O.C.G.A.

O.C.G.A. § 53-7-76 (2019)

Judgment surcharging fiduciary

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

Code 1981, § 53-7-76, enacted by Ga. L. 1996, p. 504, § 10.

Annotations

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, ‘‘Fidu-

ciary 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).

COMMENT This section carries forward former OCGA Sec. 53-7-189. RESEARCH REFERENCES Am. Jur. 2d. - 31 Am. Jur. 2d, Executors and Administrators, §§ 876, 877. C.J.S. - 34 C.J.S., Executors and Administrators, §§ 875, 1020, 1111. ALR. - Liability of executor, adminis-

trator, trustee, or his counsel, for interest, penalty, or extra taxes assessed against estate because of tax law violations, 47 A.L.R.3d 507.