NC General Statutes

N.C. Gen. Stat. § 32-26 (2026)

Incorporation by reference of powers enumerated in § 32-27; restriction on exercise of such powers

✓ current as of July 2026

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(a) By an express intention of the testator or settlor so to do contained in a will, or in an instrument in writing whereby a trust estate is created inter vivos, any or all of the powers or any portion thereof enumerated in G.S. 32-27, as they exist at the time of the signing of the will by the testator or at the time of the signing by the first settlor who signs the trust instrument, may be, by appropriate reference made thereto, incorporated in such will or other written instrument, with the same effect as though such language were set forth verbatim in the instrument. Incorporation of one or more of the powers contained in G.S. 32-27 by reference to that section shall be in addition to and not in limitation of the common law or statutory powers of the fiduciary.

(b) No power of authority conferred upon a fiduciary as provided in this Article shall be exercised by such fiduciary in such a manner as, in the aggregate, to deprive the trust or the estate involved of an otherwise available tax exemption, deduction or credit, expressly including the marital deduction, or operate to impose a tax upon a donor or testator or other person as owner of any portion of the trust or estate involved. "Tax" includes, but is not limited to, any federal, State, or local income, gift, estate or inheritance tax.

(c) Nothing herein shall be construed to prevent the incorporation of the powers enumerated in G.S. 32-27 in any other kind of instrument or agreement. (1965, c. 628, s. 1.)

Notes of Decisions

Cited in 4 cases, 1974–2018 · leading case: Montgomery v. Hinton, 262 S.E.2d 697 (N.C. Ct. App. 1980).

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Montgomery v. Hinton, 262 S.E.2d 697 (N.C. Ct. App. 1980). “32-27 enumerates powers which may be incorporated by reference in a will pursuant to the authority of G.S. 32-26. The statute in its entirety was incorporated by reference in Item IV of testator’s will.”

Creekmore v. Creekmore, 485 S.E.2d 68 (N.C. Ct. App. 1997). · cites it 2× “Without in any way limiting the generality of the foregoing and subject to North Carolina General Statutes, Section 32-26, I hereby grant to my Co-Executors all the powers set forth in North Carolina General Statutes, Section 32-27, and these powers are hereby incorporated by…”

Perry v. United States, 376 F. Supp. 15 (E.D.N.C. 1974). · cites it 6× “G.S. § 32-26 permits incorporation by reference in a trust agreement of any or all of the provisions of G.”

Hampton v. Hanzel, 2018 NCBC 64 (N.C. Bus. Ct. 2018). · cites it 2× “Section 32-26 of the North Carolina General Statutes provides that a testator may, by an express intention to do so in a will or other trust instrument, grant a fiduciary any or all of the powers enumerated in N.”

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