September 2026
Every rule below carries a section number from the Revised Georgia Trust Code of 2010, Title 53, Chapter 12 of the Official Code of Georgia Annotated, or from the perpetuities statute in Title 44, read on September 5, 2026 from the 2024 Code of Georgia as published on the Justia mirror (the General Assembly's official site publishes the Code through a licensed viewer that cannot be captured by section URL; the mirror basis is stated for that reason). Georgia's code follows the uniform pattern in most places and breaks from it in two that matter — every express trust must be in writing, and every trust is irrevocable unless the settlor reserves the power to revoke. This guide states each rule from the statute.
What Georgia trust law is
Georgia's trust statute is the Revised Georgia Trust Code of 2010, O.C.G.A. Title 53, Chapter 12 (sections 53-12-1 through 53-12-506), effective July 1, 2010, and amended since, most substantially in 2018. It draws on the Uniform Trust Code but is not a wholesale adoption; its numbering is Georgia's own and several of its rules are stricter than the uniform text. Trustee investment is governed by Georgia's prudent investor rule within the same chapter, and the rule against perpetuities sits in Title 44, Chapter 6.
The legal requirements for creating a valid trust in Georgia
O.C.G.A. § 53-12-20(a) states the rule most states do not have: "an express trust shall be created or declared in writing and signed by the settlor or an agent for the settlor acting under a power of attorney containing express authorization." Section 53-12-20(b) then requires, ascertainable with reasonable certainty, an intention by the settlor to create the trust, trust property, a beneficiary reasonably ascertainable at creation or within the perpetuities period (except for charitable trusts and animal-care trusts), a trustee, and trustee duties specified in writing or provided by law. A power in the trustee or another to select beneficiaries by a standard or in discretion satisfies the beneficiary requirement (section 53-12-20(c)). There is no oral express trust in Georgia, for personal property or otherwise. The code does not require notarization or witnesses for the instrument's validity; deeds transferring real property into the trust follow Georgia's recording requirements.
Irrevocable by default
O.C.G.A. § 53-12-40(a): "A settlor shall have no power to modify or revoke a trust in the absence of an express reservation of such power." That is the reverse of the uniform rule and of Florida, Texas, and South Carolina, and it is the single most consequential difference between a Georgia trust and one drafted from an out-of-state template. A Georgia instrument that is silent on revocability cannot be undone. A power to revoke includes a power to modify, and an unrestricted power to modify includes a power to revoke (section 53-12-40(b)); any revocation or modification must be in writing and signed by the settlor (section 53-12-40(c)). An agent under a power of attorney may exercise the settlor's powers of revocation, amendment, or distribution only to the extent expressly authorized by both the trust instrument and the power (section 53-12-43(a)).
The trustee's duties in Georgia
The trustee's duties are collected in Article 13 of the chapter. Section 53-12-240 imposes the duty to administer the trust in good faith in accordance with its terms and the code — one of the mandatory rules that a trust instrument cannot override under section 53-12-7. The duty to inform and to furnish reports to beneficiaries sits in sections 53-12-242 and 53-12-243, both revised in 2018. Investments follow Georgia's prudent investor rule in the same chapter. Section 53-12-303 limits exculpation: a provision relieving a trustee from liability is another of the mandatory rules in section 53-12-7, and it cannot excuse a breach committed in bad faith or with reckless indifference to the purposes of the trust or the interests of the beneficiaries.
Contesting a Georgia trust
O.C.G.A. § 53-12-45(a) sets the deadline: any judicial proceeding to contest the validity of a trust that was revocable immediately before the settlor's death "shall be commenced within two years of the settlor's death." There is no shorter notice-triggered window as in Florida or South Carolina. After the death the trustee may distribute according to the trust and is not liable for doing so unless the trustee knows of a pending contest, or a potential contestant has given written notice and commences a proceeding within 60 days of that notice (section 53-12-45(b)); a beneficiary of a trust later held invalid must return what was received (section 53-12-45(c)).
Appointing, removing, and replacing a trustee
Resignation is governed by section 53-12-220 and removal by section 53-12-221, both in Article 12 of the chapter; a trustee may resign as the instrument provides or with court approval, and the superior court may remove a trustee for cause on petition. Successor trustees are appointed as the instrument provides, and otherwise by the court.
What rights beneficiaries have in a Georgia trust
Beneficiaries are entitled to be kept informed and to receive the reports described above; a beneficiary who is not receiving them may petition the superior court. Beneficiaries may petition for removal under section 53-12-221 and may bring an action for breach of trust, subject to the limitation periods in section 53-12-307. Georgia also permits a court to modify the administrative or dispositive provisions of a trust where, owing to circumstances not known to or anticipated by the settlor, compliance would defeat or substantially impair the trust's purposes (Article 4 of the chapter).
Spendthrift protection and its exceptions
Spendthrift provisions are governed by Article 5 of the chapter (sections 53-12-80 through 53-12-82), and their effect is among the mandatory rules a trust instrument cannot alter (section 53-12-7). A spendthrift provision prevents a beneficiary from transferring, and creditors from reaching, the beneficiary's interest before distribution, subject to the exceptions printed in section 53-12-80. A settlor who is also a beneficiary gets no spendthrift protection against the settlor's own creditors (section 53-12-82); Georgia does not recognize self-settled asset-protection trusts.
How long a Georgia trust can last
Georgia adopted the Uniform Statutory Rule Against Perpetuities as O.C.G.A. § 44-6-200 and following. Under section 44-6-201(a), a nonvested property interest is invalid unless, when created, it is certain to vest or terminate within the lifetime of an individual then alive or within 21 years after that individual's death, or it actually vests or terminates within 360 years after its creation. The 360-year figure replaced 90 years by the 2018 amendment (Ga. L. 2018, p. 262, HB 121), effective July 1, 2018. A Georgia trust drafted today may run for centuries, but not forever; Florida's 1,000 years is not Georgia law.
Certification of trust
Under O.C.G.A. § 53-12-280 a trustee may present a certification of trust to any person other than a beneficiary in lieu of the instrument, stating that the trust exists and its date and any amendments, the identity and address of each current trustee and how many must act, the relevant powers of the trustee and any limits on them, the revocability or irrevocability of the trust, and — except as disclosed — that the transaction at issue is within the trustee's authority. It must be signed by each trustee and state that the trust has not been revoked, modified, or amended in any manner that would make it incorrect (section 53-12-280(c)). A person who relies on it without knowledge that it is incorrect is protected (section 53-12-280(e)–(f)), and a person who demands the full instrument in addition to the certification is liable for damages, court costs, and attorney's fees if the court finds the demand was not made in good faith (section 53-12-280(g)).
What assets should not be placed in a Georgia trust, and taxes
The code publishes no list of excluded assets. Retirement accounts pass by beneficiary designation rather than retitling; vehicles and small accounts are commonly left out; a Georgia homestead loses nothing by going into a revocable trust for property-tax exemption purposes so long as the county's requirements are met, which is a question to confirm with the tax assessor before funding. Georgia imposes no state estate tax and no inheritance tax; the only transfer tax that can reach a Georgia trust is the federal estate tax on estates above the federal exemption. The "7-year rule" in many search results is a United Kingdom inheritance-tax concept and is not Georgia law.
Types of trusts used in Georgia estate plans
A revocable living trust must reserve the power to revoke in terms (§ 53-12-40) and be in writing signed by the settlor (§ 53-12-20); done that way, the trust document names a successor trustee and the trust's assets pass at death without probate court administration. Irrevocable trusts are Georgia's default and serve creditor, Medicaid, and tax purposes, subject to § 53-12-82. Testamentary trusts are created by will. Special needs trusts preserve public benefits. Georgia also recognizes trusts for the care of animals and purpose trusts. Whatever the type, the writing and signature rule applies to all of them.
Trust administration after a death
The successor trustee takes office under the instrument, confirms that assets were actually transferred, notifies the beneficiaries, keeps them informed and furnishes reports under sections 53-12-242 and 53-12-243, invests under the prudent investor rule, and, after the two-year contest window or sooner under the section 53-12-45(b) safe harbor, distributes according to the terms of the trust. Administration is private unless a party petitions the superior court.
Frequently asked questions
Does a Georgia trust have to be in writing? Yes. An express trust must be in writing signed by the settlor (§ 53-12-20). This is stricter than most states.
Is a Georgia trust revocable if it does not say? No. Silence means irrevocable (§ 53-12-40).
Does a Georgia trust need to be notarized? Not for validity. Deeds transferring real property into it must meet Georgia's recording requirements.
How long do I have to contest a Georgia trust? Two years from the settlor's death (section 53-12-45).
Can a trustee be held personally liable? Yes, for breach of trust; section 53-12-303 limits how far an exculpation clause can go.
Where Georgia differs from the Uniform Trust Code
- Every express trust must be in writing signed by the settlor (§ 53-12-20); the uniform code permits oral trusts on clear and convincing evidence.
- Trusts are irrevocable unless the power to revoke is expressly reserved (§ 53-12-40); the uniform rule is the reverse.
- The contest deadline is a flat two years from death (section 53-12-45), with no notice-triggered short window.
- The certification of trust must be signed by each trustee (section 53-12-280(c)); the uniform form may be signed by any one.
- The perpetuities period is 360 years (section 44-6-201), not the uniform 90.
Other states in this series
- California trust law, verified
- Florida trust law, verified
- New York trust law, verified
- South Carolina trust law, verified
- Texas trust law, verified
Verified sources
All sections were read on September 5, 2026 from the 2024 Code of Georgia as published on law.justia.com (mirror basis; the General Assembly's official publication is served through a licensed viewer without section-level URLs). Each carries its own history line on that publication: sections 53-12-20, 53-12-40, 53-12-43, 53-12-45, and 53-12-280 were enacted by Ga. L. 2010, p. 579, § 1 (SB 131), effective July 1, 2010, with section 53-12-20 amended by Ga. L. 2011, p. 551 and section 53-12-45 amended by Ga. L. 2011, p. 752; section 44-6-201 was enacted by Ga. L. 1990, p. 1837 and amended by Ga. L. 2018, p. 262 (HB 121), effective July 1, 2018. Readers who need the verbatim text with source line for any section can request the Trust Statute Service research package for Georgia.
This guide states the statute. It is not legal advice for any particular trust, and it does not replace counsel where a dispute, a tax question, or an unusual asset is involved.