reglab/housing_qa huggingface dataset:
GA Code § 53-7-67 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-67. Required Annual Filing; Reporting Period

  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.   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.     (Code 1981, §53-7-67, enacted by Ga. L. 1996, p. 504, § 10.)   Law reviews.   - For article, "Fiduciary Problems of the Executor and Trustee: Conflicts of Interest, Violations of Fiduciary Duties, Surcharge, and Other Remedies of Beneficiaries," see 9 Ga. St. B.J. 187 (1972).   OPINIONS OF THE ATTORNEY GENERAL   Editor's notes.   - In light of the similarity of the statutory provisions, opinions under former O.C.G.A. § 53-7-180 are included in the annotations for this Code section.   Filing originals or copies of vouchers.    - Banks, acting as guardians and administrators of estates, need not file originals or copies of vouchers with their returns if the banks file an affidavit stating that the original vouchers have been compared to each item on the return and that the return is correct. 1983 Op. Att'y Gen. No. U83-34 (decided under former O.C.G.A. § 53-7-180).   RESEARCH REFERENCES   Am. Jur. 2d.   - 31 Am. Jur. 2d, Executors and Administrators, §§ 488, 489, 867, 872 et seq., 877.   C.J.S.   - 34 C.J.S., Executors and Administrators, § 995.
GA Code § 53-7-68 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-68. Mailing of Return to Heirs and Beneficiaries; Relieving Personal Representative of Duty to File Return

  Upon filing the annual return with the probate court, the personal representative shall mail by first-class mail a copy of the return, but not the vouchers, to each heir of an intestate estate or each beneficiary of a testate estate. It shall not be necessary to mail a copy of the return to any heir or beneficiary who is not sui juris or for the court to appoint a guardian for such person. The personal representative shall file a verified statement with the probate court stating that all required mailings of the return to heirs or beneficiaries have been made.   Any heir or beneficiary may waive individually the right to receive a copy of the annual return by a written statement that is delivered to the personal representative. Such waiver may be revoked in writing at any time.   By unanimous written consent, the heirs of an intestate estate or the beneficiaries of a testate estate may authorize the probate court to relieve the personal representative from filing annual returns with them or with the court or both, in the same manner as provided in subsection (b) of Code Section 53-7-1 for the granting of powers to a personal representative. Any such unanimous written consent, regardless of the date of execution, that relieves the personal representative from filing annual returns with the court shall also relieve the personal representative from sending a copy of the return to the heirs or beneficiaries.     (Code 1981, §53-7-68, enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1998, p. 1586, § 37; Ga. L. 2020, p. 377, § 1-50/HB 865.)    The 2020 amendment,  effective January 1, 2021, in subsection (c), inserted "for the granting of powers to a personal representative" at the end of the first sentence, and, in the last sentence, substituted "that relieves" for "which relieves" and substituted "heirs or beneficiaries" for "beneficiaries" at the end.   Law reviews.   - For article surveying wills, trusts, and administration of estates, see 34 Mercer L. Rev. 323 (1982).
GA Code § 53-7-69 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-69. Power of Testator to Dispense With Necessity of Return

 A testator may, by will, dispense with the necessity of the personal representative's filing an annual return with the probate court or the beneficiaries or both, provided the same does not work any injury to creditors or persons other than beneficiaries under the will. If a will was executed in another state and the will is valid in this state and under the laws of the state where the will was executed the personal representative would not have been required to file annual returns or if the will otherwise expresses an intent to relieve the personal representative from all reporting requirements, such a will shall be construed as dispensing with the necessity of annual returns in Georgia, provided the same does not work any injury to creditors or parties other than beneficiaries under the will. In all wills, regardless of the date of execution, relief from filing returns with the court shall also relieve the personal representative from sending a copy of the return to the beneficiaries.    (Code 1981, §53-7-69, enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1998, p. 1586, § 38.)   Law reviews.   - For article discussing methods of simplifying the administration of estates by excusing the executors from certain obligations, see 6 Ga. L. Rev. 74 (1971).
GA Code § 53-7-69.1 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-69.1. Annual Statement of Receipts and Disbursements

  Except as provided in subsection (b) of this Code section, a personal representative shall furnish to the heirs of an intestate estate or the beneficiaries of a testate estate, at least annually, a statement of receipts and disbursements.   Any heir or beneficiary may waive individually the right to receive a statement of receipts and disbursements in the same manner as provided in subsection (b) of Code Section 53-7-68 for waiving the right to receive a copy of an annual return. The heirs or beneficiaries may authorize the probate court to relieve the personal representative from furnishing statements of receipts and disbursements in the same manner as provided in subsection (c) of Code Section 53-7-68 for relieving the personal representative from filing annual returns. A testator may, by will, dispense with the necessity of the personal representative's furnishing a statement of receipts and disbursements in the same manner as provided in Code Section 53-7-69 for dispensing with the necessity of the personal representative's filing an annual return.     (Code 1981, §53-7-69.1, enacted by Ga. L. 2020, p. 377, § 1-51/HB 865.)
GA Code § 53-7-70 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-70. Examination and Recordation of Returns and Vouchers; Evidentiary Effect

 The probate court shall carefully examine each return of a personal representative and its vouchers; and if the court finds it correct and no objection is filed within 30 days of the time it is filed and mailed to the heirs or beneficiaries, the court shall allow the return to be recorded, together with the original or copy vouchers attached. The return and copy vouchers shall be kept on file in the probate court. If the original vouchers are filed without copies, they shall when recorded be returned to the personal representative on demand. The return thus allowed and recorded shall be prima-facie evidence in favor of the personal representative of its correctness.    (Code 1981, §53-7-70, enacted by Ga. L. 1996, p. 504, § 10.)   Law reviews.   - For article, "Some Problems in Providing for Nonjudicial Settlement of the Trustee's Accounts," see 3 Ga. St. B.J. 417 (1967).   RESEARCH REFERENCES   Am. Jur. 2d.   - 31 Am. Jur. 2d, Executors and Administrators, §§ 490, 492, 867.   C.J.S.   - 34 C.J.S., Executors and Administrators, §§ 181, 183, 1001.
GA Code § 53-7-71 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-71. Return of Nonresident or Deceased Personal Representative

  The return of a nonresident personal representative may be admitted to record upon affidavit of the personal representative's surety.   If a personal representative is dead, the personal representative of the estate of the deceased personal representative or, if at any time there is no such personal representative of the estate of the deceased personal representative, any surety on the bond of the deceased personal representative may make returns of the accounts of such deceased personal representative in the same manner and with the same effect as if the deceased personal representative were living.     (Code 1981, §53-7-71, enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 2020, p. 377, § 1-52/HB 865.)    The 2020 amendment,  effective January 1, 2021, in subsection (b), inserted "personal" preceding the second instance of "representative", inserted "personal representative of the estate of the deceased personal", substituted "surety" for "security", substituted "such" for "the" preceding "deceased", and inserted the last instance of "deceased".   RESEARCH REFERENCES   Am. Jur. 2d.   - 31 Am. Jur. 2d, Executors and Administrators, §§ 867, 875.   C.J.S.   - 34 C.J.S., Executors and Administrators, §§ 979, 980, 1000.
GA Code § 53-7-72 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-72. Docket of Persons Liable to Make Returns; Failure to Make Returns

 To ensure annual returns from every personal representative, it shall be the duty of the probate court to keep a docket of all those who are liable to make returns and, immediately after the ceasing of the January term or as soon thereafter as the court deems practical in each year, to cite all defaulters to show cause for their neglect. A willful and continued failure to make a return shall be good cause for removal.    (Code 1981, §53-7-72, enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1997, p. 1352, § 24.)   Law reviews.   - For article commenting on the 1997 amendment of this Code section, see 14 Ga. St. U.L. Rev. 313 (1997).
GA Code § 53-7-74 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-74. Filing of Objections to Intermediate Report; Continuation of Hearing; Appeal

 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.    (Code 1981, §53-7-74, enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1998, p. 1586, § 40; Ga. L. 2020, p. 377, § 1-53/HB 865.)    The 2020 amendment,  effective January 1, 2021, in this Code section, substituted "automatically be" for "be automatically", inserted "probate" twice, substituted "court. In" for "court; in", substituted "; provided, however, that such appellate procedures" for ". Such appellate procedures", and substituted "with notice as provided in subsection (c) of Code Section 53-7-73" for "appropriately".   Law reviews.   - For article, "Some Problems in Providing for Nonjudicial Settlement of the Trustee's Accounts," see 3 Ga. St. B.J. 417 (1967). For article, "Fiduciary Problems of the Executor and Trustee: Conflicts of Interest, Violations of Fiduciary Duties, Surcharge, and Other Remedies of Beneficiaries," see 9 Ga. St. B.J. 187 (1972).
GA Code § 53-7-75 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-75. Construction of Will by Superior Court

  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 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.   The probate court may suspend further proceedings pending a final determination of the questions of construction.   After a final determination of the questions of construction, the probate court shall proceed with the accounting.     (Code 1981, §53-7-75, enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 2020, p. 377, § 1-54/HB 865.)    The 2020 amendment,  effective January 1, 2021, rewrote this Code section, which read: "The probate court, upon its own motion or upon the motion of any party in interest, whenever it appears that a question of construction of a will is involved in the accounting, 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. The probate court may suspend further proceedings pending a final decision of the superior court. After a final determination of the questions of construction, the probate court shall proceed with the accounting."   RESEARCH REFERENCES   Am. Jur. 2d.   - 80 Am. Jur. 2d, Wills, § 1274 et seq.   C.J.S.   - 34 C.J.S., Executors and Administrators, § 649.   ALR.   - Validity and construction of trust provision authorizing trustee to purchase trust property, 39 A.L.R.3d 836.
GA Code § 53-7-76 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-76. Judgment Surcharging Fiduciary

 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.    (Code 1981, §53-7-76, enacted by Ga. L. 1996, p. 504, § 10.)   Law reviews.   - For article, "Some Problems in Providing for Nonjudicial Settlement of the Trustee's Accounts," see 3 Ga. St. B.J. 417 (1967). For article, "Fiduciary Problems of the Executor and Trustee: Conflicts of Interest, Violations of Fiduciary Duties, Surcharge, and Other Remedies of Beneficiaries," see 9 Ga. St. B.J. 187 (1972).
GA Code § 53-7-77 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-77. Conclusiveness of Order on Intermediate Report

 All parties in interest shall be bound by the order of the probate court on the intermediate report; and thereafter no such person shall be heard in any court, except upon appeal, to contest or question any matters or things covered by the report and the order on the report in the absence of fraud, accident, or mistake.    (Code 1981, §53-7-77, enacted by Ga. L. 1996, p. 504, § 10.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 31 Am. Jur. 2d, Executors and Administrators, §§ 900, 905.   C.J.S.   - 34 C.J.S., Executors and Administrators, § 1085.
GA Code § 53-7-78 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 7 - Administration of Estates Generally|Article 6 - Settlement of Accounts|Part 2 - Annual Returns and Intermediate Reports|§ 53-7-78. Taxing of Costs

 Costs shall be taxed against the estate or the parties as the probate court shall deem fair and reasonable.    (Code 1981, §53-7-78, enacted by Ga. L. 1996, p. 504, § 10.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 31 Am. Jur. 2d, Executors and Administrators, §§ 895, 898, 1152, 1153, 1243.   C.J.S.   - 34 C.J.S., Executors and Administrators, § 985.
GA Code § 53-12-100 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 12 - Trusts|Article 6 - Testamentary Additions to Trusts|Part 1 - Testamentary Additions to Trusts|§ 53-12-100. Short Title

 This part shall be known and may be cited as the "Georgia Testamentary Additions to Trusts Act."    (Code 1981, §53-12-100, enacted by Ga. L. 2010, p. 579, § 1/SB 131.)   RESEARCH REFERENCES   U.L.A.   - Uniform Testamentary Additions to Trusts Act (U.L.A.) § 4.
GA Code § 53-12-101 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 12 - Trusts|Article 6 - Testamentary Additions to Trusts|Part 1 - Testamentary Additions to Trusts|§ 53-12-101. Making of Testamentary Additions to Trusts

  A devise or bequest, the validity of which is determinable by the law of this state, may be made by a will to the trustee of a trust established or to be established by the testator or by the testator and some other person or by some other person, including a funded or unfunded life insurance trust, even if the settlor has reserved any or all rights of ownership of the insurance contracts, if the trust is identified in the testator's will and its provisions are set forth in a written trust instrument, other than a will, executed before or concurrently with the execution of the testator's will or in the valid last will of a person who has predeceased the testator, regardless of the existence, size, or character of the corpus of the trust and notwithstanding the requirements of paragraph (2) of subsection (b) of Code Section 53-12-20. The devise or bequest shall not be invalid because the trust is amendable or revocable or both or because the trust was amended after the execution of the will or after the death of the testator.   Unless the testator's will provides otherwise, the property so devised or bequeathed:   Shall not be deemed to be held under a testamentary trust of the testator but shall become a part of the trust to which it is devised or bequeathed; and   Shall be administered and disposed of in accordance with the provisions of the trust instrument or will setting forth the terms of the trust, including any amendments thereto made before or after the testator's death.     Unless the testator's will provides otherwise, a revocation or termination of the trust before the death of the testator shall cause the devise or bequest to lapse.     (Code 1981, §53-12-101, enacted by Ga. L. 2010, p. 579, § 1/SB 131.)   RESEARCH REFERENCES   U.L.A.   - Uniform Testamentary Additions to Trusts Act (U.L.A.) § 1.   ALR.    - Reference in will to extrinsic trust instrument for terms of trust created or enlarged by will, 80 A.L.R. 103.
GA Code § 53-12-102 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 12 - Trusts|Article 6 - Testamentary Additions to Trusts|Part 1 - Testamentary Additions to Trusts|§ 53-12-102. Limitations of Duties and Responsibilities of Trustee

 The trustee of a trust established by the testator or others as provided in Code Section 53-12-101 shall not be required to inquire into or audit the actions of the executor of the testator's estate or to make any claim against the executor unless specifically directed to do so by the settlor in the trust instrument. In the event that the trustee is authorized or directed by the settlor in the trust instrument to pay or advance any part or all of the trust property to the executor of the testator's estate for the payment of debts, taxes, and expenses of administration of the testator's estate, the trustee shall not be liable for the application of the trust property so paid or advanced and shall not be liable for any act done or omitted to be done by the executor with regard to the trust property.    (Code 1981, §53-12-102, enacted by Ga. L. 2010, p. 579, § 1/SB 131.)   RESEARCH REFERENCES   ALR.    - Duty of testamentary trustee to secure possession of property, 32 A.L.R. 931.
GA Code § 53-12-103 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 12 - Trusts|Article 6 - Testamentary Additions to Trusts|Part 1 - Testamentary Additions to Trusts|§ 53-12-103. Effect on Prior and Subsequent Wills

 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.    (Code 1981, §53-12-103, enacted by Ga. L. 2010, p. 579, § 1/SB 131.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 79 Am. Jur. 2d, Wills, § 196.   C.J.S.   - 95 C.J.S., Wills, § 217 et seq.   U.L.A.   - Uniform Testamentary Additions to Trusts Act (U.L.A.) § 2.