---
title: O.C.G.A. § 44-5-114. Irrevocable gift or exercise of power of appointment made under Code Section 44-5-119.
collection: code
id: 44-5-114
cite_as: O.C.G.A. § 44-5-114 (2025)
canonical_url: https://georgiacommons.org/code/44-5-114
md_url: https://georgiacommons.org/code/44-5-114.md
text_url: https://georgiacommons.org/code/44-5-114/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t44-ch1-7-(v31)-2010-pdf.pdf?sfvrsn=35dd922f_0#page=483
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/44-5.md
previous: https://georgiacommons.org/code/44-5-113.md
next: https://georgiacommons.org/code/44-5-115.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROPERTY / ACQUISITION AND LOSS OF PROPERTY / THE GEORGIA TRANSFERS TO MINORS ACT
---

# O.C.G.A. § 44-5-114. Irrevocable gift or exercise of power of appointment made under Code Section 44-5-119.

A person may make a transfer by irrevocable gift to, or by the irrevocable exercise of a power of appointment in favor of, a custodian for the benefit of a minor pursuant to Code Section 44-5-119.

## History

Code 1981, § 44-5-114, enacted by Ga. L. 1990, p. 667, § 1.