2025 Code of Georgia
Title 53 - Wills, Trusts, and Administration of Estates (Chs. 1 — 17)
Chapter 12 - Trusts (Arts. 1 — 19)

Annotations

Notes

Editor’s notes.

Ga. L. 1991, p. 810, repealed and reenacted the former chapter, effective July 1, 1991. The former chapter consisted of Code Sections 53-12-1 through 53-12-156, and was based on Ga. L. 1855-56, p. 228, § 5; Code 1863, § 3292; Code 1868, § 3304; Code 1873, § 3380; Code 1882, § 3380; Civil Code 1895, § 3205; Civil Code 1910, § 3789; Code 1933, §§ 108-504, 108-608, 108-609, 108-610; Ga. L. 1950, p. 310, § 1; Ga. L. 1961, p. 207, §§ 5, 6; Ga. L. 1971, p. 428, §§ 1, 2; Ga. L. 1971, p. 430, §§ 1-3; Ga. L. 1971, p. 643, §§ 1-3; Ga. L. 1973, p. 844, §§ 1, 2; Ga. L. 1974, p. 440, § 7; Ga. L. 1975, p. 1527, § 3; Ga. L. 1977, p. 719, § 1; Ga. L. 1980, p. 472, § 1; Ga. L. 1981, Ex. Sess., p. 8; Ga. L. 1982, p. 3, § 53; Ga. L. 1983, p. 884, § 4-1; Ga. L. 1984, p. 22, § 53; Ga. L. 1987, p. 191, § 9; Ga. L. 1988, p. 13, § 53; Ga. L. 1988, p. 1939, § 1; Ga. L. 1989, p. 14, § 53; Ga. L. 1989, p. 946, §§ 116-118; Ga. L. 1990, p. 667, § 2.

Ga. L. 2010, p. 579, § 1, effective July 1, 2010, repealed the Code sections formerly codified at this chapter and enacted the current chapter. The former chapter consisted of Code Sections 53-12-1 through 53-12-7 (Article 1), 53-12-20 through 53-12-28 (Article 2), 53-12-50 through 53-12-59 (Article 3), 53-12-70 through 53-12-74 (Article 4), 53-12-90 through 53-12-94 (Article 5), 53-12-110 through 53-12-133 (Article 6), 53-12-150 through 53-12-153 (Article 7), 53-12-170 through 53-12-173, 53-12-173.1, and 53-12-174 through 53-12-176 (Article 8), 53-12-190 through 53-12-199 (Article 9), 53-12-210 through 53-12-219 (Article 10), 53-12-230 through 53-12-234 (Article 11), 53-12-250 through 53-12-264 (Article 12), 53-12-280 through 53-12-290 (Article 13), 53-12-300 through 53-12-302 (Article 14), 53-12-320 through 53-12-330 (Article 15), 53-12-350 through 53-12-394 (Article 16), relating to trusts, and was based on Ga. L. 1991, p. 810, § 1; Ga. L. 1992, p. 1053, § 1; Ga. L. 1992, p. 1438, § 3; Ga. L. 1996, p. 504, §§ 4, 11-14; Ga. L. 1998, p. 1323, § 1; Ga. L. 1999, p. 81, § 53; Ga. L. 2000, p. 1589, § 3; Ga. L. 2002, p. 788, § 1; Ga. L. 2002, p. 854, § 1; Ga. L. 2002, p. 1316, § 7; Ga. L. 2003, p. 794, § 1; Ga. L. 2004, p. 161, § 14; Ga. L. 2005, p. 583, §§ 2-6/HB 406; Ga. L. 2006, p. 805, § 23/SB 534.

Table of Comparable Provisions for Chapter 12 of Title 53

Former Code Sections to Revised Code Sections

This table lists each Code section in the former version of Chapter 12 of this title as such existed on June 30, 2010, and comparable provisions in the version of Chapter 12 which became effective July 1, 2010. It is intended to assist the user who is familiar with the former chapter to find comparable new provisions.

1991 Trust Act	2010 Trust Code
—-	—-
53-12-1	53-12-1
53-12-2	53-12-2
53-12-3	53-12-1
53-12-4	53-12-6
53-12-5	53-12-7
53-12-6	53-12-201(b)
53-12-7	53-12-3

Article 2
53-12-20	53-12-20
53-12-21	53-12-21
53-12-22	53-12-23
53-12-23	53-12-22(a)
53-12-24	53-12-200
53-12-25	53-12-26
53-12-26	none
53-12-27	53-12-27
53-12-28	53-12-80

Article 3
53-12-50	53-12-150
53-12-51	53-12-151
53-12-52	53-12-152
53-12-53	53-12-153
53-12-54	53-12-154
53-12-55	53-12-155
53-23-56	53-12-156
53-12-57	53-12-157
53-12-58	53-12-158
53-12-59	53-12-159

Article 4
53-12-70	53-12-100
53-12-71	53-12-101
53-12-72	53-12-102
53-12-73	53-12-103

Article 5
53-12-90	53-12-2(5)
53-12-91	53-12-130
53-12-92	53-12-131
53-12-93	53-12-132
53-12-94	53-12-133

Article 6 =thd2 Part 1
53-12-110	53-12-170
53-12-111	53-12-170
53-12-112	53-12-171
53-12-113	53-12-172
53-12-114	53-12-173
53-12-115	53-12-174
53-12-116	none

Part 2
53-12-120	53-12-180
53-12-121	53-12-181
53-12-122	53-12-182
53-12-123	53-12-184
53-12-124	53-12-190
53-12-125	53-12-191
53-12-126	53-12-192
53-12-127	53-12-194
53-12-128	53-12-195
53-12-129	53-12-193
53-12-130	53-12-183
53-12-131	none
53-12-132	53-12-184, 53-12-194
53-12-133	53-12-184, 53-12-195

Article 7
53-12-150	53-12-40
53-12-151	53-12-41
53-12-152	53-12-63, 53-12-64
53-12-153	53-12-62

Article 8
53-12-170	53-12-201
53-12-171	53-12-202
53-12-172	53-12-204
53-12-173	53-12-210, 53-12-211
53-12-173.1	53-12-214
53-12-174	53-12-203
53-12-175	53-12-220
53-12-221	53-12-221

Article 9
53-12 190	53-12-240, 53-12-243, 53-12-244
53-12-191	53-12-300
53-12-192	53-12-301
53-12-193	53-12-302
53-12-194	53-12-303
53-12-195	53-12-304
53-12-196	53-12-305
53-12-197	53-12-306
53-12-198	53-12-307
53-12-199	53-12-308

Article 10
53-12-210	53-12-381
53-12-211	53-12-247, 53-12-360
53-12-212	53-12-420, 53-12-421, 53-12-422, 53-12-423
53-12-213	53-12-400, 53-12-401, 53-12-402
53-12-214	53-12-410
53-12-215	53-12-422
53-12-216	53-12-412
53-12-217	53-12-426, 53-12-427
53-12-218	53-12-428
53-12-219	53-12-450, 53-12-451, 53-12-452, 53-12-453, 53-12-454
53-12-220	53-12-361
53-12-221	53-12-362
53-12-222	53-12-363

Article 11
53-12-230	53-12-261(a)
53-12-231	53-12-263
53-12-232	53-12-261, 53-12-262
53-12-233	none
53-12-234	53-12-264

Article 12
53-12-250	none
53-12-251	none
53-12-252	none
53-12-253	none
53-12-254	none
53-12-255	none
53-12-256	none
53-12-257	none
53-12-258	none
53-12-259	none
53-12-260	none
53-12-261	none
53-12-262	none
53-12-263	53-7-45
53-12-264	none
53-12-265	53-12-270

Article 13
53-12-280	none
53-12-281	none
53-12-282	none
53-12-283	none
53-12-284	none
53-12-285	none
53-12-286	none
53-12-287	53-12-340, 53-12-429
53-12-288	none
53-12-289	none

Article 14
53-12-300	53-12-290
53-12-301	53-12-291
53-12-302	53-12-292

Article 15
(Repealed by Ga. L. 1998, p. 1323, § 1)

Article 16 =thd2 Part 1
53-12-350	none
53-12-351	none
53-12-352	none
53-12-353	none

Part 2
53-12-370	53-12-320, 53-12-323
53-12-371	53-12-320
53-12-372	none
53-12-373	none
53-12-374	none
53-12-375	none
53-12-376	none

Part 3
53-12-390	53-12-2(4)
53-12-391	53-12-320, 53-12-321
53-12-392	53-12-322, 53-12-323
53-12-393	53-12-323
53-12-394	53-12-323

Revised Code Sections to Former Code Sections This table lists each Code section in the version of Chapter 12 of this title which became effective July 1, 2010, and comparable provisions in the former version of Chapter 12 as such existed on June 30, 2010.

2010 Trust Code	1991 Trust Act
—-	—-
53-12-1	53-12-1, 53-12-3
53-12-2	53-12-2
53-12-3	53-12-7
53-12-4	none
53-12-5	none
53-12-6	53-12-4
53-12-7	53-12-5

Article 2
53-12-20	53-12-20
53-12-21	53-12-21
53-12-22	53-12-23, 53-4-68
53-12-23	53-12-22
53-12-24	none
53-12-25	none
53-12-26	53-12-25
53-12-27	53-12-27
53-12-28	none

Article 3
53-12-40	53-12-150
53-12-41	53-12-151
53-12-42	none
53-12-43	none
53-12-44	none
53-12-45	none

Article 4
53-12-60	none
53-12-61	none
53-12-62	53-12-153
53-12-63	53-12-152(b)
53-12-64	53-12-152(a)
53-12-65	none

Article 5
53-12-80	53-12-28
53-12-81	none
53-12-82	none
53-12-83	none

Article 6 =thd2 Part 1
53-12-100	53-12-70
53-12-101	53-12-71
53-12-102	53-12-72
53-12-103	53-12-73

Part 2
53-12-120	none

Article 7
53-12-130	53-12-91
53-12-131	53-12-92
53-12-132	53-12-93
53-12-133	53-12-94

Article 8
53-12-150	53-12-50
53-12-151	53-12-51
53-12-152	53-12-52
53-12-153	53-12-53
53-12-154	53-12-54
53-12-155	53-12-55
53-12-156	53-12-56
53-12-157	53-12-57
53-12-158	53-12-58
53-12-159	53-12-59

Article 9
53-12-170	53-12-110, 53-12-111
53-12-171	53-12-112
53-12-172	53-12-113
53-12-173	53-12-114
53-12-174	53-12-115
53-12-175	none

Article 10 =thd2 Part 1
53-12-180	53-12-120
53-12-181	53-12-121
53-12-182	53-12-122
53-12-183	53-12-130
53-12-184	53-12-123, 53-12-133

Part 2
53-12-190	53-12-124
53-12-191	53-12-125
53-12-192	53-12-126
53-12-193	53-12-129
53-12-194	53-12-127, 53-12-132
53-12-195	53-12-128, 53-12-133

Article 11 =thd2 Part 1
53-12-200	53-12-24
53-12-201	53-12-170, 53-12-6
53-12-202	53-12-171
53-12-203	53-12-174
53-12-204	53-12-172

Part 2
53-12-210	53-12-173
53-12-211	53-12-173
53-12-212	none
53-12-213	none
53-12-214	53-12-173.1

Part 3
53-12-220	53-12-175
53-12-221	53-12-176

Article 12
53-12-230	53-7-73, 53-12-190(b)
53-12-231	53-7-73, 53-12-190(b)
53-12-232	none

Article 13 =thd2 Part 1
53-12-240	53-12-190(a)
53-12-241	none
53-12-242	none
53-12-243	53-12-190(b)
53-12-244	53-12-190(c)
53-12-245	none
53-12-246	53-12-173
53-12-247	53-12-211(b)

Part 2
53-12-260	none
53-12-261	53-12-230, 53-12-232
53-12-262	53-12-232
53-12-263	53-12-231
53-12-264	53-12-234

Part 3
53-12-270	53-12-265

Part 4
53-12-280	none

Part 5
53-12-290	53-12-300
53-12-291	53-12-301
53-12-292	53-12-302

Article 14
53-12-300	53-12-191
53-12-301	53-12-192
53-12-302	53-12-193
53-12-303	53-12-194
53-12-304	53-12-195
53-12-305	53-12-196
53-12-306	53-12-197
53-12-307	53-12-198
53-12-308	53-12-199

Article 15
53-12-320	53-12-391, 53-12-370, 53-12-371
53-12-321	53-12-391
53-12-322	53-12-392
53-12-323	53-12-392, 53-12-393, 53-12-394

Article 16 =thd2 Part 1
53-12-340	53-12-287
53-12-341	none
53-12-342	none
53-12-343	none
53-12-344	none
53-12-345	53-12-290

Part 2
53-12-360	53-12-211
53-12-361	53-12-220
53-12-362	53-12-221
53-12-363	53-12-222
53-12-364	none

Article 17 =thd2 Part 1
53-12-380	none
53-12-381	53-12-210

Part 2
53-12-390	none
53-12-391	53-12-219(e)

Part 3
53-12-400	53-12-213
53-12-401	53-12-213
53-12-402	53-12-213

Part 4 =thd2 Subpart 1
53-12-410	53-12-214
53-12-411	none
53-12-412	53-12-216

Subpart 2
53-12-420	53-12-212(b)
53-12-421	53-12-212(a)
53-12-422	53-12-212(a), 53-12-215
53-12-423	53-12-212(b)
53-12-424	none
53-12-425	none
53-12-426	53-12-217
53-12-427	53-12-217
53-12-428	53-12-218
53-12-429	53-12-287(d)
53-12-430	none
53-12-431	none

Article 18
53-12-450	53-12-219
53-12-451	53-12-219
53-12-452	53-12-219
53-12-453	53-12-219
53-12-454	53-12-219
53-12-455	none

Commentary

COMMENT

The comments appearing in this chapter have been prepared under the supervision of the Georgia Trust Code Revision Committee of the Fiduciary Law Section of the State Bar of Georgia and are included in the Official Code of Georgia Annotated at the request of the Committee. The comments were prepared by Anne S. Emanuel, Associate Professor at Georgia State University College of Law, reporter to the Georgia Trust Code Revision Committee, and were reviewed by the members of the Committee: William J. Linkous, Jr. and James H. Morgan, Jr., Co-Chairmen; Henry L. Bowden, Jr., Subcommittee Chairman; Michael D. Alembik, A. Kimbrough Davis, Herbert Elsas, John M. Graham, Barbara C. Hipple, S. Davis Laney, Joseph C. Miller, Jeffrey Pennell, James C. Rehburg, and Albert P. Reichert, Jr. They were presented to the General Assembly, in substantially this form, as part of the explanation for the changes proposed from prior law, and to clarify the meaning of the Act. Neither the General Assembly of Georgia nor the Code Revision Commission of the State of Georgia has participated in the drafting of these comments or has reviewed the comments for their content. The comments should not be considered to constitute a statement of legislative intention by the General Assembly of Georgia nor do they have the force of statutory law.

Research References & Practice Aids

Cross references.

Taxation of fiduciaries, § 48-7-22.

Law reviews.

For annual survey of law of wills, trusts, and administration of estates, see 40 Mercer L. Rev. 471 (1988).

For annual survey of wills, trusts, and administration of estates law, see 41 Mercer L. Rev. 411 (1989).

For annual survey of wills, trusts, and administration of estates, see 42 Mercer L. Rev. 491 (1990).

For article, “The Georgia Trust Act,” 28 Ga. St. B. J. 95 (1991).

For annual survey of wills, trusts, and administration, see 43 Mercer L. Rev. 457 (1991).

For note on 1991 revision of this chapter, see 8 Ga. St. U. L. Rev. 201 (1992).

For annual survey article on law of wills, trusts, and administration of estates, see 45 Mercer L. Rev. 475 (1993).

For annual survey of law on wills, trusts, guardianships, and fiduciary administration, see 62 Mercer L. Rev. 365 (2010).

For article, “Irrevocable Trust Modification: Clarifying Georgia Law,” see 28 Ga. St. B. J. 18 (October 2022).

RESEARCH REFERENCES ALR.

Eligibility for welfare benefits as affected by claimant’s status as trust beneficiary, 21 A. L. R.4th 729.

Hierarchy Notes:

O. C. G. A. Title 53