include dispositive provisions which provide that assets continue in trust for a term of years with stated amounts of income payable to designated beneficiaries during the term and stated amounts payable to designated beneficiaries upon termination of the trust or trusts, the designated beneficiaries shall be deemed to be specific devisees and beneficiaries and those taking the remaining income of the trust or trusts and, at the end of the term, the remaining principal shall be deemed to be residuary devisees and beneficiaries who would take under the paper-writing or revocable trust or both if the incompetent died contemporaneously with the signing of the order of approval of the gifts. In no case shall any prospective executor or trustee be considered either a specific or residuary devisee or beneficiary on the sole basis of prospective service as executor or trustee.  (1963, c. 112, s. 3; 1987, c. 550, s. 5; 1999-270, s. 7; 2011-284, s. 42.)
NC Gen Stat § 35A-1343 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 18 - Gifts from Principal for Certain Purposes.|§ 35A-1343 - Notice to minors and incompetents under § 35A-1341 and § 35A-1341.1.

 35A-1343. Notice to minors and incompetents under 35A-1341 and 35A-1341.1.If any person, to whom notice must be given under the provisions of G.S. 35A-1341 and G.S. 35A-1341.1 is a minor or is incompetent, or is an unborn or unascertained beneficiary, then the notice shall be given to his duly appointed guardian or other duly appointed representative: Provided, that if a minor, incompetent, unborn, or unascertained beneficiary has no guardian or representative, then a guardian ad litem shall be appointed by the judge and the guardian ad litem shall be given the notice herein required. (1963, c. 112, s. 4; 1987, c. 550, s. 5; 1999-270, s. 8.)
NC Gen Stat § 35A-1344 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 18 - Gifts from Principal for Certain Purposes.|§ 35A-1344 - Objections to proposed gift; fact that incompetent had previously made similar gifts.

 35A-1344. Objections to proposed gift; fact that incompetent had previously made similar gifts.If any objection is filed by one to whom notice has been given under the terms of this Article, the clerk shall bring it to the attention of the judge, who shall hear the same, and determine the validity and materiality of such objection and make his order accordingly. If no such objection is filed, the judge shall include a finding to that effect in such order as he may make. The judge shall not withhold his approval merely because the incompetent, prior to becoming incompetent, had not made gifts to the same donees or other gifts similar in amount or type. (1963, c. 112, s. 5; 1987, c.550, s. 5.)
NC Gen Stat § 35A-1345 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 18 - Gifts from Principal for Certain Purposes.|§ 35A-1345 - Validity of gift.

 35A-1345. Validity of gift.A gift made with the approval of the judge under the provisions of this Article shall be deemed to be a gift made by the incompetent, and shall be as valid in all respects as if made by a competent person. (1963, c. 112, s. 6; 1987, c. 550, s. 5.)
NC Gen Stat § 35A-1350 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 19 - Declaring Revocable Trust Irrevocable and Making Gift of Incompetent's Life Interest Therein.|§ 35A-1350 - Declaration and gift for certain purposes authorized with approval of judge of superior court.

 35A-1350. Declaration and gift for certain purposes authorized with approval of judge of superior court.When a person has created a revocable trust, reserving the income for life, and thereafter has been judicially declared to be incompetent, the guardian or trustee of such incompetent, with the approval of the resident judge of the superior court of the district in which he was appointed, upon a duly verified petition may declare the trust to be irrevocable and make a gift of the life interest of the incompetent to the State of North Carolina, its agencies, counties or municipalities, or to the United States or its agencies or instrumentalities, or for religious, charitable, literary, scientific, historical, medical or educational purposes. (1963, c. 113, s. 1; 1987, c. 550, s. 6.)
NC Gen Stat § 35A-1351 (2021)
2021 North Carolina General Statutes|Chapter 35A - Incompetency and Guardianship|Article 19 - Declaring Revocable Trust Irrevocable and Making Gift of Incompetent's Life Interest Therein.|§ 35A-1351 - Prerequisites to approval of gift.

 35A-1351. Prerequisites to approval of gift.The judge shall not approve the gift unless it appears to the judge's satisfaction that:(1) It is improbable that the incompetent will recover competency during his or her lifetime;(2) The estate of the incompetent, after making the gift and after payment of any gift taxes which may be incurred by reason of the declaration of irrevocability, will be sufficient to provide reasonable and adequate income for the support, maintenance, comfort and welfare of the incompetent and those legally entitled to support from the incompetent in order to maintain the incompetent and such dependents in the manner to which the incompetent and such dependents are accustomed and in keeping with their station in life (and in no event less than twice the average, for the five calendar years preceding the calendar year of such gift, of expenditures for the incompetent's support, maintenance, comfort and welfare);(3) Each donee of any part of the life interest is a donee to which a competent donor could make a gift, without limit as to amount, without incurring federal or State gift tax liability;(4) Each donee of any part of the life interest is a donee qualified to receive tax deductible gifts under federal and State income tax laws.(5) Either:a. 1. The incompetent, prior to being declared incompetent, executed a paper-writing, with the formalities required by the laws of North Carolina for the execution of a valid will;2. Specific devises of specific amounts of money, income or property included in such paper-writing, will not be jeopardized by making such gifts;3. All residuary devisees designated in such paper-writing, who would take under the paper-writing if the incompetent died contemporaneously with the signing of the order of approval of such gifts, and such paper-writing was probated as the incompetent's will and the spouse, if any, of such incompetent have been given at least 10 days' written notice that approval for such gifts will be sought and that objection may be filed with the clerk of superior court, of the county in which the guardian or trustee was appointed, within the 10-day period; orb. 1. That so far as is known the incompetent has not prior to being declared incompetent, executed a will which could be probated upon the death of the incompetent; and2. All persons who would share in the incompetent's estate, if the incompetent died contemporaneously with the signing of the order of approval, have been given at least 10 days' written notice that approval for such gifts will be sought and that objection may be filed with the clerk of the superior court, of the county in which the guardian or trustee was appointed, within the 10-day period.  (1963, c. 113, s. 2; 1987, c. 550, s. 6; 2011-284, s. 43.)