A testator may, by will, dispense with the necessity of the personal representative’s filing an annual return with the probate court or the beneficiaries or both, provided the same does not work any injury to creditors or persons other than beneficiaries under the will. If a will was executed in another state and the will is valid in this state and under the laws of the state where the will was executed the personal representative would not have been required to file annual returns or if the will otherwise expresses an intent to relieve the personal representative from all reporting requirements, such a will shall be construed as dispensing with the necessity of annual returns in Georgia, provided the same does not work any injury to creditors or parties other than beneficiaries under the will. In all wills, regardless of the date of execution, relief from filing returns with the court shall also relieve the personal representative from sending a copy of the return to the beneficiaries.
History. Code 1981, § 53-7-69 , enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1998, p. 1586, § 38.
Law reviews.
For article discussing methods of simplifying the administration of estates by excusing the executors from certain obligations, see 6 Ga. L. Rev. 74 (1971).
Structure Georgia Code
Title 53 - Wills, Trusts, and Administration of Estates
Chapter 7 - Administration of Estates Generally
Article 6 - Settlement of Accounts
Part 2 - Annual Returns and Intermediate Reports
§ 53-7-67. Required Annual Filing; Reporting Period
§ 53-7-69. Power of Testator to Dispense With Necessity of Return
§ 53-7-69.1. Annual Statement of Receipts and Disbursements
§ 53-7-70. Examination and Recordation of Returns and Vouchers; Evidentiary Effect
§ 53-7-71. Return of Nonresident or Deceased Personal Representative
§ 53-7-72. Docket of Persons Liable to Make Returns; Failure to Make Returns
§ 53-7-73. Filing and Contents of Intermediate Report; Notice to Heirs and Beneficiaries
§ 53-7-74. Filing of Objections to Intermediate Report; Continuation of Hearing; Appeal
§ 53-7-75. Construction of Will by Superior Court
§ 53-7-76. Judgment Surcharging Fiduciary