---
title: O.C.G.A. § 53-12-501. Application of article; construction of trust instrument.
collection: code
id: 53-12-501
cite_as: O.C.G.A. § 53-12-501 (2025)
canonical_url: https://georgiacommons.org/code/53-12-501
md_url: https://georgiacommons.org/code/53-12-501.md
text_url: https://georgiacommons.org/code/53-12-501/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-pdf.pdf?sfvrsn=5e4f6f40_0#page=133
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.
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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 / TRUST DIRECTORS
---

# O.C.G.A. § 53-12-501. Application of article; construction of trust instrument.

(a) This article shall apply when the trust instrument evidences the settlor’s intent to provide for the office and function of a trust director, regardless of the terms used to describe such office and functions.

(b) This article shall not apply to:

(1) A power of appointment;

(2) A power to appoint or remove a trustee or trust director;

(3) A power of a settlor to revoke the trust or amend the trust instrument;

(4) A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of the beneficiary or a person represented by the beneficiary under Code Section 53-12-8 with respect to the exercise or nonexercise of the power; or

(5) A power over a trust if both:

(A) The trust instrument provides such power is held in a nonfiduciary capacity; and

(B) Such power must be held in a nonfiduciary capacity to achieve the settlor’s tax objectives.

(c) Except as otherwise provided in the trust instrument, for purposes of this Code section a power granted to a person to designate a recipient of an ownership interest in or power over trust property that is exercisable in a capacity other than as a trustee is a power of appointment and not a power of direction.

## History

Code 1981, § 53-12-501, enacted by Ga. L. 2018, p. 262, § 25/HB 121; Ga. L. 2020, p. 377, § 1-88/HB 865; Ga. L. 2021, p. 922, § 53/HB 497; Ga. L. 2025, p. 806, § 94/HB 327, effective July 1, 2025.

## Amendments

The 2025 amendment, effective July 1, 2025, substituted “must be held” for “is held” in subparagraph (b)(5)(B).