---
title: O.C.G.A. § 53-12-453. Transfers from income to reimburse principal.
collection: code
id: 53-12-453
cite_as: O.C.G.A. § 53-12-453 (2025)
canonical_url: https://georgiacommons.org/code/53-12-453
md_url: https://georgiacommons.org/code/53-12-453.md
text_url: https://georgiacommons.org/code/53-12-453/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=957
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/53-12-452.md
next: https://georgiacommons.org/code/53-12-454.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 DISBURSEMENTS DURING ADMINISTRATION OF TRUST
---

# O.C.G.A. § 53-12-453. Transfers from income to reimburse principal.

Wherever a charge that is properly allocable to income has been made or is expected to be made from principal because of the unusually large nature of the charge or otherwise, the trustee may transfer an appropriate amount from income to principal in one or more accounting periods to reimburse principal or to provide a reserve for future principal disbursements.

## History

Code 1981, § 53-12-453, enacted by Ga. L. 2010, p. 579, § 1/SB 131.