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Georgia Statutes, Title 53

Georgia/Statutes

← All Georgia coverage

Title 53

13 chapters · 484 sections in this title.

All chapters in Title 53484 Ch 12, TRUSTS160 Ch 7, ADMINISTRATION OF ESTATES GENERALLY61 Ch 5, PROBATE54 Ch 4, WILLS49 Ch 6, ADMINISTRATORS AND PERSONAL REPRESEN…38 Ch 2, DESCENT AND DISTRIBUTION23 Ch 3, YEAR’S SUPPORT22 Ch 13, REVISED UNIFORM FIDUCIARY ACCESS TO …18 Ch 9, MISSING PERSONS AND PERSONS BELIEVED…17 Ch 1, GENERAL PROVISIONS14 Ch 8, INVESTMENTS, SALES, AND CONVEYANCES11 Ch 11, PROCEEDINGS IN PROBATE COURT11 Ch 10, SIMULTANEOUS DEATH6

484 sections·Filtered byTitle 53✕

O.C.G.A. § 53-12-452 Transfers from income to principal for depreciation
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(a) As used in this Code section, the term ‘‘depreciation’’ means a reduction in value due to wear, tear, decay, corrosion, or gradual obsolescence of a ﬁxed asset having a useful life of more than one year. (b) A trustee may transfer to principal a reasonable amount of the net c…
O.C.G.A. § 53-12-453 Transfers from income to reimburse principal
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Wherever a charge that is properly allocable to income has been made or is expected to be made from principal because of the unusually large nature of the charge or otherwise, the trustee may transfer an appropriate amount from income to principal in one or more accounting period…
O.C.G.A. § 53-12-454 Income taxes
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(a) A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income. (b) A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal, even if the tax is called an income tax by the taxing auth…
O.C.G.A. § 53-12-455 Adjustments between principal and income because of taxes
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Showing 451–484 of 484

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(a) A ﬁduciary may make adjustments between principal and income to offset the shifting of economic interests or tax beneﬁts between income beneﬁciaries and remainder beneﬁciaries which arise from: (1) Elections and decisions, other than those described in subsection (b) of this …

O.C.G.A. § 53-12-500 Deﬁnitions

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As used in this article, the term: (1) ‘‘Directed trustee’’ means a trustee that is subject to a trust director’s power of direction. (2) ‘‘Power of appointment’’ means a power that enables a person, acting in a nonﬁduciary capacity, to: (A) Designate a recipient of either an own…

O.C.G.A. § 53-12-501 Application of article; construction of trust instrument

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(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; (…

O.C.G.A. § 53-12-502 Authority, procedures, and powers of trust directors

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(a) Except as otherwise provided in this Code section, a trust instrument may grant powers of direction to a trust director. (b) Except as otherwise provided in the trust instrument, when a trust instrument grants powers of direction to a trust director, the trust director shall …

O.C.G.A. § 53-12-503 Role of directors; petitioning court for instructions

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(a) Except as otherwise provided in this article, with respect to a power of direction, a trust director shall have the same ﬁduciary duty and liability in the exercise or nonexercise of the power of direction as a trustee in a like position and under similar circumstances. (b) W…

O.C.G.A. § 53-12-504 Directed trustees; role; trustee’s duty as to directed trustee; petitioning court for instructions

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(a) Unless compliance by the directed trustee would clearly constitute an act committed in bad faith on the part of the directed trustee, a directed trustee shall take reasonable action to comply with a trust director’s exercise or nonexercise of a power of direction and shall no…

O.C.G.A. § 53-12-505 Relief from duty and liability

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A trust instrument may relieve a cotrustee from duty and liability with respect to another cotrustee’s exercise or nonexercise of a power of the other cotrustee to the same extent that a directed trustee is relieved from duty and liability with respect to a trust director’s power…

O.C.G.A. § 53-12-506 Statutory provisions applicable to trust directors; defenses available to trust directors; personal jurisdiction; term ‘‘trustee’’ includes trust director where required or permitted

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(a) An individual shall be eligible to serve as a trust director regardless of citizenship and residency. If the trust director is a corporation, partnership, or other entity, it shall be required to have the power to act as a trustee in Georgia. (b) The rules applicable to a tru…

O.C.G.A. § 53-12-120 Short title, §53-12-100

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GIFTS. Charitable gifts. Effectuating settlor’s or donor’s intention, §53-12-172. Intracoastal waterway. Department of transportation. Receipt and use, §52-3-7. Presumption. Purchase money resulting trusts. Payors husband and wife, parent and child, siblings, §53-12-131. Purchase…

O.C.G.A. § 53-12-175 Rights of beneﬁciaries, §53-12-174

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Compromise, adjust, mediate, arbitrate. settle claims and actions. Powers of trustees, §53-12-261. Contest of validity of trust. Trust revocable by settlor before settlor’s death. Statute of limitations, §53-12-45. Costs and other expenses. Disbursements from income,

O.C.G.A. § 53-12-24 Value of trust property insufficient to justify costs of administration

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Termination of trust, §53-12-65. Variation of provisions of chapter by trust instrument, §53-12-7. Venue. Action by or against trustee, §53-12-6. Deed to acquire beneﬁcial interest in property. Enforcement of claims against estate by action against trustee, §53-12-154. Warranty m…

O.C.G.A. § 53-12-44 Revocation and modiﬁcation generally

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Trustee’s consent necessary to enlarge duties. Notice to trustee. Power of agent or conservator to revoke trust. Trust not revocable because life estate holder has reversion. Reformation to correct mistakes. Power to direct modiﬁcation or termination; petition to modify or termin…

O.C.G.A. § 53-12-83 Transfer of property in trust, §53-12-25

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Trustee or beneﬁciary same person. Trust not invalid or terminated, no merger of title, §53-12-24. Trusts generally. Revised trust code of 2010, §§53-12-1 to 53-12-455. Variation of provisions of chapter by trust instrument. Exception, §53-12-7. Writing signed by settlor or agent…

O.C.G.A. § 53-13-1 Short title

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This chapter shall be known and may be cited as the ‘‘Revised Uniform Fiduciary Access to Digital Assets Act.’’ History. — Code 1981, § 53-13-1, enacted by Ga. L. 2018, p. 1089, § 1/SB 301.

O.C.G.A. § 53-13-2 Deﬁnitions

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As used in this chapter, the term: (1) ‘‘Account’’ means an arrangement under a terms-of-service agreement in which a custodian provides goods or services to the user. (2)(A) ‘‘Agent’’ means an attorney in fact granted authority under a durable or nondurable power of attorney, in…

O.C.G.A. § 53-13-3 Application

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(a) This chapter shall apply to a: (1) Fiduciary acting under a will or power of attorney; (2) Personal representative acting for a decedent; (3) Conservatorship; and (4) Trustee. (b) This chapter shall apply to a custodian if the user resides in this state or resided in this sta…

O.C.G.A. § 53-13-4 Service of notice

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In any proceeding brought pursuant to this chapter, service of notice shall be made in the manner provided by Chapter 11 of this title. History. — Code 1981, § 53-13-4, enacted by Ga. L. 2020, p. 377, § 1-94/HB 865. Effective date. — This Code section became effective January 1, …

O.C.G.A. § 53-13-10 User’s direction on disclosures

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(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 a…

O.C.G.A. § 53-13-11 Modiﬁcation to existing rights

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(a) This chapter shall not change or impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user. (b) This chapter shall not give a ﬁduciary or designated recipient any new or expanded rights other than those held by the…

O.C.G.A. § 53-13-12 Custodian rights; administrative charges; disclosure of deleted assets; court order

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(a) When disclosing digital assets of a user under this chapter, the custodian may at its sole discretion: (1) Grant a ﬁduciary or designated recipient full access to the user’s account; (2) Grant a ﬁduciary or designated recipient partial access to the user’s account sufficient …

O.C.G.A. § 53-13-13 Deceased giving consent or court order for disclosure by custodian to personal representative

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If a deceased user consented or a court directs disclosure of the contents of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if th…

O.C.G.A. § 53-13-14 Custodian’s disclosure of catalogue of electronic communications; circumstances

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

O.C.G.A. § 53-13-15 Custodian’s disclosure under power of attorney

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To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the court, a custodian shall disclose to the agent the content if the agent give…

O.C.G.A. § 53-13-16 Disclosures by custodians to agents

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Unless otherwise ordered by the court, directed by the principal, or provided by a power of attorney, a custodian shall disclose to an agent with speciﬁc authority over digital assets or general authority to act on behalf of a principal a catalogue of electronic communications se…

O.C.G.A. § 53-13-17 Disclosure by custodians to trustees

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Unless otherwise ordered by the court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including a catalogue of electronic communications of the trustee and the content of electr…

O.C.G.A. § 53-13-18 Trustee’s requirements for disclosure by custodian

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

O.C.G.A. § 53-13-19 Disclosure to trustee of electronic communications

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Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account a catalogue of electronic communications sent or received by an original or successor user and stored, carried, …

O.C.G.A. § 53-13-20 Access to digital assets by conservator

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(a) After an opportunity for a hearing under subsection (b) or (c) of Code Section 29-3-22 or under subsection (b) or (c) of Code Section 29-5-23, the court may grant a conservator access to the digital assets of a protected person. (b) Unless otherwise ordered by the court or di…

O.C.G.A. § 53-13-30 Fiduciary duties apply to digital assets; disclosure to ﬁduciaries; termination of accounts

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(a) The legal duties imposed on a ﬁduciary charged with managing tangible property apply to the management of digital assets, including the duty of care, loyalty, and conﬁdentiality. (b) A ﬁduciary’s or designated recipient’s authority with respect to a digital asset of a user: (…

O.C.G.A. § 53-13-31 Time for custodian’s compliance with disclosure requests; court order for compliance

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(a) Not later than 60 days after receipt of the information required under Code Sections 53-13-13 through 53-13-30, a custodian shall comply with a request under this chapter from a ﬁduciary or designated recipient to disclose digital assets or terminate an account. If the custod…

O.C.G.A. § 53-13-40 Construction with federal provisions

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This chapter modiﬁes, limits, and supersedes the federal Electronic Signatures in Global and National Commerce Act, 15 U.S.C. Section 7001, et seq., but shall not modify, limit, or supersede Section 101(c) of that act, 15 U.S.C. Section 7001(c), or authorize electronic delivery o…