53-7-68. Mailing of return to heirs and beneficiaries; relieving personal representative of duty to file return.

As used in this Code section, the term:#

1. (1)

   “Beneficiary” shall not apply to a person who is designated in a will to take an interest in real or personal property after such person’s interest in the estate has been satisfied.#

2. (2)

   “Heir” shall not apply to an individual who survives the decedent and is determined under the rules of inheritance to take the property of the decedent that is not disposed of by will after such individual’s interest in the estate has been satisfied.#

Upon filing the annual return with the probate court, the personal representative shall send by first-class mail:#

1. (1)

   To each heir of an intestate estate or each beneficiary of the residue of a testate estate, a copy of the return, but not the vouchers; and#

2. (2)

   To each beneficiary of a specific, demonstrative, or general testamentary gift of a testate estate, a copy of the portion of the return relevant to the beneficiary’s interest in the estate or other written statement containing such information, but not the vouchers; provided, however, that it shall not be necessary to mail a copy of the return to any heir or beneficiary who is not sui juris or for the court to appoint a guardian for such person.#

The personal representative shall file with the probate court a verified statement that the requirements of subsection (b) of this Code section have been satisfied.#

In the case of a testamentary gift to a trustee of a trust, including, without limitation, a trust created by the will, the term “beneficiary” shall apply to the trustee and shall not apply to the beneficiaries of the trust, provided that:#

1. (1)

   If each trustee of the trust is also a personal representative of the estate, the term “beneficiary” shall apply to those persons who, if the trust were funded, would be entitled to annual reports from the trustee under subsection (b) of Code Section 53-12-243, taking into account the provisions of the trust instrument and subsections (c) and (d) of Code Section 53-12-243; and#

2. (2)

   A beneficiary may be represented as provided in Code Section 53-12-8.#

In the case of a deceased heir or beneficiary, the term “heir” or “beneficiary” shall apply to the personal representative of such heir’s or beneficiary’s estate.#

The determination of the persons to whom paragraphs (1) and (2) of subsection (b) of this Code section apply, including, without limitation, the application of subsection (a), (d), (e), or (h), shall be made as of the date the annual return was filed with the probate court.#

The determination of the persons who are required to constitute unanimous consent under subsection (j) of this Code section, including, without limitation, the application of subsection (a), (d), (e), or (h), shall be made as of the date of the petition is filed.#

If an heir or beneficiary is not sui juris, such heir’s or beneficiary’s duly acting conservator or guardian shall:#

1. (1)

   After a written request delivered to the personal representative, be entitled to receive any report or written statement that would be required to be sent to such heir or beneficiary under subsection (b) of this Code section if such heir or beneficiary were sui juris; and#

2. (2)

   Be authorized to give the consent required under subsection (j) of this Code section.#

Any heir or beneficiary may waive individually the right to receive a copy of the annual return or of the portion of the annual return to which such heir or beneficiary would be entitled under subsection (b) of this Code section by a written statement that is delivered to the personal representative. Such waiver may be revoked in writing at any time.#

As part of a petition, including, but not limited to, the petition for letters testamentary, letters of administration with the will annexed, or letters of administration, the heirs of an intestate estate or the beneficiaries of a testate estate may, by unanimous written consent, authorize the probate court to relieve the personal representative from filing annual returns with the court, the requirements of subsection (b) of this Code section, or both. Any such unanimous written consent, regardless of the date of execution, that relieves the personal representative from filing annual returns with the court shall also relieve the personal representative from the requirements of subsection (b) of this Code section.#