O.C.G.A. § 53-4-75 (2019)
Construction of wills and trust instruments referring to federal estate and generation-skipping transfer tax laws
Repealed by Ga. L. 2020, p. 377, § 1-16/HB 865, effective January 1, 2021.
History
Code 1981, § 53-4-75, enacted by Ga. L. 2010, p. 552, § 1/SB 461.
Annotations
Editor’s notes. - This Code section
was based on Code 1981, § 53-4-75, enacted by Ga. L. 2010, p. 552, § 1/SB 461.
CHAPTER 5 PROBATE Sec.
Article 1 General Provisions Sec.
Jurisdiction and domicile. Right to offer will for probate; ‘‘interested person’’ defined. Time limitation. Recovery of property from bona fide purchaser for value. Duty to file will. Admission of executor before qualification or of a beneficiary. Proof of codicil. Article 2 Common Form
Common or solemn form. Conclusiveness; persons protected if set aside. Procedure. Court order. When conclusive upon parties in interest.
PART 2
Conclusiveness. Procedure. Service of notice.
Methods of examining witnesses; photocopy of will. Unavailability of subscribing witnesses. Settlement agreement. Persons entitled to recover expenses. Nonjudicial settlement agreement.
Article 5 Foreign and Out-of-state Wills; Nondomiciliaries
Article 4 Witnesses; Settlement Agreement; Expenses
Article 3 Solemn Form
Requisites for admission to probate. Effect of admission to probate. Requisites for admission to ancillary probate. Effect of admission to ancillary probate. Muniments of title to realty. Jurisdiction. Qualification of executor or administrator. Distribution of intestate nondomiciliary’s real property. Appointment of administrator of intestate nondomiciliary’s estate. Notice given by ancillary personal representative. Laws or court orders governing administration of estate by ancillary personal representative.
Powers. Evidence of authority. Application to protect interest in property. Jurisdiction. Service of process. Effect of adjudication. Article 6 Jurisdiction
Original jurisdiction; petition and pleading requirements. Contents of petition; service of notice; issuance of relief. Time limitation; filing of petition constitutes claim against estate. Applicability of article. Article 7
PART 1 GENERAL PROVISIONS
Uniform Transfer on Death Security Registration
Definitions.
Short title.
Sec.
Definitions. Ownership of a security. Authorization of beneficiary form. Registration of a beneficiary form. Words used in beneficiary form. Designation of transfer in beneficiary form.
Editor’s notes. - This chapter was effective January 1, 1998, to the extent that no vested rights of title, year’s support, succession, or inheritance are impaired, as provided by the version of Code Section 53-1-1 enacted by Ga. L. 1996, p. 504, § 10, as amended by Ga. L. 1997, p. 1352, § 1. Ga. L. 1996, p. 504, § 10, effective January 1, 1998, repealed the Code sections formerly codified at this chapter, and enacted the current chapter. The former chapter consisted of §§ 53-5-1 through 53-5-21, and was based on Laws 1838, Cobb’s 1851 Digest, p. 296; Laws 1850, Cobb’s 1851 Digest, p. 297; Ga. L. 1853-54, p. 34, § 1; Ga. L. 1855-56, p. 148, §§ 1-4; Ga. L. 1862-63, p. 30, §§ 1-3; Code 1863, §§ 2531-2533, 2535, 2536; Ga. L. 1865-66, p. 31, § 1; 1866, p. 66, § 1; Code 1868, §§ 2530-2533, 2535-2537; Code 1873, §§ 2571-2574, 2576-2578; Code 1882, §§ 2571-2574, 2576-2578; Ga. L. 1884-85, p. 49, § 1; Ga. L. 1890-91, p. 227, § 1; Civil Code 1895, §§ 3465-3473; Ga. L. 1899, p. 47, § 1; Ga. L. 1903, p. 76, § 1;
Sec.
Ownership of registered security after death. Duties of registering entity; implementation of registration; applicability of Code Section 53-5-67; protective effect. Effect of beneficiary form. Terms and conditions of beneficiary form; illustrations. Applicability of article.
Civil Code 1910, §§ 4041-4051; Ga. L. 1918, p. 122, § 1; Code 1933, §§ 113-1001.1, 113-1002, 113-1002.1, 113-1003 through 113-1005.3, 113-1006, 113-1006.1, 113-1007 through 113-1012; Ga. L. 1937, p. 861, §§ 1-5; Ga. L. 1939, p. 236, § 1; Ga. L. 1943, p. 621, § 1; Ga. L. 1947, p. 866, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 453, § 1; Ga. L. 1955, p. 731, § 1; Ga. L. 1958, p. 378, § 1; Ga. L. 1958, p. 657, § 11; Ga. L. 1959, p. 136, § 5; Ga. L. 1960, p. 227, § 1; Ga. L. 1968, p. 997, § 1; Ga. L. 1976, p. 1059, §§ 1, 2; Ga. L. 1977, p. 545, §§ 1-3; Ga. L. 1979, p. 1325, § 2; Code 1981, § 53-5-1.1; Ga. L. 1983, p. 3, § 42; Ga. L. 1986, p. 982, § 20; Ga. L. 1986, p. 1272, §§ 1-8; Ga. L. 1987, p. 375, § 1; Ga. L. 1991, p. 948, §§ 1, 2; Ga. L. 1992, p. 6, § 53; Ga. L. 1993, p. 1054, § 1.
Law reviews. - For article, ‘‘Probate and Administration of Small Estates in Georgia: Some Proposals for Reform,’’ see 6 Ga. L. Rev. 74 (1971). For article, ‘‘The Probate and Establishment of Domestic and Foreign Wills: An Analysis of Statutory Requirements,’’ see 13 Ga. L. Rev. 133 (1978).
RESEARCH REFERENCES ALR. - Establishment of will lost before testator’s death, 34 A.L.R. 1304. Situs of corporate stock for purposes of probate jurisdiction and administration, 72 A.L.R. 179. Prima facie case for proponent in will contest as shifting burden of proof, 76 A.L.R. 373. Admissibility and credibility of testi-
mony of subscribing witness tending to impeach execution of will or testamentary capacity of testator, 79 A.L.R. 394. Admissibility of declarations of testator on issue of undue influence, 79 A.L.R. 1447; 148 A.L.R. 1225. Right to probate of will as affected by prior appointment of administrator, 95 A.L.R. 1107; 2 A.L.R.4th 1315.
Arbitration of issues or questions pertaining to probate matters, 104 A.L.R. 359. Character of instrument as will, or its admissibility to probate as such, as affected by its failure to make any disposition of property or by fact that there is no beneficiary entitled to take thereunder, 147 A.L.R. 636. Contingent interest as sufficient to entitle one to oppose or contest will or codicil, 162 A.L.R. 843. Estoppel to contest will or attack its validity, 28 A.L.R.2d 116. Right of executor or administrator to contest will or codicil of his decedent, 31 A.L.R.2d 756. Necessity that executor or administrator be represented by counsel in presenting matters in probate court, 19 A.L.R.3d 1104. Right to probate subsequently discov-
ered will as affected by completed prior proceedings in interests administration, 2 A.L.R.4th 1315. Modern status: inheritability or descendability of right to contest will, 11 A.L.R.4th 907. Attorney’s delay in handling decedent’s estate as ground for disciplinary action, 21 A.L.R.4th 75. Authority of probate court to depart from statutory schedule fixing amount of executor’s commissions and attorneys’ fees, 40 A.L.R.4th 1189. Fraud as extending statutory limitations period for contesting will or its probate, 48 A.L.R.4th 1094. Sufficiency of evidence to support grant of summary judgment in will probate or contest proceedings, 53 A.L.R.4th 561. Estoppel to contest will or attack its validity by acceptance of benefits thereunder, 78 A.L.R.4th 90.
ARTICLE 1 GENERAL PROVISIONS
Law reviews. - For article, ‘‘Probate Matters,’’ see 20 Ga. B.J. 183 (1957). For article, ‘‘Probate and Administration of Small Estates in Georgia: Some Proposals for Reform,’’ see 6 Ga. L. Rev. 74 (1971).
For article, ‘‘The Probate and Establishment of Domestic and Foreign Wills: An Analysis of Statutory Requirements,’’ see 13 Ga. L. Rev. 133 (1978).
JUDICIAL DECISIONS Editor’s notes. - In light of the similarity of the statutory provisions, decisions under former O.C.G.A. T. 53, C. 3 are included in the annotations for this Code section. Probate is title-accommodating rather than interest-creating. Jenkins v. United States, 428 F.2d 538 (5th Cir.), cert. denied, 400 U.S. 829, 91 S. Ct. 59, 27 L. Ed. 2d 59 (1970) (decided under former O.C.G.A. T.3, C. 3).
Process of probating a will in Georgia is essentially a formal validation of the property interests which came into existence upon the death of the testator. Jenkins v. United States, 428 F.2d 538 (5th Cir.), cert. denied, 400 U.S. 829, 91 S. Ct. 59, 27 L. Ed. 2d 59 (1970) (decided under former O.C.G.A. T. 53, C. 3).
RESEARCH REFERENCES ALR. - Establishment of will lost before testator’s death, 34 A.L.R. 1304. Situs of corporate stock for purposes of probate jurisdiction and administration, 72 A.L.R. 179.
Prima facie case for proponent in will contest as shifting burden of proof, 76 A.L.R. 373. Admissibility and credibility of testimony of subscribing witness tending to
impeach execution of will or testamentary capacity of testator, 79 A.L.R. 394. Admissibility of declarations of testator on issue of undue influence, 79 A.L.R. 1447; 148 A.L.R. 1225. Right to probate of will as affected by prior appointment of administrator, 95 A.L.R. 1107; 2 A.L.R.4th 1315. Arbitration of issues or questions pertaining to probate matters, 104 A.L.R. 359. Character of instrument as will, or its admissibility to probate as such, as affected by its failure to make any disposition of property or by fact that there is no beneficiary entitled to take thereunder, 147 A.L.R. 636. Contingent interest as sufficient to entitle one to oppose or contest will or codicil, 162 A.L.R. 843. Estoppel to contest will or attack its validity, 28 A.L.R.2d 116.
Right of executor or administrator to contest will or codicil of his decedent, 31 A.L.R.2d 756. Necessity that executor or administrator be represented by counsel in presenting matters in probate court, 19 A.L.R.3d 1104. Right to probate subsequently discovered will as affected by completed prior proceedings in interests administration, 2 A.L.R.4th 1315. Modern status: inheritability or descendability of right to contest will, 11 A.L.R.4th 907. Authority of probate court to depart from statutory schedule fixing amount of executor’s commissions and attorneys’ fees, 40 A.L.R.4th 1189. Estoppel to contest will or attack its validity by acceptance of benefits thereunder, 78 A.L.R.4th 90.