---
title: O.C.G.A. § 53-12-411. Distribution from trust or estate.
collection: code
id: 53-12-411
cite_as: O.C.G.A. § 53-12-411 (2025)
canonical_url: https://georgiacommons.org/code/53-12-411
md_url: https://georgiacommons.org/code/53-12-411.md
text_url: https://georgiacommons.org/code/53-12-411/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=945
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/53-12.md
previous: https://georgiacommons.org/code/53-12-410.md
next: https://georgiacommons.org/code/53-12-412.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: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / TRUSTS / GEORGIA PRINCIPAL AND INCOME ACT / ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST / Receipts from Entities
---

# O.C.G.A. § 53-12-411. Distribution from trust or estate.

A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest and shall allocate to principal an amount received as a distribution of principal from such trust or estate. If a trustee purchases an interest in a trust that is an investment entity, or a decedent or donor transfers an interest in such trust to a trustee, Code Section 53-12-410 or 53-12-431 shall apply to a receipt from the trust.

## History

Code 1981, § 53-12-411, enacted by Ga. L. 2010, p. 579, § 1/SB 131.