Inapplicability of Article

This Article does not apply to any of the following: (1) Executors or trustees in their representative capacity. (2) Partnerships governed by Chapter 59 of the General Statutes. (3) Business entities. (4) Accounts established under G.S. 41-2.1 or G.S. 41-2.2 to the extent inconsistent with the provisions of this Article. (5) Life estates. (2020-50, s. 2(a), (c); 2021-91, s. 9.)