Bill Text: OH SB251 | 2009-2010 | 128th General Assembly | Comm Sub


Bill Title: To adopt the Uniform Power of Attorney Act; to modify a trustee's duties with respect to life insurance policies, specify a trustee's power to distribute trust principal in further trust, provide for the titling of assets in trust form, and make other changes in the Trust Code; to modify the anti-lapse provisions regarding wills and adopt anti-lapse provisions applicable to trusts; to provide a mechanism for a probate court to order a person who suffers from alcohol and other drug abuse to undergo treatment; to provide a rule of construction interpreting federal estate tax and generation-skipping transfer tax formulas in wills and trusts due to the repeal of those taxes; and to declare an emergency.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced - Dead) 2010-06-02 - Committee Report - S [SB251 Detail]

Download: Ohio-2009-SB251-Comm_Sub.html
As Reported by the Senate Judiciary--Civil Justice Committee

128th General Assembly
Regular Session
2009-2010
Sub. S. B. No. 251


Senators Seitz, Schiavoni 

Cosponsors: Senators Turner, Kearney 



A BILL
To amend sections 1337.092, 1337.12, 2101.24, 1
2109.21, 2111.02, 2111.12, 2111.121, 5301.071, 2
5747.02, 5801.10, 5804.12, 5808.14, 5808.17, and 3
5810.13; to enact new section 2107.52 and sections 4
1337.21 to 1337.64, 3793.31 to 3793.39, 5808.18, 5
5808.19, 5809.031, 5810.14, and 5815.49; and to 6
repeal sections 1337.09, 1337.091, 1337.093, 7
1337.18, 1337.19, 1337.20, and 2107.52 of the 8
Revised Code to adopt the Uniform Power of 9
Attorney Act; to modify a trustee's duties with 10
respect to life insurance policies, specify a 11
trustee's power to distribute trust principal in 12
further trust, provide for the titling of assets 13
in trust form, and make other changes in the Trust 14
Code; to modify the anti-lapse provisions 15
regarding wills and adopt anti-lapse provisions 16
applicable to trusts; to provide a mechanism for a 17
probate court to order a person who suffers from 18
alcohol and other drug abuse to undergo treatment; 19
to provide a rule of construction interpreting 20
federal estate tax and generation-skipping 21
transfer tax formulas in wills and trusts due to 22
the repeal of those taxes; and to declare an 23
emergency.24


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

       Section 1. That sections 1337.092, 1337.12, 2101.24, 2109.21, 25
2111.02, 2111.12, 2111.121, 5301.071, 5747.02, 5801.10, 5804.12, 26
5808.14, 5808.17, and 5810.13 be amended and new section 2107.52 27
and sections 1337.21, 1337.22, 1337.23, 1337.24, 1337.25, 1337.26, 28
1337.27, 1337.28, 1337.29, 1337.30, 1337.31, 1337.32, 1337.33, 29
1337.34, 1337.35, 1337.36, 1337.37, 1337.38, 1337.39, 1337.40, 30
1337.41, 1337.42, 1337.43, 1337.44, 1337.45, 1337.46, 1337.47, 31
1337.48, 1337.49, 1337.50, 1337.51, 1337.52, 1337.53, 1337.54, 32
1337.55, 1337.56, 1337.57, 1337.58, 1337.59, 1337.60, 1337.61, 33
1337.62, 1337.63, 1337.64, 3793.31, 3793.32, 3793.33, 3793.34, 34
3793.35, 3793.36, 3793.37, 3793.38, 3793.39, 5808.18, 5808.19, 35
5809.031, 5810.14, and 5815.49 of the Revised Code be enacted to 36
read as follows:37

       Sec. 1337.092.  (A) If an attorney in fact enters into a 38
contract in the representative capacity of the attorney in fact, 39
if the contract is within the authority of the attorney in fact, 40
and if the attorney in fact discloses in the contract that it is 41
being entered into in the representative capacity of the attorney 42
in fact, the attorney in fact is not personally liable on the 43
contract, unless the contract otherwise specifies. If the words or 44
initialism "attorney in fact," "as attorney in fact," "AIF," 45
"power of attorney," "POA," or any other word or words or 46
initialism indicating representative capacity as an attorney in 47
fact are included in a contract following the name or signature of 48
an attorney in fact, the inclusion is sufficient disclosure for 49
purposes of this division that the contract is being entered into 50
in the attorney in fact's representative capacity as attorney in 51
fact.52

       (B) An attorney in fact is not personally liable for a debt 53
of the attorney in fact's principal, unless one or more of the 54
following applies:55

       (1) The attorney in fact agrees to be personally responsible 56
for the debt.57

       (2) The debt was incurred for the support of the principal, 58
and the attorney in fact is liable for that debt because of 59
another legal relationship that gives rise to or results in a duty 60
of support relative to the principal.61

       (3) The negligence of the attorney in fact gave rise to or 62
resulted in the debt.63

       (4) An act of the attorney in fact that was beyond the 64
attorney in fact's authority gave rise to or resulted in the debt.65

       (5) An agreement to assist in the recovery of funds under 66
section 169.13 of the Revised Code was the subject of the power of 67
attorney that gave rise to or resulted in the debt.68

       (C) This section applies but is not limited to, and the terms 69
"power of attorney" and "attorney in fact" include but are not 70
limited to, an agency agreement and an agent under an agency 71
agreement.72

       Sec. 1337.12.  (A)(1) An adult who is of sound mind 73
voluntarily may create a valid durable power of attorney for 74
health care by executing a durable power of attorney, in 75
accordance with division (B) of section 1337.091337.24 of the 76
Revised Code, that authorizes an attorney in fact as described in 77
division (A)(2) of this section to make health care decisions for 78
the principal at any time that the attending physician of the 79
principal determines that the principal has lost the capacity to 80
make informed health care decisions for the principal. Except as 81
otherwise provided in divisions (B) to (F) of section 1337.13 of 82
the Revised Code, the authorization may include the right to give 83
informed consent, to refuse to give informed consent, or to 84
withdraw informed consent to any health care that is being or 85
could be provided to the principal. Additionally, to be valid, a 86
durable power of attorney for health care shall satisfy both of 87
the following:88

       (a) It shall be signed at the end of the instrument by the 89
principal and shall state the date of its execution.90

       (b) It shall be witnessed in accordance with division (B) of 91
this section or be acknowledged by the principal in accordance 92
with division (C) of this section.93

       (2) Except as otherwise provided in this division, a durable 94
power of attorney for health care may designate any competent 95
adult as the attorney in fact. The attending physician of the 96
principal and an administrator of any nursing home in which the 97
principal is receiving care shall not be designated as an attorney 98
in fact in, or act as an attorney in fact pursuant to, a durable 99
power of attorney for health care. An employee or agent of the 100
attending physician of the principal and an employee or agent of 101
any health care facility in which the principal is being treated 102
shall not be designated as an attorney in fact in, or act as an 103
attorney in fact pursuant to, a durable power of attorney for 104
health care, except that these limitations do not preclude a 105
principal from designating either type of employee or agent as the 106
principal's attorney in fact if the individual is a competent 107
adult and related to the principal by blood, marriage, or 108
adoption, or if the individual is a competent adult and the 109
principal and the individual are members of the same religious 110
order.111

       (3) A durable power of attorney for health care shall not 112
expire, unless the principal specifies an expiration date in the 113
instrument. However, when a durable power of attorney contains an 114
expiration date, if the principal lacks the capacity to make 115
informed health care decisions for the principal on the expiration 116
date, the instrument shall continue in effect until the principal 117
regains the capacity to make informed health care decisions for 118
the principal.119

       (B) If witnessed for purposes of division (A)(1)(b) of this 120
section, a durable power of attorney for health care shall be 121
witnessed by at least two individuals who are adults and who are 122
not ineligible to be witnesses under this division. Any person who 123
is related to the principal by blood, marriage, or adoption, any 124
person who is designated as the attorney in fact in the 125
instrument, the attending physician of the principal, and the 126
administrator of any nursing home in which the principal is 127
receiving care are ineligible to be witnesses.128

       The witnessing of a durable power of attorney for health care 129
shall involve the principal signing, or acknowledging the 130
principal's signature, at the end of the instrument in the 131
presence of each witness. Then, each witness shall subscribe the 132
witness's signature after the signature of the principal and, by 133
doing so, attest to the witness's belief that the principal 134
appears to be of sound mind and not under or subject to duress, 135
fraud, or undue influence. The signatures of the principal and the 136
witnesses under this division are not required to appear on the 137
same page of the instrument.138

       (C) If acknowledged for purposes of division (A)(1)(b) of 139
this section, a durable power of attorney for health care shall be 140
acknowledged before a notary public, who shall make the 141
certification described in section 147.53 of the Revised Code and 142
also shall attest that the principal appears to be of sound mind 143
and not under or subject to duress, fraud, or undue influence.144

       (D)(1) If a principal has both a valid durable power of 145
attorney for health care and a valid declaration, division (B) of 146
section 2133.03 of the Revised Code applies. If a principal has 147
both a valid durable power of attorney for health care and a DNR 148
identification that is based upon a valid declaration and if the 149
declaration supersedes the durable power of attorney for health 150
care under division (B) of section 2133.03 of the Revised Code, 151
the DNR identification supersedes the durable power of attorney 152
for health care to the extent of any conflict between the two. A 153
valid durable power of attorney for health care supersedes any DNR 154
identification that is based upon a do-not-resuscitate order that 155
a physician issued for the principal which is inconsistent with 156
the durable power of attorney for health care or a valid decision 157
by the attorney in fact under a durable power of attorney.158

       (2) As used in division (D) of this section:159

       (a) "Declaration" has the same meaning as in section 2133.01 160
of the Revised Code.161

       (b) "Do-not-resuscitate order" and "DNR identification" have 162
the same meanings as in section 2133.21 of the Revised Code.163

       Sec. 1337.21.  Sections 1337.21 to 1337.64 of the Revised 164
Code may be cited as the uniform power of attorney act.165

       Sec. 1337.22.  As used in sections 1337.21 to 1337.64 of the 166
Revised Code:167

       (A) "Agent" means a person granted authority to act for a 168
principal under a power of attorney, whether denominated an agent, 169
attorney in fact, or otherwise. "Agent" includes an original 170
agent, coagent, successor agent, and a person to which an agent's 171
authority is delegated.172

       (B) "Durable," with respect to a power of attorney, means not 173
terminated by the principal's incapacity.174

       (C) "Electronic" means relating to technology having 175
electrical, digital, magnetic, wireless, optical, electromagnetic, 176
or similar capabilities.177

       (D) "Good faith" means honesty in fact.178

       (E) "Incapacity" means inability of an individual to manage 179
property or business affairs for either of the following reasons: 180

       (1) The individual has an impairment in the ability to 181
receive and evaluate information or make or communicate decisions 182
even with the use of technological assistance.183

       (2) The individual is any of the following: 184

       (a) Missing; 185

       (b) Detained, including incarcerated in a penal system;186

       (c) Outside the United States and unable to return. 187

       (F) "Person" means an individual, corporation, business 188
trust, estate, trust, partnership, limited liability company, 189
association, joint venture, public corporation, government or 190
governmental subdivision, agency, or instrumentality, or any other 191
legal or commercial entity.192

       (G) "Power of attorney" means a writing or other record that 193
grants authority to an agent to act in the place of the principal, 194
whether or not the term power of attorney is used.195

       (H) "Presently exercisable general power of appointment," 196
with respect to property or a property interest subject to a power 197
of appointment, means power exercisable at the time in question to 198
vest absolute ownership in the principal individually, the 199
principal's estate, the principal's creditors, or the creditors of 200
the principal's estate. The term includes a power of appointment 201
not exercisable until the occurrence of a specified event, the 202
satisfaction of an ascertainable standard, or the passage of a 203
specified period only after the occurrence of the specified event, 204
the satisfaction of the ascertainable standard, or the passage of 205
the specified period. The term does not include a power 206
exercisable in a fiduciary capacity or only by will. 207

       (I) "Principal" means an individual who grants authority to 208
an agent in a power of attorney. 209

       (J) "Property" means anything that may be the subject of 210
ownership, whether real or personal, or legal or equitable, or any 211
interest or right therein.212

       (K) "Record" means information that is inscribed on a 213
tangible medium or that is stored in an electronic or other medium 214
and is retrievable in perceivable form.215

       (L) "Sign" means, with present intent to authenticate or 216
adopt a record, to execute or adopt a tangible symbol or to attach 217
to or logically associate with the record an electronic sound, 218
symbol, or process.219

       (M) "State" means a state of the United States, the District 220
of Columbia, Puerto Rico, the United States Virgin Islands, or any 221
territory or insular possession subject to the jurisdiction of the 222
United States.223

       (N) "Stocks and bonds" means stocks, bonds, mutual funds, and 224
all other types of securities and financial instruments, whether 225
held directly, indirectly, or in any other manner, but does not 226
include commodity futures contracts or call or put options on 227
stocks or stock indexes.228

       Sec. 1337.23.  Sections 1337.21 to 1337.64 of the Revised 229
Code apply to all powers of attorney except the following:230

       (A) A power to the extent it is coupled with an interest in 231
the subject of the power, including a power given to or for the 232
benefit of a creditor in connection with a credit transaction; 233

       (B) A power to make health-care decisions;234

       (C) A proxy or other delegation to exercise voting rights or 235
management rights with respect to an entity;236

       (D) A power created on a form prescribed by a government or 237
governmental subdivision, agency, or instrumentality for a 238
governmental purpose.239

       Sec. 1337.24.  A power of attorney created under sections 240
1337.21 to 1337.64 of the Revised Code is durable unless it 241
expressly provides that it is terminated by the incapacity of the 242
principal.243

       Sec. 1337.25.  A power of attorney must be signed by the 244
principal or in the principal's conscious presence by another 245
individual directed by the principal to sign the principal's name 246
on the power of attorney. A signature on a power of attorney is 247
presumed to be genuine if the principal acknowledges the signature 248
before a notary public or other individual authorized by law to 249
take acknowledgments. 250

       Sec. 1337.26.  (A) A power of attorney executed in this state 251
on or after the effective date of this section is valid if its 252
execution complies with section 1337.25 of the Revised Code.253

       (B) A power of attorney executed in this state before the 254
effective date of this section is valid if its execution complied 255
with the law of this state as it existed at the time of execution.256

       (C) A power of attorney executed other than in this state is 257
valid in this state if, when the power of attorney was executed, 258
the execution complied with the law of the jurisdiction that 259
determines the meaning and effect of the power of attorney 260
pursuant to section 1337.27 of the Revised Code or with the 261
requirements for a military power of attorney pursuant to 10 262
U.S.C. 1044b.263

       (D) Except as otherwise provided by statute other than 264
sections 1337.21 to 1337.64 of the Revised Code, a photocopy or 265
electronically transmitted copy of an original power of attorney 266
has the same effect as the original.267

       Sec. 1337.27. The meaning and effect of a power of attorney 268
is determined by the law of the jurisdiction indicated in the 269
power of attorney and, in the absence of an indication of 270
jurisdiction, by the law of the jurisdiction in which the power of 271
attorney was executed.272

       Sec. 1337.28.  (A) In a power of attorney, a principal may 273
nominate a guardian of the principal's person, estate, or both and 274
may nominate a guardian of the person, the estate, or both of one 275
or more of the principal's minor children, whether born at the 276
time of the execution of the power of attorney or afterward. The 277
nomination is for consideration by a court if proceedings for the 278
appointment of a guardian for the principal's person, estate, or 279
both or if proceedings for the appointment of a guardian of the 280
person, the estate, or both of one or more of the principal's 281
minor children are commenced at a later time. The principal may 282
authorize the person nominated as guardian or the agent to 283
nominate a successor guardian for consideration by a court. Except 284
for good cause shown or disqualification, the court shall make its 285
appointment in accordance with the principal's most recent 286
nomination. Nomination of a person as a guardian or successor 287
guardian of the person, the estate, or both of one or more of the 288
principal's minor children under this division, and any subsequent 289
appointment of the guardian or successor guardian as guardian 290
under section 2111.02 of the Revised Code, does not vacate the 291
jurisdiction of any other court that previously may have exercised 292
jurisdiction over the person of the minor.293

       (B) The principal may direct that bond be waived for a person 294
nominated as guardian or as a successor guardian.295

       (C) If, after a principal executes a power of attorney, a 296
court appoints a guardian of the principal's estate or other 297
fiduciary charged with the management of some or all of the 298
principal's property, the agent is accountable to the fiduciary as 299
well as to the principal. The power of attorney is not terminated 300
and the agent's authority continues unless limited, suspended, or 301
terminated by the court after notice to the agent and upon a 302
finding that limitation, suspension, or termination would be in 303
the best interest of the principal.304

       (D) A power of attorney that contains the nomination of a 305
person to be the guardian of the person, the estate, or both of 306
one or more of the principal's minor children under this division 307
may be filed with the probate court for safekeeping, and the 308
probate court shall designate the nomination as the nomination of 309
a standby guardian. 310

       Sec. 1337.29.  (A) A power of attorney is effective when 311
executed unless the principal provides in the power of attorney 312
that it becomes effective at a future date or upon the occurrence 313
of a future event or contingency. 314

       (B) If a power of attorney becomes effective upon the 315
occurrence of a future event or contingency, the principal, in the 316
power of attorney, may authorize one or more persons to determine 317
in a writing or other record that the event or contingency has 318
occurred. 319

       (C) If a power of attorney becomes effective upon the 320
principal's incapacity and the principal has not authorized a 321
person to determine whether the principal is incapacitated, or the 322
person authorized is unable or unwilling to make the 323
determination, the power of attorney becomes effective upon one of 324
the following determinations made in a writing or other record:325

       (1) A determination by a physician who has examined the 326
principal or a licensed psychologist who has evaluated the 327
principal that the principal is incapacitated within the meaning 328
of division (E)(1) of section 1337.22 of the Revised Code; 329

       (2) A determination by an attorney at law, a judge, or an 330
appropriate governmental official that the principal is 331
incapacitated within the meaning of division (E)(2) of section 332
1337.22 of the Revised Code.333

       (D) A person authorized by the principal in the power of 334
attorney to determine that the principal is incapacitated may act 335
as the principal's personal representative pursuant to 42 U.S.C. 336
1320d to 1320d-8, and applicable regulations, to obtain access to 337
the principal's health-care information and communicate with the 338
principal's health-care provider.339

       Sec. 1337.30.  (A) A power of attorney terminates when any of 340
the following occurs:341

       (1) The principal dies;342

       (2) The principal becomes incapacitated, if the power of 343
attorney is not durable;344

       (3) The principal revokes the power of attorney;345

       (4) The power of attorney provides that it terminates;346

       (5) The purpose of the power of attorney is accomplished; 347

       (6) The principal revokes the agent's authority or the agent 348
dies, becomes incapacitated, or resigns, and the power of attorney 349
does not provide for another agent to act under the power of 350
attorney.351

       (B) An agent's authority terminates when any of the following 352
occurs: 353

       (1) The principal revokes the authority; 354

       (2) The agent dies, becomes incapacitated, or resigns;355

       (3) An action is filed for the divorce, dissolution, or 356
annulment of the agent's marriage to the principal or their legal 357
separation, unless the power of attorney otherwise provides; 358

       (4) The power of attorney terminates. 359

       (C) Unless the power of attorney otherwise provides, an 360
agent's authority is exercisable until the authority terminates 361
under division (B) of this section, notwithstanding a lapse of 362
time since the execution of the power of attorney.363

       (D) Termination of an agent's authority or of a power of 364
attorney is not effective as to the agent or another person that, 365
without actual knowledge of the termination, acts in good faith 366
under the power of attorney. An act so performed, unless otherwise 367
invalid or unenforceable, binds the principal and the principal's 368
successors in interest.369

       (E) Incapacity of the principal of a power of attorney that 370
is not durable does not revoke or terminate the power of attorney 371
as to an agent or other person that, without actual knowledge of 372
the incapacity, acts in good faith under the power of attorney. An 373
act so performed, unless otherwise invalid or unenforceable, binds 374
the principal and the principal's successors in interest.375

       (F) The execution of a power of attorney does not revoke a 376
power of attorney previously executed by the principal unless the 377
subsequent power of attorney provides that the previous power of 378
attorney is revoked or that all other powers of attorney are 379
revoked.380

       Sec. 1337.31.  (A) A principal may designate two or more 381
persons to act as coagents. Unless the power of attorney otherwise 382
provides, each coagent may exercise its authority independently.383

       (B) A principal may designate one or more successor agents to 384
act if an agent resigns, dies, becomes incapacitated, is not 385
qualified to serve, or declines to serve. A principal may grant 386
authority to designate one or more successor agents to an agent or 387
other person designated by name, office, or function. Unless the 388
power of attorney otherwise provides, a successor agent has the 389
same authority as that granted to the original agent and may not 390
act until all predecessor agents have resigned, died, become 391
incapacitated, are no longer qualified to serve, or have declined 392
to serve.393

       (C) Except as otherwise provided in the power of attorney and 394
division (D) of this section, an agent that does not participate 395
in or conceal a breach of fiduciary duty committed by another 396
agent, including a predecessor agent, is not liable for the 397
actions of the other agent. 398

       (D) An agent that has actual knowledge of a breach or 399
imminent breach of fiduciary duty by another agent shall notify 400
the principal and, if the principal is incapacitated, take any 401
action reasonably appropriate in the circumstances to safeguard 402
the principal's best interest. An agent that fails to notify the 403
principal or take action as required by this division is liable 404
for the reasonably foreseeable damages that could have been 405
avoided if the agent had notified the principal or taken action as 406
required by this division.407

       Sec. 1337.32.  Unless the power of attorney otherwise 408
provides, an agent is entitled to reimbursement of expenses 409
reasonably incurred on behalf of the principal and to compensation 410
that is reasonable under the circumstances.411

       Sec. 1337.33.  Except as otherwise provided in the power of 412
attorney, a person accepts appointment as an agent under a power 413
of attorney by exercising authority or performing duties as an 414
agent or by any other assertion or conduct indicating acceptance.415

       Sec. 1337.34.  (A) Notwithstanding provisions in the power of 416
attorney, an agent that has accepted appointment shall do all of 417
the following:418

       (1) Act in accordance with the principal's reasonable 419
expectations to the extent actually known by the agent and, 420
otherwise, in the principal's best interest;421

       (2) Act in good faith;422

       (3) Act only within the scope of authority granted in the 423
power of attorney;424

       (4) Attempt to preserve the principal's estate plan to the 425
extent actually known by the agent if preserving the plan is 426
consistent with the principal's best interest based on all 427
relevant factors, including all of the following:428

       (a) The value and nature of the principal's property; 429

       (b) The principal's foreseeable obligations and need for 430
maintenance; 431

       (c) Minimization of taxes, including income, estate, 432
inheritance, generation-skipping transfer, and gift taxes; 433

       (d) Eligibility for a benefit, a program, or assistance under 434
a statute or regulation. 435

       (B) Except as otherwise provided in the power of attorney, an 436
agent that has accepted appointment shall do all of the following:437

       (1) Act loyally for the principal's benefit;438

       (2) Act so as not to create a conflict of interest that 439
impairs the agent's ability to act impartially in the principal's 440
best interest; 441

       (3) Act with the care, competence, and diligence ordinarily 442
exercised by agents in similar circumstances;443

       (4) Keep a record of all receipts, disbursements, and 444
transactions made on behalf of the principal;445

       (5) Cooperate with a person that has authority to make 446
health-care decisions for the principal to carry out the 447
principal's reasonable expectations to the extent actually known 448
by the agent and, otherwise, act in the principal's best interest.449

       (C) An agent that acts in good faith is not liable to any 450
beneficiary of the principal's estate plan for failure to preserve 451
the plan.452

       (D) An agent that acts with care, competence, and diligence 453
for the best interest of the principal is not liable solely 454
because the agent also benefits from the act or has an individual 455
or conflicting interest in relation to the property or affairs of 456
the principal.457

       (E) If an agent is selected by the principal because of 458
special skills or expertise possessed by the agent or in reliance 459
on the agent's representation that the agent has special skills or 460
expertise, the special skills or expertise must be considered in 461
determining whether the agent has acted with care, competence, and 462
diligence under the circumstances.463

       (F) Absent a breach of duty to the principal, an agent is not 464
liable if the value of the principal's property declines.465

       (G) An agent that exercises authority to delegate to another 466
person the authority granted by the principal or that engages 467
another person on behalf of the principal is not liable for an 468
act, error of judgment, or default of that person if the agent 469
exercises care, competence, and diligence in selecting and 470
monitoring the person.471

       (H) Except as otherwise provided in the power of attorney, an 472
agent is not required to disclose receipts, disbursements, or 473
transactions conducted on behalf of the principal unless ordered 474
by a court or requested by the principal, a guardian, a 475
conservator, another fiduciary acting for the principal, a 476
governmental agency having authority to protect the welfare of the 477
principal, or, upon the death of the principal, by the personal 478
representative or successor in interest of the principal's estate. 479
If so requested, within thirty days the agent shall comply with 480
the request or provide a writing or other record substantiating 481
why additional time is needed and shall comply with the request 482
within an additional thirty days.483

       Sec. 1337.35.  A provision in a power of attorney relieving 484
an agent of liability for breach of duty is binding on the 485
principal and the principal's successors in interest except to the 486
extent that either of the following applies:487

       (A) The provision relieves the agent of liability for breach 488
of duty committed dishonestly, with an improper motive, or with 489
reckless indifference to the purposes of the power of attorney or 490
the best interest of the principal. 491

       (B) The provision was inserted as a result of an abuse of a 492
confidential or fiduciary relationship with the principal.493

       Sec. 1337.36.  (A) Any of the following persons may petition 494
a court to construe a power of attorney or review the agent's 495
conduct and grant appropriate relief:496

       (1) The principal or the agent;497

       (2) A guardian, conservator, or other fiduciary acting for 498
the principal, including an executor or administrator of the 499
estate of a deceased principal;500

       (3) A person authorized to make health-care decisions for the 501
principal;502

       (4) The principal's spouse, parent, or descendant;503

       (5) An individual who would qualify as a presumptive heir of 504
the principal;505

       (6) A person named as a beneficiary to receive any property, 506
benefit, or contractual right on the principal's death or as a 507
beneficiary of a trust created by or for the principal that has a 508
financial interest in the principal's estate;509

       (7) A governmental agency having regulatory authority to 510
protect the welfare of the principal;511

       (8) The principal's caregiver or another person that 512
demonstrates sufficient interest in the principal's welfare;513

       (9) A person asked to accept the power of attorney.514

       (B) Upon motion by the principal, the court shall dismiss a 515
petition filed under this section, unless the court finds that the 516
principal lacks capacity to revoke the agent's authority or the 517
power of attorney.518

       Sec. 1337.37.  An agent that violates sections 1337.21 to 519
1337.64 of the Revised Code is liable to the principal or the 520
principal's successors in interest for the amount required to 521
restore the value of the principal's property to what it would 522
have been had the violation not occurred and the amount required 523
to reimburse the principal or the principal's successors in 524
interest for the attorney's fees and costs paid on the agent's 525
behalf.526

       Sec. 1337.38.  Unless the power of attorney provides a 527
different method for an agent's resignation, an agent may resign 528
by giving notice to the principal and, if the principal is 529
incapacitated, to whichever of the following applies:530

       (A) The guardian, if one has been appointed for the 531
principal, and any coagent or successor agent; 532

       (B) If there is no person described in division (A) of this 533
section, to any of the following: 534

       (1) The principal's caregiver;535

       (2) Another person reasonably believed by the agent to have 536
sufficient interest in the principal's welfare;537

        (3) A governmental agency having authority to protect the 538
welfare of the principal.539

       Sec. 1337.39. Unless displaced by a provision of sections 540
1337.21 to 1337.64 of the Revised Code, the principles of law and 541
equity supplement those sections.542

       Sec. 1337.40.  In the event of a conflict between any 543
provision of sections 1337.21 to 1337.64 of the Revised Code and 544
any other provision of law applicable to financial institutions or 545
other entities, the other provision of law controls.546

       Sec. 1337.41.  The remedies provided under sections 1337.21 547
to 1337.64 of the Revised Code are not exclusive and do not 548
abrogate any right or remedy under any other provision of law of 549
this state.550

       Sec. 1337.42.  (A) An agent under a power of attorney may do 551
any of the following on behalf of the principal or with the 552
principal's property only if the power of attorney expressly 553
grants the agent the authority and if exercise of the authority is 554
not otherwise prohibited by another agreement or instrument to 555
which the authority or property is subject, and, with respect to a 556
revocable trust of which the principal was the settlor, if the 557
trust agreement expressly authorizes the agent to exercise the 558
principal's powers with respect to the revocation, amendment, or 559
distribution:560

       (1) Create, amend, revoke, or terminate an inter vivos trust 561
to the extent permitted by section 5801.05 of the Revised Code or 562
any other provision of Title LVIII of the Revised Code;563

       (2) Make a gift;564

       (3) Create or change rights of survivorship;565

       (4) Create or change a beneficiary designation; 566

       (5) Delegate authority granted under the power of attorney;567

       (6) Waive the principal's right to be a beneficiary of a 568
joint and survivor annuity, including a survivor benefit under a 569
retirement plan;570

       (7) Exercise fiduciary powers that the principal has 571
authority to delegate.572

       (B) Notwithstanding a grant of authority to do an act 573
described in division (A) of this section, unless the power of 574
attorney otherwise provides, an agent that is not an ancestor, 575
spouse, or descendant of the principal may not exercise authority 576
under a power of attorney to create in the agent, or in an 577
individual to whom the agent owes a legal obligation of support, 578
an interest in the principal's property, whether by gift, right of 579
survivorship, beneficiary designation, disclaimer, or otherwise.580

       (C) Subject to division (A), (B), (D), and (E) of this 581
section, if a power of attorney grants to an agent authority to do 582
all acts that a principal could do, the agent has the general 583
authority described in sections 1337.45 to 1337.57 of the Revised 584
Code.585

       (D) Unless the power of attorney otherwise provides, a grant 586
of authority to make a gift is subject to section 1337.58 of the 587
Revised Code.588

       (E) Subject to divisions (A), (B), and (D) of this section, 589
if the subjects over which authority is granted in a power of 590
attorney are similar or overlap, the broadest authority controls.591

       (F) Authority granted in a power of attorney is exercisable 592
with respect to property that the principal has when the power of 593
attorney is executed or acquires later, whether or not the 594
property is located in this state and whether or not the authority 595
is exercised or the power of attorney is executed in this state.596

       (G) An act performed by an agent pursuant to a power of 597
attorney has the same effect and inures to the benefit of and 598
binds the principal and the principal's successors in interest as 599
if the principal had performed the act.600

       Sec. 1337.43.  (A) An agent has authority described in 601
sections 1337.42 to 1337.58 of the Revised Code if the power of 602
attorney refers to general authority with respect to the 603
descriptive term for the subjects stated in sections 1337.45 to 604
1337.58 of the Revised Code or cites the section of the Revised 605
Code in which the authority is described.606

       (B) A reference in a power of attorney to general authority 607
with respect to the descriptive term for a subject in sections 608
1337.45 to 1337.58 of the Revised Code or a citation to any of 609
those sections incorporates the entire section as if it were set 610
out in full in the power of attorney.611

       (C) A principal may modify authority incorporated by 612
reference.613

       Sec. 1337.44.  Except as otherwise provided in the power of 614
attorney, by executing a power of attorney that incorporates by 615
reference a subject described in sections 1337.45 to 1337.58 of 616
the Revised Code or that grants to an agent authority to do all 617
acts that a principal could do pursuant to division (C) of section 618
1337.42 of the Revised Code, a principal authorizes the agent, 619
with respect to that subject, to do all of the following:620

       (A) Demand, receive, and obtain by litigation or otherwise, 621
money or another thing of value to which the principal is, may 622
become, or claims to be entitled, and conserve, invest, disburse, 623
or use anything so received or obtained for the purposes intended;624

       (B) Contract in any manner with any person, on terms 625
agreeable to the agent, to accomplish a purpose of a transaction 626
and perform, rescind, cancel, terminate, reform, restate, release, 627
or modify the contract or another contract made by or on behalf of 628
the principal;629

       (C) Execute, acknowledge, seal, deliver, file, or record any 630
instrument or communication the agent considers desirable to 631
accomplish a purpose of a transaction, including creating at any 632
time a schedule listing some or all of the principal's property 633
and attaching it to the power of attorney;634

       (D) Initiate, participate in, submit to alternative dispute 635
resolution, settle, oppose, or propose or accept a compromise with 636
respect to a claim existing in favor of or against the principal 637
or intervene in litigation relating to the claim;638

       (E) Seek on the principal's behalf the assistance of a court 639
or other governmental agency to carry out an act authorized in the 640
power of attorney; 641

       (F) Engage, compensate, and discharge an attorney, 642
accountant, discretionary investment manager, expert witness, or 643
other advisor;644

       (G) Prepare, execute, and file a record, report, or other 645
document to safeguard or promote the principal's interest under a 646
statute or regulation;647

       (H) Communicate with any representative or employee of a 648
government or governmental subdivision, agency, or 649
instrumentality, on behalf of the principal;650

       (I) Access communications intended for, and communicate on 651
behalf of the principal, whether by mail, electronic transmission, 652
telephone, or other means; 653

       (J) Do any lawful act with respect to the subject and all 654
property related to the subject.655

       Sec. 1337.45.  Unless the power of attorney otherwise 656
provides, language in a power of attorney granting general 657
authority with respect to real property authorizes the agent to do 658
all of the following:659

       (A) Demand, buy, lease, receive, accept as a gift or as 660
security for an extension of credit, or otherwise acquire or 661
reject an interest in real property or a right incident to real 662
property;663

       (B) Sell; exchange; convey with or without covenants, 664
representations, or warranties; quitclaim; release; surrender; 665
retain title for security; encumber; partition; consent to 666
partitioning; subject to an easement or covenant; subdivide; apply 667
for zoning or other governmental permits; plat or consent to 668
platting; develop; grant an option concerning; lease; sublease; 669
contribute to an entity in exchange for an interest in that 670
entity; or otherwise grant or dispose of an interest in real 671
property or a right incident to real property;672

       (C) Pledge or mortgage an interest in real property or right 673
incident to real property as security to borrow money or pay, 674
renew, or extend the time of payment of a debt of the principal or 675
a debt guaranteed by the principal;676

       (D) Release, assign, satisfy, or enforce by litigation or 677
otherwise a mortgage, deed of trust, conditional sale contract, 678
encumbrance, lien, or other claim to real property that exists or 679
is asserted;680

       (E) Manage or conserve an interest in real property or a 681
right incident to real property owned or claimed to be owned by 682
the principal, including all of the following:683

       (1) Insure against liability or casualty or other loss;684

       (2) Obtain or regain possession of or protecting the interest 685
or right by litigation or otherwise;686

       (3) Pay, assess, compromise, or contest taxes or assessments 687
or apply for and receive refunds in connection with taxes; 688

       (4) Purchase supplies, hire assistance or labor, and make 689
repairs or alterations to the real property.690

       (F) Use, develop, alter, replace, remove, erect, or install 691
structures or other improvements upon real property in or incident 692
to which the principal has, or claims to have, an interest or 693
right;694

       (G) Participate in a reorganization with respect to real 695
property or an entity that owns an interest in or right incident 696
to real property and receive, and hold, and act with respect to 697
stocks and bonds or other property received in a plan of 698
reorganization, including all of the following: 699

       (1) Sell or otherwise dispose of them;700

       (2) Exercise or sell an option, right of conversion, or 701
similar right with respect to them; 702

       (3) Exercise any voting rights in person or by proxy.703

       (H) Change the form of title of an interest in or right 704
incident to real property; 705

       (I) Dedicate to public use, with or without consideration, 706
easements or other real property in which the principal has, or 707
claims to have, an interest.708

       Sec. 1337.46.  Unless the power of attorney otherwise 709
provides, language in a power of attorney granting general 710
authority with respect to tangible personal property authorizes 711
the agent to do all of the following:712

       (A) Demand, buy, receive, accept as a gift or as security for 713
an extension of credit, or otherwise acquire or reject ownership 714
or possession of tangible personal property or an interest in 715
tangible personal property;716

       (B) Sell; exchange; convey with or without covenants, 717
representations, or warranties; quitclaim; release; surrender; 718
create a security interest in; grant options concerning; lease; 719
sublease; or otherwise dispose of tangible personal property or an 720
interest in tangible personal property;721

       (C) Grant a security interest in tangible personal property 722
or an interest in tangible personal property as security to borrow 723
money or pay, renew, or extend the time of payment of a debt of 724
the principal or a debt guaranteed by the principal;725

       (D) Release, assign, satisfy, or enforce by litigation or 726
otherwise a security interest, lien, or other claim on behalf of 727
the principal with respect to tangible personal property or an 728
interest in tangible personal property; 729

       (E) Manage or conserve tangible personal property or an 730
interest in tangible personal property on behalf of the principal, 731
including all of the following:732

       (1) Insure against liability or casualty or other loss;733

       (2) Obtain or regain possession of or protect the property or 734
interest, by litigation or otherwise;735

       (3) Pay, assess, compromise, or contest taxes or assessments 736
or apply for and receive refunds in connection with taxes or 737
assessments;738

       (4) Move the property from place to place;739

       (5) Store the property for hire or on a gratuitous bailment; 740

       (6) Use and make repairs, alterations, or improvements to the 741
property.742

       (F) Change the form of title of an interest in tangible 743
personal property.744

       Sec. 1337.47.  Unless the power of attorney otherwise 745
provides, language in a power of attorney granting general 746
authority with respect to stocks and bonds authorizes the agent to 747
do all of the following: 748

       (A) Buy, sell, and exchange stocks and bonds;749

       (B) Establish, continue, modify, or terminate an account with 750
respect to stocks and bonds;751

       (C) Pledge stocks and bonds as security to borrow, pay, 752
renew, or extend the time of payment of a debt of the principal;753

       (D) Receive certificates and other evidences of ownership 754
with respect to stocks and bonds; 755

       (E) Exercise voting rights with respect to stocks and bonds 756
in person or by proxy, enter into voting trusts, and consent to 757
limitations on the right to vote.758

       Sec. 1337.48.  Unless the power of attorney otherwise 759
provides, language in a power of attorney granting general 760
authority with respect to commodities and options authorizes the 761
agent to do both of the following: 762

       (A) Buy, sell, exchange, assign, settle, and exercise 763
commodity futures contracts and call or put options on stocks or 764
stock indexes traded on a regulated option exchange; 765

       (B) Establish, continue, modify, and terminate option 766
accounts.767

       Sec. 1337.49.  Unless the power of attorney otherwise 768
provides, language in a power of attorney granting general 769
authority with respect to banks and other financial institutions 770
authorizes the agent to do all of the following:771

       (A) Continue, modify, and terminate an account or other 772
banking arrangement made by or on behalf of the principal;773

       (B) Establish, modify, and terminate an account or other 774
banking arrangement with a bank, trust company, savings and loan 775
association, credit union, thrift company, brokerage firm, or 776
other financial institution selected by the agent;777

       (C) Contract for services available from a financial 778
institution, including renting a safe deposit box or space in a 779
vault;780

       (D) Withdraw, by check, order, electronic funds transfer, or 781
otherwise, money or property of the principal deposited with or 782
left in the custody of a financial institution;783

       (E) Receive statements of account, vouchers, notices, and 784
similar documents from a financial institution and act with 785
respect to them;786

       (F) Enter a safe deposit box or vault and withdraw or add to 787
the contents;788

       (G) Borrow money and pledge as security personal property of 789
the principal necessary to borrow money or pay, renew, or extend 790
the time of payment of a debt of the principal or a debt 791
guaranteed by the principal;792

       (H) Make, assign, draw, endorse, discount, guarantee, and 793
negotiate promissory notes, checks, drafts, and other negotiable 794
or nonnegotiable paper of the principal or payable to the 795
principal or the principal's order, transfer money, receive the 796
cash or other proceeds of those transactions, and accept a draft 797
drawn by a person upon the principal and pay it when due;798

       (I) Receive for the principal and act upon a sight draft, 799
warehouse receipt, or other document of title whether tangible or 800
electronic, or other negotiable or nonnegotiable instrument;801

       (J) Apply for, receive, and use letters of credit, credit and 802
debit cards, electronic transaction authorizations, and traveler's 803
checks from a financial institution and give an indemnity or other 804
agreement in connection with letters of credit; 805

       (K) Consent to an extension of the time of payment with 806
respect to commercial paper or a financial transaction with a 807
financial institution.808

       Sec. 1337.50.  Subject to the terms of a document or an 809
agreement governing an entity or an entity ownership interest, and 810
unless the power of attorney otherwise provides, language in a 811
power of attorney granting general authority with respect to 812
operation of an entity or business authorizes the agent to do all 813
of the following:814

       (A) Operate, buy, sell, enlarge, reduce, or terminate an 815
ownership interest;816

       (B) Perform a duty or discharge a liability and exercise in 817
person or by proxy a right, power, privilege, or option that the 818
principal has, may have, or claims to have;819

       (C) Enforce the terms of an ownership agreement;820

       (D) Initiate, participate in, submit to alternative dispute 821
resolution, settle, oppose, or propose or accept a compromise with 822
respect to litigation to which the principal is a party because of 823
an ownership interest;824

       (E) Exercise in person or by proxy, or enforce by litigation 825
or otherwise, a right, power, privilege, or option the principal 826
has or claims to have as the holder of stocks and bonds; 827

       (F) Initiate, participate in, submit to alternative dispute 828
resolution, settle, oppose, or propose or accept a compromise with 829
respect to litigation to which the principal is a party concerning 830
stocks and bonds;831

       (G) With respect to an entity or business owned solely by the 832
principal, do all of the following:833

       (1) Continue, modify, renegotiate, extend, and terminate a 834
contract made by or on behalf of the principal with respect to the 835
entity or business before execution of the power of attorney;836

       (2) Determine all of the following:837

       (a) The location of its operation;838

       (b) The nature and extent of its business;839

       (c) The methods of manufacturing, selling, merchandising, 840
financing, accounting, and advertising employed in its operation;841

       (d) The amount and types of insurance carried;842

       (e) The mode of engaging, compensating, and dealing with its 843
employees and accountants, attorneys, or other advisors.844

       (3) Change the name or form of organization under which the 845
entity or business is operated and enter into an ownership 846
agreement with other persons to take over all or part of the 847
operation of the entity or business; 848

       (4) Demand and receive money due or claimed by the principal 849
or on the principal's behalf in the operation of the entity or 850
business and control and disburse the money in the operation of 851
the entity or business.852

       (H) Put additional capital into an entity or business in 853
which the principal has an interest;854

       (I) Join in a plan of reorganization, consolidation, 855
conversion, domestication, or merger of the entity or business;856

       (J) Sell or liquidate all or part of an entity or business;857

       (K) Establish the value of an entity or business under a 858
buy-out agreement to which the principal is a party;859

       (L) Prepare, sign, file, and deliver reports, compilations of 860
information, returns, or other papers with respect to an entity or 861
business and make related payments;862

       (M) Pay, compromise, or contest taxes, assessments, fines, or 863
penalties and perform any other act to protect the principal from 864
illegal or unnecessary taxation, assessments, fines, or penalties, 865
with respect to an entity or business, including attempts to 866
recover, in any manner permitted by law, money paid before or 867
after the execution of the power of attorney.868

       Sec. 1337.51.  Unless the power of attorney otherwise 869
provides, language in a power of attorney granting general 870
authority with respect to insurance and annuities authorizes the 871
agent to do all of the following:872

       (A) Continue, pay the premium or make a contribution on, 873
modify, exchange, rescind, release, or terminate a contract 874
procured by or on behalf of the principal that insures or provides 875
an annuity to either the principal or another person, whether or 876
not the principal is a beneficiary under the contract;877

       (B) Procure new, different, and additional contracts of 878
insurance and annuities for the principal and the principal's 879
spouse, children, and other dependents and select the amount, type 880
of insurance or annuity, and mode of payment;881

       (C) Pay the premium or make a contribution on, modify, 882
exchange, rescind, release, or terminate a contract of insurance 883
or annuity procured by the agent;884

       (D) Apply for and receive a loan secured by a contract of 885
insurance or annuity;886

       (E) Surrender and receive the cash surrender value on a 887
contract of insurance or annuity;888

       (F) Exercise an election;889

       (G) Exercise investment powers available under a contract of 890
insurance or annuity;891

       (H) Change the manner of paying premiums on a contract of 892
insurance or annuity;893

       (I) Change or convert the type of insurance or annuity with 894
respect to which the principal has or claims to have authority 895
described in this section;896

       (J) Apply for and procure a benefit or assistance under a 897
statute or regulation to guarantee or pay premiums of a contract 898
of insurance on the life of the principal;899

       (K) Collect, sell, assign, hypothecate, borrow against, or 900
pledge the interest of the principal in a contract of insurance or 901
annuity;902

       (L) Select the form and timing of the payment of proceeds 903
from a contract of insurance or annuity; 904

       (M) Pay from proceeds or otherwise, compromise or contest, 905
and apply for refunds in connection with a tax or assessment 906
levied by a taxing authority with respect to a contract of 907
insurance or annuity or its proceeds or liability accruing by 908
reason of the tax or assessment.909

       Sec. 1337.52.  (A) As used in this section, "estate, trust, 910
or other beneficial interest" means a trust, probate estate, 911
guardianship, conservatorship, escrow, or custodianship or a fund 912
from which the principal is, may become, or claims to be entitled 913
to a share or payment. 914

       (B) Unless the power of attorney otherwise provides, language 915
in a power of attorney granting general authority with respect to 916
estates, trusts, and other beneficial interests authorizes the 917
agent to do all of the following:918

       (1) Accept, receive, receipt for, sell, assign, pledge, or 919
exchange a share in or payment from an estate, trust, or other 920
beneficial interest;921

       (2) Demand or obtain money or another thing of value to which 922
the principal is, may become, or claims to be entitled by reason 923
of an estate, trust, or other beneficial interest, by litigation 924
or otherwise;925

       (3) Exercise for the benefit of the principal a presently 926
exercisable general power of appointment held by the principal; 927

       (4) Initiate, participate in, submit to alternative dispute 928
resolution, settle, oppose, or propose or accept a compromise with 929
respect to litigation to ascertain the meaning, validity, or 930
effect of a deed, will, declaration of trust, or other instrument 931
or transaction affecting the interest of the principal;932

       (5) Initiate, participate in, submit to alternative dispute 933
resolution, settle, oppose, or propose or accept a compromise with 934
respect to litigation to remove, substitute, or surcharge a 935
fiduciary;936

       (6) Conserve, invest, disburse, or use anything received for 937
an authorized purpose; 938

       (7) Transfer an interest of the principal in real property, 939
stocks and bonds, accounts with financial institutions or 940
securities intermediaries, insurance, annuities, and other 941
property to the trustee of a revocable trust created by the 942
principal as settlor;943

       (8) Reject, renounce, disclaim, release, or consent to a 944
reduction in or modification of a share in or payment from an 945
estate, trust, or other beneficial interest.946

       Sec. 1337.53.  Unless the power of attorney otherwise 947
provides, language in a power of attorney granting general 948
authority with respect to claims and litigation authorizes the 949
agent to do all of the following:950

       (A) Assert and maintain before a court or administrative 951
agency a claim, claim for relief, cause of action, counterclaim, 952
offset, recoupment, or defense, including an action to recover 953
property or other thing of value, recover damages sustained by the 954
principal, eliminate or modify tax liability, or seek an 955
injunction, specific performance, or other relief;956

       (B) Bring an action to determine adverse claims or intervene 957
or otherwise participate in litigation;958

       (C) Seek an attachment, garnishment, order of arrest, or 959
other preliminary, provisional, or intermediate relief and use an 960
available procedure to effect or satisfy a judgment, order, or 961
decree;962

       (D) Make or accept a tender, offer of judgment, or admission 963
of facts, submit a controversy on an agreed statement of facts, 964
consent to examination, and bind the principal in litigation;965

       (E) Submit to alternative dispute resolution, settle, and 966
propose or accept a compromise;967

       (F) Waive the issuance and service of process upon the 968
principal, accept service of process, appear for the principal, 969
designate persons upon which process directed to the principal may 970
be served, execute and file or deliver stipulations on the 971
principal's behalf, verify pleadings, seek appellate review, 972
procure and give surety and indemnity bonds, contract and pay for 973
the preparation and printing of records and briefs, receive, 974
execute, and file or deliver a consent, waiver, release, 975
confession of judgment, satisfaction of judgment, notice, 976
agreement, or other instrument in connection with the prosecution, 977
settlement, or defense of a claim or litigation;978

       (G) Act for the principal with respect to bankruptcy or 979
insolvency, whether voluntary or involuntary, concerning the 980
principal or some other person, or with respect to a 981
reorganization, receivership, or application for the appointment 982
of a receiver or trustee which affects an interest of the 983
principal in property or other thing of value; 984

       (H) Pay a judgment, award, or order against the principal or 985
a settlement made in connection with a claim or litigation; 986

       (I) Receive money or other thing of value paid in settlement 987
of or as proceeds of a claim or litigation.988

       Sec. 1337.54.  (A) Unless the power of attorney otherwise 989
provides, language in a power of attorney granting general 990
authority with respect to personal and family maintenance 991
authorizes the agent to do all of the following:992

       (1) Perform the acts necessary to maintain the customary 993
standard of living of the principal, the principal's spouse, and 994
the following individuals, whether living when the power of 995
attorney is executed or later born: 996

       (a) Other individuals legally entitled to be supported by the 997
principal;998

       (b) The individuals whom the principal has customarily 999
supported or indicated the intent to support.1000

       (2) Make periodic payments of child support and other family 1001
maintenance required by a court or governmental agency or an 1002
agreement to which the principal is a party;1003

       (3) Provide living quarters for the individuals described in 1004
division (A)(1) of this section by doing either of the following:1005

       (a) Purchasing, leasing, or otherwise contracting;1006

       (b) Paying the operating costs, including interest, 1007
amortization payments, repairs, improvements, and taxes, for 1008
premises owned by the principal or occupied by those individuals.1009

       (4) Provide normal domestic help, usual vacations and travel 1010
expenses, and funds for shelter, clothing, food, appropriate 1011
education, including postsecondary and vocational education, and 1012
other current living costs for the individuals described in 1013
division (A)(1) of this section;1014

       (5) Pay expenses for necessary health care and custodial care 1015
on behalf of the individuals described in division (A)(1) of this 1016
section;1017

       (6) Act as the principal's personal representative pursuant 1018
to 42 U.S.C. 1320d to 1320d-9 and applicable regulations in making 1019
decisions related to the past, present, or future payment for the 1020
provision of health care consented to by the principal or anyone 1021
authorized under the law of this state to consent to health care 1022
on behalf of the principal; 1023

       (7) Continue any provision made by the principal for 1024
automobiles or other means of transportation, including 1025
registering, licensing, insuring, and replacing them, for the 1026
individuals described in division (A)(1) of this section;1027

       (8) Maintain credit and debit accounts for the convenience of 1028
the individuals described in division (A)(1) of this section and 1029
open new accounts;1030

       (9) Continue payments incidental to the membership or 1031
affiliation of the principal in a religious institution, club, 1032
society, order, or other organization or to continue contributions 1033
to those organizations.1034

       (B) Authority with respect to personal and family maintenance 1035
is neither dependent upon, nor limited by, authority that an agent 1036
may or may not have with respect to gifts under sections 1337.21 1037
to 1337.64 of the Revised Code.1038

       Sec. 1337.55.  (A) As used in this section, "benefits from 1039
governmental programs or civil or military service" means any 1040
benefit, program or assistance provided under a statute or 1041
regulation, including social security, medicare, and medicaid. 1042

       (B) Unless the power of attorney otherwise provides, language 1043
in a power of attorney granting general authority with respect to 1044
benefits from governmental programs or civil or military service 1045
authorizes the agent to do all of the following:1046

       (1) Execute vouchers in the name of the principal for 1047
allowances and reimbursements payable by the United States or a 1048
foreign government or by a state or subdivision of a state to the 1049
principal, including allowances and reimbursements for 1050
transportation of the individuals described in division (A)(1) of 1051
section 1337.54 of the Revised Code, and for shipment of their 1052
household effects;1053

       (2) Take possession and order the removal and shipment of 1054
property of the principal from a post, warehouse, depot, dock, or 1055
other place of storage or safekeeping, either governmental or 1056
private, and execute and deliver a release, voucher, receipt, bill 1057
of lading, shipping ticket, certificate, or other instrument for 1058
that purpose;1059

       (3) Enroll in, apply for, select, reject, change, amend, or 1060
discontinue, on the principal's behalf, a benefit or program; 1061

       (4) Prepare, file, and maintain a claim of the principal for 1062
a benefit or assistance, financial or otherwise, to which the 1063
principal may be entitled under a statute or regulation;1064

       (5) Initiate, participate in, submit to alternative dispute 1065
resolution, settle, oppose, or propose or accept a compromise with 1066
respect to litigation concerning any benefit or assistance the 1067
principal may be entitled to receive under a statute or 1068
regulation; 1069

       (6) Receive the financial proceeds of a claim described in 1070
division (B)(4) of this section and conserve, invest, disburse, or 1071
use for a lawful purpose anything so received.1072

       Sec. 1337.56.  (A) As used in this section, "retirement plan" 1073
means a plan or account created by an employer, the principal, or 1074
another individual to provide retirement benefits or deferred 1075
compensation of which the principal is a participant, beneficiary, 1076
or owner, including any of the following plans or accounts:1077

       (1) An individual retirement account under section 408 of the 1078
Internal Revenue Code of 1986, 26 U.S.C. 408;1079

       (2) A Roth individual retirement account under section 408A 1080
of the Internal Revenue Code of 1986, 26 U.S.C. 408A;1081

       (3) A deemed individual retirement account under section 1082
408(q) of the Internal Revenue Code of 1986, 26 U.S.C. 408(q);1083

       (4) An annuity or mutual fund custodial account under section 1084
403(b) of the Internal Revenue Code of 1986, 26 U.S.C. 403(b);1085

       (5) A pension, profit-sharing, stock bonus, or other 1086
retirement plan qualified under section 401(a) of the Internal 1087
Revenue Code of 1986, 26 U.S.C. 401(a);1088

       (6) A plan under section 457(b) of the Internal Revenue Code 1089
of 1986, 26 U.S.C. 457(b); 1090

       (7) A nonqualified deferred compensation plan under section 1091
409A of the Internal Revenue Code of 1986, 26 U.S.C. 409A. 1092

       (B) Unless the power of attorney otherwise provides, language 1093
in a power of attorney granting general authority with respect to 1094
retirement plans authorizes the agent to do all of the following:1095

       (1) Select the form and timing of payments under a retirement 1096
plan and withdraw benefits from a plan;1097

       (2) Make a rollover, including a direct trustee-to-trustee 1098
rollover, of benefits from one retirement plan to another;1099

       (3) Establish a retirement plan in the principal's name;1100

       (4) Make contributions to a retirement plan;1101

       (5) Exercise investment powers available under a retirement 1102
plan; 1103

       (6) Borrow from, sell assets to, or purchase assets from a 1104
retirement plan.1105

       Sec. 1337.57.  Unless the power of attorney otherwise 1106
provides, language in a power of attorney granting general 1107
authority with respect to taxes authorizes the agent to do all of 1108
the following:1109

       (A) Prepare, sign, and file federal, state, local, and 1110
foreign income, gift, payroll, property, Federal Insurance 1111
Contributions Act, and other tax returns, claims for refunds, 1112
requests for extension of time, petitions regarding tax matters, 1113
and any other tax-related documents, including receipts, offers, 1114
waivers, consents, including consents and agreements under section 1115
2032A of the Internal Revenue Code of 1986, 26 U.S.C. 2032A, 1116
closing agreements, and any power of attorney required by the 1117
internal revenue service or other taxing authority with respect to 1118
a tax year upon which the statute of limitations has not run and 1119
the following twenty-five tax years;1120

       (B) Pay taxes due, collect refunds, post bonds, receive 1121
confidential information, and contest deficiencies determined by 1122
the internal revenue service or other taxing authority;1123

       (C) Exercise any election available to the principal under 1124
federal, state, local, or foreign tax law; 1125

       (D) Act for the principal in all tax matters for all periods 1126
before the internal revenue service, or other taxing authority.1127

       Sec. 1337.58.  (A) As used in this section, a gift "for the 1128
benefit of" a person includes a gift to a trust, an account under 1129
the Uniform Transfers to Minors Act, and a tuition savings account 1130
or prepaid tuition plan as defined under section 529 of the 1131
Internal Revenue Code of 1986, 26 U.S.C. 529. 1132

       (B) Unless the power of attorney otherwise provides, language 1133
in a power of attorney granting general authority with respect to 1134
gifts authorizes the agent to do only the following:1135

       (1) Make outright to, or for the benefit of, a person, a gift 1136
of any of the principal's property, including by the exercise of a 1137
presently exercisable general power of appointment held by the 1138
principal, in an amount per donee not to exceed the annual dollar 1139
limits of the federal gift tax exclusion under section 2503(b) of 1140
the Internal Revenue Code of 1986, 26 U.S.C. 2503(b), without 1141
regard to whether the federal gift tax exclusion applies to the 1142
gift, or if the principal's spouse agrees to consent to a split 1143
gift pursuant to section 2513 of the Internal Revenue Code of 1144
1986, 26 U.S.C. 2513, in an amount per donee not to exceed twice 1145
the annual federal gift tax exclusion limit; 1146

       (2) Consent, pursuant to section 2513 of the Internal Revenue 1147
Code of 1986, 26 U.S.C. 2513, to the splitting of a gift made by 1148
the principal's spouse in an amount per donee not to exceed the 1149
aggregate annual gift tax exclusions for both spouses.1150

       (C) An agent may make a gift of the principal's property, 1151
outright or by amending, creating, or funding a trust, only as the 1152
agent determines is consistent with the principal's objectives if 1153
actually known by the agent and, if unknown, as the agent 1154
determines is consistent with the principal's best interest based 1155
on all relevant factors, including all of the following:1156

       (1) The value and nature of the principal's property;1157

       (2) The principal's foreseeable obligations and need for 1158
maintenance;1159

       (3) Minimization of taxes, including income, estate, 1160
inheritance, generation-skipping transfer, and gift taxes; 1161

       (4) Eligibility for a benefit, a program, or assistance under 1162
a statute or regulation; 1163

       (5) The principal's personal history of making or joining in 1164
making gifts.1165

       Sec. 1337.59.  In a power of attorney executed on or after 1166
March 29, 2006, and before the effective date of this section that 1167
either uses the statutory power of attorney form contained in 1168
former section 1337.18 of the Revised Code or that incorporates by 1169
reference any one or more of the powers contained in former 1170
section 1337.20 of the Revised Code, the powers granted shall be 1171
construed in accordance with former section 1337.20 of the Revised 1172
Code. 1173

       Sec. 1337.60.  A document substantially in the following form 1174
may be used to create a statutory form power of attorney that has 1175
the meaning and effect prescribed by sections 1337.21 to 1337.64 1176
of the Revised Code.1177

       [INSERT NAME OF JURISDICTION]1178

       STATUTORY FORM POWER OF ATTORNEY1179

       IMPORTANT INFORMATION1180

       This power of attorney authorizes another person (your agent) 1181
to make decisions concerning your property for you (the 1182
principal). Your agent will be able to make decisions and act with 1183
respect to your property (including your money) whether or not you 1184
are able to act for yourself. The meaning of authority over 1185
subjects listed on this form is explained in the Uniform Power of 1186
Attorney Act (sections 1337.221 to 1337.64 of the Revised Code). 1187

       This power of attorney does not authorize the agent to make 1188
health-care decisions for you. 1189

       You should select someone you trust to serve as your agent. 1190
Unless you specify otherwise, generally the agent's authority will 1191
continue until you die or revoke the power of attorney or the 1192
agent resigns or is unable to act for you. 1193

       Your agent is entitled to reasonable compensation unless you 1194
state otherwise in the Special Instructions.1195

       This form provides for designation of one agent. If you wish 1196
to name more than one agent you may name a coagent in the Special 1197
Instructions. Coagents are not required to act together unless you 1198
include that requirement in the Special Instructions.1199

       If your agent is unable or unwilling to act for you, your 1200
power of attorney will end unless you have named a successor 1201
agent. You may also name a second successor agent. 1202

       This power of attorney becomes effective immediately unless 1203
you state otherwise in the Special Instructions. 1204

       ACTIONS REQUIRING EXPRESS AUTHORITY1205

       Unless expressly authorized and initialed by me in the 1206
Special Instructions, this power of attorney does not grant 1207
authority to my agent to do any of the following:1208

       (1) Create a trust;1209

       (2) Amend, revoke, or terminate an inter vivos trust, even if 1210
specific authority to do so is granted to the agent in the trust 1211
agreement;1212

       (3) Make a gift;1213

       (4) Create or change rights of survivorship;1214

       (5) Create or change a beneficiary designation; 1215

       (6) Delegate authority granted under the power of attorney;1216

       (7) Waive the principal's right to be a beneficiary of a 1217
joint and survivor annuity, including a survivor benefit under a 1218
retirement plan; 1219

       (8) Exercise fiduciary powers that the principal has 1220
authority to delegate.1221

       CAUTION: Granting any of the above eight powers will give 1222
your agent the authority to take actions that could significantly 1223
reduce your property or change how your property is distributed at 1224
your death.1225

       If you have questions about the power of attorney or the 1226
authority you are granting to your agent, you should seek legal 1227
advice before signing this form.1228

       DESIGNATION OF AGENT1229

       I, ..................................... name the following 1230
................... (Name of Principal) person as my agent:1231

Name of Agent: 1232
1233
Agent's Address: 1234
1235
Agent's Telephone Number: 1236
1237

       DESIGNATION OF SUCCESSOR AGENT(S) (OPTIONAL)1238

       If my agent is unable or unwilling to act for me, I name as 1239
my successor agent:1240

Name of Successor Agent: 1241
1242
Successor Agent's Address: 1243
1244
Successor Agent's Telephone Number: 1245
1246

       If my successor agent is unable or unwilling to act for me, I 1247
name as my second successor agent:1248

Name of Second Successor Agent: 1249
1250
Second Successor Agent's Address: 1251
1252
Second Successor Agent's Telephone Number: 1253
1254

       GRANT OF GENERAL AUTHORITY1255

       I grant my agent and any successor agent general authority to 1256
act for me with respect to the following subjects as defined in 1257
the Uniform Power of Attorney Act (sections 1337.21 to 1337.64 of 1258
the Revised Code):1259

       (INITIAL each subject you want to include in the agent's 1260
general authority. If you wish to grant general authority over all 1261
of the subjects you may initial "All Preceding Subjects" instead 1262
of initialing each subject.)1263

       (...) Real Property1264

       (...) Tangible Personal Property1265

       (...) Stocks and Bonds1266

       (...) Commodities and Options1267

       (...) Banks and Other Financial Institutions1268

       (...) Operation of Entity or Business1269

       (...) Insurance and Annuities1270

       (...) Estates, Trusts, and Other Beneficial Interests1271

       (...) Claims and Litigation1272

       (...) Personal and Family Maintenance1273

       (...) Benefits from Governmental Programs or Civil or 1274
Military Service1275

       (...) Retirement Plans1276

       (...) Taxes1277

       (...) All Preceding Subjects1278

       LIMITATION ON AGENT'S AUTHORITY1279

       An agent that is not my ancestor, spouse, or descendant MAY 1280
NOT use my property to benefit the agent or a person to whom the 1281
agent owes an obligation of support unless I have included that 1282
authority in the Special Instructions.1283

       SPECIAL INSTRUCTIONS (OPTIONAL)1284

       You may give special instructions on the following lines:1285

1286
1287
1288
1289
1290
1291
1292
1293
1294

       EFFECTIVE DATE1295

       This power of attorney is effective immediately unless I have 1296
stated otherwise in the Special Instructions.1297

       NOMINATION OF GUARDIAN (OPTIONAL)1298

       If it becomes necessary for a court to appoint a guardian of 1299
my estate or my person, I nominate the following person(s) for 1300
appointment:1301

Name of Nominee for guardian of my estate: 1302
1303
Nominee's Address: 1304
1305
Nominee's Telephone Number: 1306
1307
Name of Nominee for guardian of my person: 1308
1309
Nominee's Address: 1310
1311
Nominee's Telephone Number: 1312
1313

       RELIANCE ON THIS POWER OF ATTORNEY1314

       Any person, including my agent, may rely upon the validity of 1315
this power of attorney or a copy of it unless that person knows it 1316
has terminated or is invalid. 1317

       SIGNATURE AND ACKNOWLEDGMENT1318

1319
Your Signature Date 1320

1321
Your Name Printed 1322
1323
Your Address 1324
1325
Your Telephone Number 1326

       State of Ohio1327

       County of ..........................1328

       This document was acknowledged before me on 1329
.................... (Date), by .......................... (Name 1330
of Principal).1331

.............................. 1332
Signature of Notary 1333
My commission expires: 1334
This document prepared by: 1335
1336
1337

       IMPORTANT INFORMATION FOR AGENT1338

       Agent's Duties1339

       When you accept the authority granted under this power of 1340
attorney, a special legal relationship is created between you and 1341
the principal. This relationship imposes upon you legal duties 1342
that continue until you resign or the power of attorney is 1343
terminated or revoked. You must:1344

       (1) Do what you know the principal reasonably expects you to 1345
do with the principal's property or, if you do not know the 1346
principal's expectations, act in the principal's best interest;1347

       (2) Act in good faith; 1348

       (3) Do nothing beyond the authority granted in this power of 1349
attorney; 1350

       (4) Attempt to preserve the principal's estate plan if you 1351
know the plan and preserving the plan is consistent with the 1352
principal's best interest; 1353

       (5) Disclose your identity as an agent whenever you act for 1354
the principal by writing or printing the name of the principal and 1355
signing your own name as "agent" in the following manner: 1356

       (Principal's Name) by (Your Signature) as Agent1357

       Unless the Special Instructions in this power of attorney 1358
state otherwise, you must also: 1359

       (1) Act loyally for the principal's benefit;1360

       (2) Avoid conflicts that would impair your ability to act in 1361
the principal's best interest;1362

       (3) Act with care, competence, and diligence; 1363

       (4) Keep a record of all receipts, disbursements, and 1364
transactions made on behalf of the principal;1365

       (5) Cooperate with any person that has authority to make 1366
health-care decisions for the principal to do what you know the 1367
principal reasonably expects or, if you do not know the 1368
principal's expectations, to act in the principal's best interest.1369

       Termination of Agent's Authority1370

       You must stop acting on behalf of the principal if you learn 1371
of any event that terminates this power of attorney or your 1372
authority under this power of attorney. Events that terminate a 1373
power of attorney or your authority to act under a power of 1374
attorney include:1375

       (1) The death of the principal;1376

       (2) The principal's revocation of the power of attorney or 1377
your authority;1378

       (3) The occurrence of a termination event stated in the power 1379
of attorney;1380

       (4) The purpose of the power of attorney is fully 1381
accomplished;1382

       (5) If you are married to the principal, a legal action is 1383
filed with a court to end your marriage, or for your legal 1384
separation, unless the Special Instructions in this power of 1385
attorney state that such an action will not terminate your 1386
authority.1387

       Liability of Agent1388

       The meaning of the authority granted to you is defined in the 1389
Uniform Power of Attorney Act (sections 1337.21 to 1337.64 of the 1390
Revised Code). If you violate the Uniform Power of Attorney Act or 1391
act outside the authority granted, you may be liable for any 1392
damages caused by your violation.1393

       If there is anything about this document or your duties that 1394
you do not understand, you should seek legal advice.1395

       Sec. 1337.61.  The following optional form may be used by an 1396
agent to certify facts concerning a power of attorney.1397

       AGENT'S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY 1398
AND AGENT'S AUTHORITY 1399

       State of Ohio1400

       County of .....................1401

       I, ......................................... (Name of Agent), 1402
certify under penalty of perjury that 1403
............................. (Name of Principal) granted me 1404
authority as an agent or successor agent in a power of attorney 1405
dated ................................1406

       I further certify that to my knowledge:1407

       (1) The Principal is alive and has not revoked the Power of 1408
Attorney or my authority to act under the Power of Attorney and 1409
the Power of Attorney and my authority to act under the Power of 1410
Attorney have not terminated;1411

       (2) If the Power of Attorney was drafted to become effective 1412
upon the happening of an event or contingency, the event or 1413
contingency has occurred;1414

       (3) If I was named as a successor agent, the prior agent is 1415
no longer able or willing to serve;1416

(4) 1417
1418
(Insert other relevant statements). 1419

       SIGNATURE AND ACKNOWLEDGMENT1420

1421
Agent's Signature Date 1422

1423
Agent's Name Printed 1424
1425
Agent's Address 1426
1427
Agent's Telephone Number 1428

       State of Ohio1429

       County of ..........................1430

       This document was acknowledged before me on 1431
......................, (Date) by ................................ 1432
(Name of Agent).1433

.............................. 1434
Signature of Notary 1435
My commission expires: 1436
This document prepared by: 1437
1438
1439


       Sec. 1337.62. In applying and construing sections 1337.21 to 1441
1337.64 of the Revised Code, consideration shall be given to the 1442
need to promote uniformity of the law with respect to its subject 1443
matter among the states that enact it.1444

       Sec. 1337.63.  Sections 1337.21 to 1337.64 of the Revised 1445
Code modify, limit, and supersede the "Electronic Signatures in 1446
Global and National Commerce Act," 15 U.S.C. 7001 et seq., with 1447
the exception of section 101(c) of that act, 15 U.S.C. 7001(c). 1448
Sections 1337.21 to 1337.64 of the Revised Code do not authorize 1449
electronic delivery of any of the notices described in section 1450
103(b) of that act, 15 U.S.C. 7003(b).1451

       Sec. 1337.64.  (A) Except as otherwise provided in sections 1452
1337.21 to 1337.64 of the Revised Code, on the effective date of 1453
this section, those sections apply to all of the following:1454

       (1) A power of attorney created before, on, or after the 1455
effective date of this section;1456

       (2) A judicial proceeding concerning a power of attorney 1457
commenced on or after the effective date of this section;1458

       (3) A judicial proceeding concerning a power of attorney 1459
commenced before the effective date of this section, unless the 1460
court finds that application of a provision of sections 1337.21 to 1461
1337.64 of the Revised Code would substantially interfere with the 1462
effective conduct of the judicial proceeding or prejudice the 1463
rights of a party, in which case that provision does not apply and 1464
the superseded law applies.1465

       (B) Sections 1337.21 to 1337.64 of the Revised Code do not 1466
affect an act done before the effective date of this section.1467

       Sec. 2101.24.  (A)(1) Except as otherwise provided by law, 1468
the probate court has exclusive jurisdiction:1469

       (a) To take the proof of wills and to admit to record 1470
authenticated copies of wills executed, proved, and allowed in the 1471
courts of any other state, territory, or country. If the probate 1472
judge is unavoidably absent, any judge of the court of common 1473
pleas may take proof of wills and approve bonds to be given, but 1474
the record of these acts shall be preserved in the usual records 1475
of the probate court.1476

       (b) To grant and revoke letters testamentary and of 1477
administration;1478

       (c) To direct and control the conduct and settle the accounts 1479
of executors and administrators and order the distribution of 1480
estates;1481

       (d) To appoint the attorney general to serve as the 1482
administrator of an estate pursuant to section 2113.06 of the 1483
Revised Code;1484

       (e) To appoint and remove guardians, conservators, and 1485
testamentary trustees, direct and control their conduct, and 1486
settle their accounts;1487

       (f) To grant marriage licenses;1488

       (g) To make inquests respecting persons who are so mentally 1489
impaired as a result of a mental or physical illness or 1490
disability, or mental retardation, or as a result of chronic 1491
substance abuse, that they are unable to manage their property and 1492
affairs effectively, subject to guardianship;1493

       (h) To qualify assignees, appoint and qualify trustees and 1494
commissioners of insolvents, control their conduct, and settle 1495
their accounts;1496

       (i) To authorize the sale of lands, equitable estates, or 1497
interests in lands or equitable estates, and the assignments of 1498
inchoate dower in such cases of sale, on petition by executors, 1499
administrators, and guardians;1500

       (j) To authorize the completion of real estate contracts on 1501
petition of executors and administrators;1502

       (k) To construe wills;1503

       (l) To render declaratory judgments, including, but not 1504
limited to, those rendered pursuant to section 2107.084 of the 1505
Revised Code;1506

       (m) To direct and control the conduct of fiduciaries and 1507
settle their accounts;1508

       (n) To authorize the sale or lease of any estate created by 1509
will if the estate is held in trust, on petition by the trustee;1510

       (o) To terminate a testamentary trust in any case in which a 1511
court of equity may do so;1512

       (p) To hear and determine actions to contest the validity of 1513
wills;1514

       (q) To make a determination of the presumption of death of 1515
missing persons and to adjudicate the property rights and 1516
obligations of all parties affected by the presumption;1517

       (r) To hear and determine an action commenced pursuant to 1518
section 3107.41 of the Revised Code to obtain the release of 1519
information pertaining to the birth name of the adopted person and 1520
the identity of the adopted person's biological parents and 1521
biological siblings;1522

       (s) To act for and issue orders regarding wards pursuant to 1523
section 2111.50 of the Revised Code;1524

       (t) To hear and determine actions against sureties on the 1525
bonds of fiduciaries appointed by the probate court;1526

       (u) To hear and determine actions involving informed consent 1527
for medication of persons hospitalized pursuant to section 1528
5122.141 or 5122.15 of the Revised Code;1529

       (v) To hear and determine actions relating to durable powers 1530
of attorney for health care as described in division (D) of 1531
section 1337.16 of the Revised Code;1532

       (w) To hear and determine actions commenced by objecting 1533
individuals, in accordance with section 2133.05 of the Revised 1534
Code;1535

       (x) To hear and determine complaints that pertain to the use 1536
or continuation, or the withholding or withdrawal, of 1537
life-sustaining treatment in connection with certain patients 1538
allegedly in a terminal condition or in a permanently unconscious 1539
state pursuant to division (E) of section 2133.08 of the Revised 1540
Code, in accordance with that division;1541

       (y) To hear and determine applications that pertain to the 1542
withholding or withdrawal of nutrition and hydration from certain 1543
patients allegedly in a permanently unconscious state pursuant to 1544
section 2133.09 of the Revised Code, in accordance with that 1545
section;1546

       (z) To hear and determine applications of attending 1547
physicians in accordance with division (B) of section 2133.15 of 1548
the Revised Code;1549

       (aa) To hear and determine actions relative to the use or 1550
continuation of comfort care in connection with certain principals 1551
under durable powers of attorney for health care, declarants under 1552
declarations, or patients in accordance with division (E) of 1553
either section 1337.16 or 2133.12 of the Revised Code;1554

       (bb) To hear and determine applications for an order 1555
relieving an estate from administration under section 2113.03 of 1556
the Revised Code;1557

       (cc) To hear and determine applications for an order granting 1558
a summary release from administration under section 2113.031 of 1559
the Revised Code;1560

       (dd) To hear and determine actions relating to the exercise 1561
of the right of disposition, in accordance with section 2108.90 of 1562
the Revised Code;1563

       (ee) To hear and determine actions relating to the 1564
disinterment and reinterment of human remains under section 517.23 1565
of the Revised Code;1566

       (ff) To hear and determine petitions for an order for 1567
treatment of a person suffering from alcohol and other drug abuse 1568
filed under section 3793.34 of the Revised Code and to order 1569
treatment of that nature in accordance with, and take other 1570
actions afforded to the court under, sections 3793.31 to 3793.39 1571
of the Revised Code.1572

       (2) In addition to the exclusive jurisdiction conferred upon 1573
the probate court by division (A)(1) of this section, the probate 1574
court shall have exclusive jurisdiction over a particular subject 1575
matter if both of the following apply:1576

       (a) Another section of the Revised Code expressly confers 1577
jurisdiction over that subject matter upon the probate court.1578

       (b) No section of the Revised Code expressly confers 1579
jurisdiction over that subject matter upon any other court or 1580
agency.1581

       (B)(1) The probate court has concurrent jurisdiction with, 1582
and the same powers at law and in equity as, the general division 1583
of the court of common pleas to issue writs and orders, and to 1584
hear and determine actions as follows:1585

       (a) If jurisdiction relative to a particular subject matter 1586
is stated to be concurrent in a section of the Revised Code or has 1587
been construed by judicial decision to be concurrent, any action 1588
that involves that subject matter;1589

       (b) Any action that involves an inter vivos trust; a trust 1590
created pursuant to section 5815.28 of the Revised Code; a 1591
charitable trust or foundation; subject to divisions (A)(1)(u) and 1592
(z) of this section, a power of attorney, including, but not 1593
limited to, a durable power of attorney; the medical treatment of 1594
a competent adult; or a writ of habeas corpus.1595

       (2) Any action that involves a concurrent jurisdiction 1596
subject matter and that is before the probate court may be 1597
transferred by the probate court, on its order, to the general 1598
division of the court of common pleas.1599

       (C) The probate court has plenary power at law and in equity 1600
to dispose fully of any matter that is properly before the court, 1601
unless the power is expressly otherwise limited or denied by a 1602
section of the Revised Code.1603

       (D) The jurisdiction acquired by a probate court over a 1604
matter or proceeding is exclusive of that of any other probate 1605
court, except when otherwise provided by law.1606

       Sec. 2107.52. (A) As used in this section:1607

        (1) "Class member" means an individual who fails to survive 1608
the testator but who would have taken under a devise in the form 1609
of a class gift had the individual survived the testator.1610

        (2) "Descendant of a grandparent" means an individual who 1611
qualifies as a descendant of a grandparent of the testator or of 1612
the donor of a power of appointment under any of the following:1613

        (a) The rules of construction applicable to a class gift 1614
created in the testator's will if the devise or the exercise of 1615
the power of appointment is in the form of a class gift;1616

        (b) The rules for intestate succession if the devise or the 1617
exercise of the power of appointment is not in the form of a class 1618
gift.1619

        (3) "Devise" means an alternative devise, a devise in the 1620
form of a class gift, or an exercise of a power of appointment.1621

        (4) "Devisee" means any of the following:1622

        (a) A class member if the devise is in the form of a class 1623
gift;1624

        (b) An individual or class member who was deceased at the 1625
time the testator executed the testator's will or an individual or 1626
class member who was then living but who failed to survive the 1627
testator;1628

        (c) An appointee under a power of appointment exercised by 1629
the testator's will.1630

        (5) "Per stirpes" means that the shares of the descendants of 1631
a devisee who does not survive the testator are determined in the 1632
same way they would have been determined under division (A) of 1633
section 2105.06 of the Revised Code if the devisee had died 1634
intestate and unmarried on the date of the testator's death.1635

        (6) "Stepchild" means a child of the surviving, deceased, or 1636
former spouse of the testator or of the donor of a power of 1637
appointment and not of the testator or donor.1638

        (7) "Surviving devisee" or "surviving descendant" means a 1639
devisee or descendant, whichever is applicable, who survives the 1640
testator by at least one hundred twenty hours.1641

        (8) "Testator" includes the donee of a power of appointment 1642
if the power is exercised in the testator's will.1643

        (B)(1) As used in "surviving descendants" in divisions 1644
(B)(2)(a) and (b) of this section, "descendants" means the 1645
descendants of a deceased devisee or class member under the 1646
applicable division who would take under a class gift created in 1647
the testator's will.1648

        (2) Unless a contrary intent appears in the will, if a 1649
devisee fails to survive the testator and is a grandparent, a 1650
descendant of a grandparent, or a stepchild of either the testator 1651
or the donor of a power of appointment exercised by the testator's 1652
will, either of the following applies:1653

        (a) If the devise is not in the form of a class gift and the 1654
deceased devisee leaves surviving descendants, a substitute gift 1655
is created in the devisee's surviving descendants. The surviving 1656
descendants take, per stirpes, the property to which the devisee 1657
would have been entitled had the devisee survived the testator.1658

        (b) If the devise is in the form of a class gift, other than 1659
a devise to "issue," "descendants," "heirs of the body," "heirs," 1660
"next of kin," "relatives," or "family," or a class described by 1661
language of similar import, a substitute gift is created in the 1662
surviving descendants of any deceased devisee. The property to 1663
which the devisees would have been entitled had all of them 1664
survived the testator passes to the surviving devisees and the 1665
surviving descendants of the deceased devisees. Each surviving 1666
devisee takes the share to which the surviving devisee would have 1667
been entitled had the deceased devisees survived the testator. 1668
Each deceased devisee's surviving descendants who are substituted 1669
for the deceased devisee take, per stirpes, the share to which the 1670
deceased devisee would have been entitled had the deceased devisee 1671
survived the testator. For purposes of division (B)(2)(b) of this 1672
section, "deceased devisee" means a class member who failed to 1673
survive the testator by at least one hundred twenty hours and left 1674
one or more surviving descendants.1675

        (C) For purposes of this section, each of the following 1676
applies:1677

        (1) Attaching the word "surviving" or "living" to a devise, 1678
such as a gift "to my surviving (or living) children," is not, in 1679
the absence of other language in the will or other evidence to the 1680
contrary, a sufficient indication of an intent to negate the 1681
application of division (B) of this section.1682

        (2) Attaching other words of survivorship to a devise, such 1683
as "to my child, if my child survives me," is, in the absence of 1684
other language in the will or other evidence to the contrary, a 1685
sufficient indication of an intent to negate the application of 1686
division (B) of this section.1687

        (3) A residuary clause is not a sufficient indication of an 1688
intent to negate the application of division (B) of this section 1689
unless the will specifically provides that upon lapse or failure 1690
the nonresiduary devise, or nonresiduary devises in general, pass 1691
under the residuary clause.1692

        (4) Unless the language creating a power of appointment 1693
expressly excludes the substitution of the descendants of an 1694
appointee for the appointee, a surviving descendant of a deceased 1695
appointee of a power of appointment may be substituted for the 1696
appointee under this section, whether or not the descendant is an 1697
object of the power of appointment.1698

        (D) Except as provided in division (A), (B), or (C) of this 1699
section, each of the following applies:1700

        (1) A devise, other than a residuary devise, that fails for 1701
any reason becomes a part of the residue.1702

        (2) If the residue is devised to two or more persons, the 1703
share of a residuary devisee that fails for any reason passes to 1704
the other residuary devisee, or to other residuary devisees in 1705
proportion to the interest of each in the remaining part of the 1706
residue.1707

        (3) If a residuary devise fails for any reason in its 1708
entirety, the residue passes by intestate succession.1709

        (E) This section applies only to outright devises and 1710
appointments. Devises and appointments in trust, including to a 1711
testamentary trust, are subject to section 5808.19 of the Revised 1712
Code.1713

        (F) This section applies to wills of decedents who die on or 1714
after the effective date of this section.1715

       Sec. 2109.21.  (A) An administrator, special administrator, 1716
administrator de bonis non, or administrator with the will annexed 1717
shall be a resident of this state and shall be removed on proof 1718
that the administrator is no longer a resident of this state.1719

       (B)(1) To qualify for appointment as executor or trustee, an 1720
executor or a trustee named in a will or nominated in accordance 1721
with any power of nomination conferred in a will, may be a 1722
resident of this state or, as provided in this division, a 1723
nonresident of this state. To qualify for appointment, a 1724
nonresident executor or trustee named in, or nominated pursuant 1725
to, a will shall be an individual who is related to the maker of 1726
the will by consanguinity or affinity, or a person who resides in 1727
a state that has statutes or rules that authorize the appointment 1728
of a nonresident person who is not related to the maker of a will 1729
by consanguinity or affinity, as an executor or trustee when named 1730
in, or nominated pursuant to, a will. No such executor or trustee 1731
shall be refused appointment or removed solely because the 1732
executor or trustee is not a resident of this state.1733

       The court may require that a nonresident executor or trustee 1734
named in, or nominated pursuant to, a will assure that all of the 1735
assets of the decedent that are in the county at the time of the 1736
death of the decedent will remain in the county until distribution 1737
or until the court determines that the assets may be removed from 1738
the county.1739

       (2) In accordance with this division and section 2129.08 of 1740
the Revised Code, the court shall appoint as an ancillary 1741
administrator a person who is named in the will of a nonresident 1742
decedent, or who is nominated in accordance with any power of 1743
nomination conferred in the will of a nonresident decedent, as a 1744
general executor of the decedent's estate or as executor of the 1745
portion of the decedent's estate located in this state, whether or 1746
not the person so named or nominated is a resident of this state.1747

       To qualify for appointment as an ancillary administrator, a 1748
person who is not a resident of this state and who is named or 1749
nominated as described in this division, shall be an individual 1750
who is related to the maker of the will by consanguinity or 1751
affinity, or a person who resides in a state that has statutes or 1752
rules that authorize the appointment of a nonresident of that 1753
state who is not related to the maker of a will by consanguinity 1754
or affinity, as an ancillary administrator when the nonresident is 1755
named in a will or nominated in accordance with any power of 1756
nomination conferred in a will. If a person who is not a resident 1757
of this state and who is named or nominated as described in this 1758
division so qualifies for appointment as an ancillary 1759
administrator and if the provisions of section 2129.08 of the 1760
Revised Code are satisfied, the court shall not refuse to appoint 1761
the person, and shall not remove the person, as ancillary 1762
administrator solely because the person is not a resident of this 1763
state.1764

       The court may require that an ancillary administrator who is 1765
not a resident of this state and who is named or nominated as 1766
described in this division, assure that all of the assets of the 1767
decedent that are in the county at the time of the death of the 1768
decedent will remain in the county until distribution or until the 1769
court determines that the assets may be removed from the county.1770

       (C)(1) A guardian shall be a resident of this state, except 1771
that the court may appoint a nonresident of this state as a 1772
guardian if any of the following applies:1773

       (a) The nonresident is named in a will by a parent of a 1774
minor.1775

       (b) The nonresident is selected by a minor over the age of 1776
fourteen years as provided by section 2111.12 of the Revised Code.1777

       (c) The nonresident is nominated in or pursuant to a durable 1778
power of attorney as described in division (D) ofunder section 1779
1337.091337.24 of the Revised Code or a writing as described in 1780
division (A) of section 2111.121 of the Revised Code. 1781

       (2) A guardian, other than a guardian named in a will by a 1782
parent of a minor, selected by a minor over the age of fourteen 1783
years, or nominated in or pursuant to a durable power of attorney 1784
or writing described in division (C)(1)(c) of this section, may be 1785
removed on proof that the guardian is no longer a resident of this 1786
state.1787

       (D) Any fiduciary, whose residence qualifications are not 1788
defined in this section, shall be a resident of this state, and 1789
shall be removed on proof that the fiduciary is no longer a 1790
resident of this state.1791

       (E) Any fiduciary, in order to assist in the carrying out of 1792
the fiduciary's fiduciary duties, may employ agents who are not 1793
residents of the county or of this state.1794

       Sec. 2111.02.  (A) When found necessary, the probate court on 1795
its own motion or on application by any interested party shall 1796
appoint, subject to divisions (C) and (D) of this section and to 1797
section 2109.21 and division (B) of section 2111.121 of the 1798
Revised Code, a guardian of the person, the estate, or both, of a 1799
minor or incompetent, provided the person for whom the guardian is 1800
to be appointed is a resident of the county or has a legal 1801
settlement in the county and, except in the case of a minor, has 1802
had the opportunity to have the assistance of counsel in the 1803
proceeding for the appointment of such guardian. An interested 1804
party includes, but is not limited to, a person nominated in a 1805
durable power of attorney as described in division (D) ofunder1806
section 1337.091337.24 of the Revised Code or in a writing as 1807
described in division (A) of section 2111.121 of the Revised Code.1808

       Except when the guardian of an incompetent is an agency under 1809
contract with the department of developmental disabilities for the 1810
provision of protective services under sections 5123.55 to 5123.59 1811
of the Revised Code, the guardian of an incompetent, by virtue of 1812
such appointment, shall be the guardian of the minor children of 1813
the guardian's ward, unless the court appoints some other person 1814
as their guardian.1815

       When the primary purpose of the appointment of a guardian is, 1816
or was, the collection, disbursement, or administration of moneys 1817
awarded by the veterans administration to the ward, or assets 1818
derived from such moneys, no court costs shall be charged in the 1819
proceeding for the appointment or in any subsequent proceedings 1820
made in pursuance of the appointment, unless the value of the 1821
estate, including the moneys then due under the veterans 1822
administration award, exceeds one thousand five hundred dollars.1823

       (B)(1) If the probate court finds it to be in the best 1824
interest of an incompetent or minor, it may appoint pursuant to 1825
divisions (A) and (C) of this section, on its own motion or on 1826
application by an interested party, a limited guardian with 1827
specific limited powers. The sections of the Revised Code, rules, 1828
and procedures governing guardianships apply to a limited 1829
guardian, except that the order of appointment and letters of 1830
authority of a limited guardian shall state the reasons for, and 1831
specify the limited powers of, the guardian. The court may appoint 1832
a limited guardian for a definite or indefinite period. An 1833
incompetent or minor for whom a limited guardian has been 1834
appointed retains all of the incompetent's or minor's rights in 1835
all areas not affected by the court order appointing the limited 1836
guardian.1837

       (2) If a guardian appointed pursuant to division (A) of this 1838
section is temporarily or permanently removed or resigns, and if 1839
the welfare of the ward requires immediate action, at any time 1840
after the removal or resignation, the probate court may appoint, 1841
ex parte and with or without notice to the ward or interested 1842
parties, an interim guardian for a maximum period of fifteen days. 1843
If the court appoints the interim guardian ex parte or without 1844
notice to the ward, the court, at its first opportunity, shall 1845
enter upon its journal with specificity the reason for acting ex 1846
parte or without notice, and, as soon as possible, shall serve 1847
upon the ward a copy of the order appointing the interim guardian. 1848
For good cause shown, after notice to the ward and interested 1849
parties and after hearing, the court may extend an interim 1850
guardianship for a specified period, but not to exceed an 1851
additional thirty days.1852

       (3) If a minor or incompetent has not been placed under a 1853
guardianship pursuant to division (A) of this section and if an 1854
emergency exists, and if it is reasonably certain that immediate 1855
action is required to prevent significant injury to the person or 1856
estate of the minor or incompetent, at any time after it receives 1857
notice of the emergency, the court, ex parte, may issue any order 1858
that it considers necessary to prevent injury to the person or 1859
estate of the minor or incompetent, or may appoint an emergency 1860
guardian for a maximum period of seventy-two hours. A written copy 1861
of any order issued by a court under this division shall be served 1862
upon the incompetent or minor as soon as possible after its 1863
issuance. Failure to serve such an order after its issuance or 1864
prior to the taking of any action under its authority does not 1865
invalidate the order or the actions taken. The powers of an 1866
emergency guardian shall be specified in the letters of 1867
appointment, and shall be limited to those powers that are 1868
necessary to prevent injury to the person or estate of the minor 1869
or incompetent. If the court acts ex parte or without notice to 1870
the minor or incompetent, the court, at its first opportunity, 1871
shall enter upon its journal a record of the case and, with 1872
specificity, the reason for acting ex parte or without notice. For 1873
good cause shown, after notice to the minor or incompetent and 1874
interested parties, and after hearing, the court may extend an 1875
emergency guardianship for a specified period, but not to exceed 1876
an additional thirty days.1877

       (C) Prior to the appointment of a guardian or limited 1878
guardian under division (A) or (B)(1) of this section, the court 1879
shall conduct a hearing on the matter of the appointment. The 1880
hearing shall be conducted in accordance with all of the 1881
following:1882

       (1) The proposed guardian or limited guardian shall appear at 1883
the hearing and, if appointed, shall swear under oath that the 1884
proposed guardian or limited guardian has made and will continue 1885
to make diligent efforts to file a true inventory in accordance 1886
with section 2111.14 of the Revised Code and find and report all 1887
assets belonging to the estate of the ward and that the proposed 1888
guardian or limited guardian faithfully and completely will 1889
fulfill the other duties of guardian, including the filing of 1890
timely and accurate reports and accountings;1891

       (2) If the hearing is conducted by a referee, the procedures 1892
set forth in Civil Rule 53 shall be followed;1893

       (3) If the hearing concerns the appointment of a guardian or 1894
limited guardian for an alleged incompetent, the burden of proving 1895
incompetency shall be by clear and convincing evidence;1896

       (4) Upon request of the applicant, the alleged incompetent 1897
for whom the appointment is sought or the alleged incompetent's 1898
counsel, or any interested party, a recording or record of the 1899
hearing shall be made;1900

       (5) Evidence of a less restrictive alternative to 1901
guardianship may be introduced, and when introduced, shall be 1902
considered by the court;1903

       (6) The court may deny a guardianship based upon a finding 1904
that a less restrictive alternative to guardianship exists;1905

       (7) If the hearing concerns the appointment of a guardian or 1906
limited guardian for an alleged incompetent, the alleged 1907
incompetent has all of the following rights:1908

       (a) The right to be represented by independent counsel of the 1909
alleged incompetent's choice;1910

       (b) The right to have a friend or family member of the 1911
alleged incompetent's choice present;1912

       (c) The right to have evidence of an independent expert 1913
evaluation introduced;1914

       (d) If the alleged incompetent is indigent, upon the alleged 1915
incompetent's request:1916

       (i) The right to have counsel and an independent expert 1917
evaluator appointed at court expense;1918

       (ii) If the guardianship, limited guardianship, or standby 1919
guardianship decision is appealed, the right to have counsel 1920
appointed and necessary transcripts for appeal prepared at court 1921
expense.1922

       (D)(1) When a person has been nominated to be a guardian of 1923
the estate of a minor in or pursuant to a durable power of 1924
attorney as described in division (D) ofunder section 1337.091925
1337.24 of the Revised Code or a writing as described in division 1926
(A) of section 2111.121 of the Revised Code, the person nominated 1927
has preference in appointment over a person selected by the minor. 1928
A person who has been nominated to be a guardian of the person of 1929
a minor in or pursuant to a durable power of attorney or writing 1930
of that nature does not have preference in appointment over a 1931
person selected by the minor, but the probate court may appoint 1932
the person named in the durable power of attorney or the writing, 1933
the person selected by the minor, or another person as guardian of 1934
the person of the minor.1935

       (2) A person nominated as a guardian of an incompetent adult 1936
child pursuant to a durable power of attorney under section 1937
1337.091337.24 or pursuant to section 2111.121 of the Revised 1938
Code shall have preference in appointment over a person applying 1939
to be guardian if the person nominated is competent, suitable, and 1940
willing to accept the appointment, and if the incompetent adult 1941
child does not have a spouse or an adult child and has not 1942
designated a guardian prior to the court finding the adult child 1943
incompetent.1944

       Sec. 2111.12.  (A) A minor over the age of fourteen years may 1945
select a guardian who shall be appointed if a suitable person. If 1946
such minor fails to select a suitable person, an appointment may 1947
be made without reference to the minor's wishes. The minor shall 1948
not select one person to be the guardian of the minor's estate 1949
only and another to be the guardian of the person only, unless the 1950
court which appoints is of the opinion that the interests of such 1951
minor will thereby be promoted.1952

       (B) A surviving parent by last will in writing may appoint a 1953
guardian for any of the surviving parent's children, whether born 1954
at the time of making the will or afterward, to continue during 1955
the minority of the child or for a less time.1956

       When the father or mother of a minor names a person as 1957
guardian of the estate of such minor in a will, the person named 1958
shall have preference in appointment over the person selected by 1959
such minor. A person named in such a will as guardian of the 1960
person of such minor shall have no preference in appointment over 1961
the person selected by such minor, but in such event the probate 1962
court may appoint the person named in the will, the person 1963
selected by the minor, or some other person.1964

       Whenever a testamentary guardian is appointed, the 1965
testamentary guardian's duties, powers, and liabilities in all 1966
other respects shall be governed by the law regulating guardians 1967
not appointed by will.1968

       (C) A parent pursuant to a durable power of attorney as 1969
described in division (D) ofunder section 1337.091337.24 or a 1970
writing as described in division (A) of section 2111.121 of the 1971
Revised Code may nominate a person to be a guardian for one or 1972
more of the parent's minor children, whether born at the time of 1973
the making of the petition or afterward.1974

       Sec. 2111.121.  (A) A person may nominate in a writing, as 1975
described in this division, another person to be the guardian of 1976
the nominator's person, estate, or both or the guardian of the 1977
person, the estate, or both, of one or more of the nominator's 1978
minor or incompetent adult children, whether born at the time of 1979
the execution of the writing or afterward, subject to notice and a 1980
hearing pursuant to section 2111.02 of the Revised Code. The 1981
nomination is for consideration by a court if proceedings for the 1982
appointment of a guardian of the person, the estate, or both, for 1983
the person making the nomination or if proceedings for the 1984
appointment of a guardian as the guardian of the person, the 1985
estate, or both of one or more of the nominator's minor or 1986
incompetent adult children are commenced at a later time. The 1987
person may authorize, in a writing of that nature, the person 1988
nominated as guardian to nominate a successor guardian for 1989
consideration by a court. The person also may direct, in a writing 1990
of that nature, that bond be waived for a person nominated as 1991
guardian in it or nominated as a successor guardian in accordance 1992
with an authorization in it.1993

       To be effective as a nomination, the writing shall be signed 1994
by the person making the nomination in the presence of two 1995
witnesses; signed by the witnesses; contain, immediately prior to 1996
their signatures, an attestation of the witnesses that the person 1997
making the nomination signed the writing in their presence; and be 1998
acknowledged by the person making the nomination before a notary 1999
public.2000

       (B) If a person has nominated, in a writing as described in 2001
division (A) of this section or in a durable power of attorney as 2002
described in division (D) ofunder section 1337.091337.24 of the 2003
Revised Code, another person to be the guardian of the nominator's 2004
person, estate, or both, and proceedings for the appointment of a 2005
guardian for the person are commenced at a later time, the court 2006
involved shall appoint the person nominated as guardian in the 2007
writing or durable power of attorney most recently executed if the 2008
person nominated is competent, suitable, and willing to accept the 2009
appointment. If the writing or durable power of attorney contains 2010
a waiver of bond, the court shall waive bond of the person 2011
nominated as guardian unless it is of the opinion that the 2012
interest of the trust demands it.2013

       (C) Nomination of a person as a guardian or successor 2014
guardian of the person, the estate, or both of one or more of the 2015
nominator's minor or incompetent adult children under division (A) 2016
of this section, and any subsequent appointment of the guardian or 2017
successor guardian as guardian under section 2111.02 of the 2018
Revised Code, does not vacate the jurisdiction of any other court 2019
that previously may have exercised jurisdiction over the person of 2020
the minor or incompetent adult child.2021

       (D) The writing containing the nomination of a person to be 2022
the guardian of the person, the estate, or both of one or more of 2023
the nominator's minor or incompetent adult children under division 2024
(A) of this section may be filed with the probate court for 2025
safekeeping, and the probate court shall designate the nomination 2026
as the nomination of a standby guardian.2027

       Sec. 3793.31. As used in sections 3793.31 to 3793.39 of the 2028
Revised Code:2029

       (A) "Alcohol and other drug abuse" means alcoholism or drug 2030
addiction.2031

       (B) "Alcoholism" and "drug addiction" have the same meanings 2032
as in section 3793.01 of the Revised Code.2033

       (C) "Another drug" means a controlled substance as defined in 2034
section 3719.01 of the Revised Code or a harmful intoxicant as 2035
defined in section 2925.01 of the Revised Code.2036

       (D) "Board of alcohol, drug addiction, and mental health 2037
services" means a board of alcohol, drug addiction, and mental 2038
health services established under section 340.02 or 340.021 of the 2039
Revised Code.2040

       (E) "Danger" or "threat of danger to self, family, or others" 2041
means substantial physical harm or threat of substantial physical 2042
harm upon self, family, or others.2043

       (F) "Hospital" has the same meaning as in section 3701.01 or 2044
3727.01 of the Revised Code but does not include either a hospital 2045
operated by the department of mental health or an inpatient unit 2046
licensed by the department.2047

       (G) "Intoxicated" means being under the influence of alcohol, 2048
another drug, or both alcohol and another drug and, as a result, 2049
having a significantly impaired ability to function.2050

       (H) "Petitioner" means a person who institutes a proceeding 2051
under sections 3793.32 to 3793.39 of the Revised Code.2052

       (I) "Probate court" means the probate division of the court 2053
of common pleas.2054

       (J) "Qualified health professional" means a person that is 2055
properly credentialed or licensed to conduct a drug and alcohol 2056
assessment and diagnosis under Ohio law.2057

       (K) "Residence" means the legal residence of a person as 2058
determined by applicable principles governing conflicts of law.2059

       (L) "Respondent" means a person alleged in a hearing under 2060
sections 3793.32 to 3793.39 of the Revised Code to be a person who 2061
is suffering from alcohol and other drug abuse and who should be 2062
ordered under those sections to undergo treatment.2063

       (M) "Treatment" means services and programs for the care and 2064
rehabilitation of intoxicated persons and persons suffering from 2065
alcohol and other drug abuse. "Treatment" includes residential 2066
treatment, a halfway house setting, and an intensive outpatient or 2067
outpatient level of care.2068

       Sec. 3793.32. A probate court may order involuntary treatment 2069
for a person suffering from alcohol and other drug abuse pursuant 2070
to the procedures set forth in sections 3793.31 to 3793.39 of the 2071
Revised Code.2072

       Sec. 3793.33. No person shall be ordered to undergo treatment 2073
under sections 3793.31 to 3793.39 of the Revised Code unless all 2074
of the following apply to that person:2075

       (A) The person suffers from alcohol and other drug abuse.2076

       (B) The person presents an imminent danger or imminent threat 2077
of danger to self, family, or others as a result of alcohol and 2078
other drug abuse, or there exists a substantial likelihood of such 2079
a threat in the near future.2080

       (C) The person can reasonably benefit from treatment.2081

       Sec. 3793.34. (A) A person may initiate proceedings for 2082
treatment for an individual suffering from alcohol and other drug 2083
abuse by filing a verified petition in the probate court and 2084
paying a filing fee in the same amount, if any, that is charged 2085
for the filing under section 5122.11 of the Revised Code of an 2086
affidavit seeking the hospitalization of a person. The petition 2087
and all subsequent court documents shall be entitled: "In the 2088
interest of (name of respondent)." A spouse, relative, or guardian 2089
of the individual concerning whom the petition is filed shall file 2090
the petition.2091

       (B) A petition filed under division (A) of this section shall 2092
set forth all of the following:2093

       (1) The petitioner's relationship to the respondent;2094

       (2) The respondent's name, residence address, and current 2095
location, if known;2096

       (3) The name and residence of the respondent's parents, if 2097
living and if known, or of the respondent's legal guardian, if any 2098
and if known;2099

       (4) The name and residence of the respondent's spouse, if any 2100
and if known;2101

       (5) The name and residence of the person having custody of 2102
the respondent, if any, or if no such person is known, the name 2103
and residence of a near relative or a statement that the person is 2104
unknown;2105

       (6) The petitioner's belief, including the factual basis for 2106
the belief, that the respondent is suffering from alcohol and 2107
other drug abuse and presents an imminent danger or imminent 2108
threat of danger to self, family, or others if not treated for 2109
alcohol or other drug abuse.2110

       (C) Any petition filed pursuant to divisions (A) and (B) of 2111
this section shall be accompanied by a guarantee, signed by the 2112
petitioner or another person authorized under division (A) of this 2113
section, obligating that person to pay all costs for treatment of 2114
the respondent for alcohol and other drug abuse that is ordered by 2115
the court and to pay any other costs of the respondent that are 2116
associated with a hearing conducted in accordance with section 2117
3793.35 of the Revised Code and that the court determines to be 2118
appropriate.2119

       Sec. 3793.35. (A) Upon receipt of a petition filed under 2120
section 3793.34 of the Revised Code and the payment of the 2121
appropriate filing fee, if any, the probate court shall examine 2122
the petitioner under oath as to the contents of the petition.2123

       (B) If, after reviewing the allegations contained in the 2124
petition and examining the petitioner under oath, it appears to 2125
the probate court that there is probable cause to believe the 2126
respondent should be ordered to undergo treatment, then the court 2127
shall do all of the following:2128

       (1) Schedule a hearing to be held within seven days to 2129
determine if there is probable cause to believe that the 2130
respondent should be ordered to undergo treatment for alcohol and 2131
other drug abuse;2132

       (2) Notify the respondent, the legal guardian, if any and if 2133
known, and the spouse, parents, or nearest relative or friend of 2134
the respondent concerning the allegations and contents of the 2135
petition and of the date and purpose of the hearing;2136

       (3) Notify the respondent that the respondent may retain 2137
counsel and have independent expert evaluation of the person's 2138
physical and mental condition and, if the person is unable to 2139
obtain an attorney or independent expert evaluation, that the 2140
respondent may be represented by court-appointed counsel or have 2141
independent expert evaluation of the person's physical or mental 2142
condition, or both, at public expense if the person is indigent 2143
and upon appointment of an attorney to represent the respondent 2144
notify the respondent of the name, address, and telephone number 2145
of the attorney appointed to represent the respondent;2146

        (4) Cause the respondent to be examined not later than 2147
twenty-four hours before the hearing date by a physician for the 2148
purpose of a physical examination and by a qualified health 2149
professional for the purpose of a drug and alcohol addiction 2150
assessment and diagnosis;2151

       (5) Conduct the hearing.2152

       (C) The physician and qualified health professional who 2153
examine the respondent pursuant to division (B)(4) of this section 2154
or who are obtained by or appointed for the respondent pursuant to 2155
division (B)(3) of this section shall certify their findings to 2156
the court within twenty-four hours of the examinations. The 2157
findings of each qualified health professional shall include a 2158
recommendation for treatment if the qualified health professional 2159
determines that treatment is necessary.2160

       (D) If the probate court finds upon completion of the hearing 2161
held under division (B) of this section that the respondent should 2162
be ordered to undergo treatment, the court shall order the 2163
treatment at a level of care and for a length of time recommended 2164
by the qualified health professional who conducted the examination 2165
of the respondent under this section. Failure of a respondent to 2166
undergo treatment ordered pursuant to this division is contempt of 2167
court.2168

       (E) If, at any time after a petition is filed under section 2169
3793.34 of the Revised Code, the probate court finds that there is 2170
not probable cause to continue treatment or if the petitioner 2171
withdraws the petition, then the court shall dismiss the 2172
proceedings against the respondent.2173

       Sec. 3793.36. (A) Following an examination by a qualified 2174
health professional and a certification by that professional that 2175
the person meets the criteria specified in section 3793.33 of the 2176
Revised Code, a probate court may order the person hospitalized 2177
for a period not to exceed seventy-two hours if the court finds by 2178
clear and convincing evidence that the person presents an imminent 2179
threat of danger to self, family, or others as a result of alcohol 2180
and other drug abuse. However, if the hearing to be held under 2181
section 3793.35 of the Revised Code will not be held within 2182
seventy-two hours, the court may order the person hospitalized 2183
until the hearing. In making its order, the court shall inform the 2184
person that the person may immediately make a reasonable number of 2185
telephone calls or use other reasonable means to contact an 2186
attorney, a licensed physician, or a qualified health 2187
professional, to contact any other person or persons to secure 2188
representation by counsel, or to obtain medical or psychological 2189
assistance and that the person will be provided assistance in 2190
making calls if the assistance is needed and requested.2191

       (B) Any person who has been admitted to a hospital under 2192
division (A) of this section shall be released from the hospital 2193
immediately upon the expiration of the time period established by 2194
the court for the hospitalization.2195

       (C) No person ordered hospitalized under this section shall 2196
be held in jail pending transportation to the hospital or 2197
evaluation unless the probate court previously has found the 2198
person to be in contempt of court for either failure to undergo 2199
treatment or failure to appear at the evaluation ordered pursuant 2200
to section 3793.35 of the Revised Code.2201

       Sec. 3793.37. When a probate court is authorized to issue an 2202
order that the respondent be transported to a hospital, the court 2203
may issue a summons. If the respondent fails to attend an 2204
examination scheduled before the hearing under section 3793.35 of 2205
the Revised Code, the court shall issue a summons. A summons so 2206
issued shall be directed to the respondent and shall command the 2207
respondent to appear at a time and place specified in the summons. 2208
If a respondent who has been summoned fails to appear at the 2209
hospital or the examination, the probate court may order the 2210
sheriff or any other peace officer to transport the respondent to 2211
a hospital on the list provided under section 3793.38 of the 2212
Revised Code for treatment. The sheriff or any other peace 2213
officer, upon agreement of a person authorized by the peace 2214
officer, may authorize a board of alcohol, drug addiction, and 2215
mental health services, a private agency under contract with a 2216
board of alcohol, drug addiction, and mental health services, or 2217
an ambulance service designated by a board of alcohol, drug 2218
addiction, and mental health services to transport the respondent 2219
to the hospital. The transportation costs of the sheriff, other 2220
peace officer, ambulance service, or other private agency under 2221
contract with the board of alcohol and drug addiction services 2222
shall be included in the costs of treatment for alcohol and other 2223
drug abuse to be paid by the petitioner.2224

       Sec. 3793.38. Each board of alcohol, drug addiction, and 2225
mental health services on at least an annual basis shall submit 2226
each of the following lists to the clerk of the probate court in 2227
each county served by the board:2228

       (A) A list of all hospitals in the counties served by the 2229
board that are able and willing to take respondents ordered to 2230
undergo seventy-two hours of treatment and observation pursuant to 2231
section 3793.36 of the Revised Code;2232

       (B) A list of hospitals and treatment providers in the 2233
counties served by the board that are able and willing to provide 2234
treatment for alcohol and other drug abuse ordered pursuant to 2235
section 3793.35 of the Revised Code.2236

       Sec. 3793.39. Sections 3793.12, 3793.13, and 3793.14 of the 2237
Revised Code apply to a person who is ordered to undergo treatment 2238
under sections 3793.31 to 3793.39 of the Revised Code.2239

       Sec. 5301.071.  No instrument conveying real estateproperty, 2240
or any interest thereinin real property, and of record in the 2241
office of the county recorder of the county within this state in 2242
which suchthat real estateproperty is situated shall be deemed2243
considered defective nor shall the validity of suchthat2244
conveyance be affected because of any of the following:2245

       (A) The dower interest of the spouse of any grantor was not 2246
specifically released, but suchthat spouse executed saidthe2247
instrument in the manner provided in section 5301.01 of the 2248
Revised Code.2249

       (B) The officer taking the acknowledgment of suchthe2250
instrument having an official seal did not affix suchthat seal to 2251
the certificate of acknowledgment.2252

       (C) The certificate of acknowledgment is not on the same 2253
sheet of paper as the instrument.2254

       (D) The executor, administrator, guardian, assignee, or 2255
trustee making suchthe instrument signed or acknowledged the same 2256
individually instead of in hisa representative or official 2257
capacity.2258

       (E)(1) The grantor or grantee of the instrument is a trust 2259
rather than the trustee or trustees of the trust if the trust 2260
named as grantor or grantee has been duly created under the laws 2261
of the state of its existence at the time of the conveyance and a 2262
memorandum of trust that complies with section 5301.255 of the 2263
Revised Code and contains a description of the real property 2264
conveyed by that instrument is recorded in the office of the 2265
county recorder in which the instrument of conveyance is recorded. 2266
Upon compliance with division (E)(1) of this section, a conveyance 2267
to a trust shall be considered to be a conveyance to the trustee 2268
or trustees of the trust in furtherance of the manifest intention 2269
of the parties.2270

        (2) Except as otherwise provided in division (E)(2) of this 2271
section, division (E)(1) of this section shall be given 2272
retroactive effect to the fullest extent permitted under section 2273
28 of Article II, Ohio Constitution. Division (E) of this section 2274
shall not be given retroactive or curative effect if to do so 2275
would invalidate or supersede any instrument that conveys real 2276
property, or any interest in the real property, recorded in the 2277
office of the county recorder in which that real property is 2278
situated prior to the date of recording of a curative memorandum 2279
of trust or the effective date of this section, whichever event 2280
occurs later.2281

       Sec. 5747.02.  (A) For the purpose of providing revenue for 2282
the support of schools and local government functions, to provide 2283
relief to property taxpayers, to provide revenue for the general 2284
revenue fund, and to meet the expenses of administering the tax 2285
levied by this chapter, there is hereby levied on every 2286
individual, trust, and estate residing in or earning or receiving 2287
income in this state, on every individual, trust, and estate 2288
earning or receiving lottery winnings, prizes, or awards pursuant 2289
to Chapter 3770. of the Revised Code, and on every individual, 2290
trust, and estate otherwise having nexus with or in this state 2291
under the Constitution of the United States, an annual tax 2292
measured in the case of individuals by Ohio adjusted gross income 2293
less an exemption for the taxpayer, the taxpayer's spouse, and 2294
each dependent as provided in section 5747.025 of the Revised 2295
Code; measured in the case of trusts by modified Ohio taxable 2296
income under division (D) of this section; and measured in the 2297
case of estates by Ohio taxable income. The tax imposed by this 2298
section on the balance thus obtained is hereby levied as follows: 2299

       (1) For taxable years beginning in 2004: 2300

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2301
OR 2302
MODIFIED OHIO 2303
TAXABLE INCOME (TRUSTS) 2304
OR 2305
OHIO TAXABLE INCOME (ESTATES) TAX 2306

$5,000 or less .743% 2307
More than $5,000 but not more than $10,000 $37.15 plus 1.486% of the amount in excess of $5,000 2308
More than $10,000 but not more than $15,000 $111.45 plus 2.972% of the amount in excess of $10,000 2309
More than $15,000 but not more than $20,000 $260.05 plus 3.715% of the amount in excess of $15,000 2310
More than $20,000 but not more than $40,000 $445.80 plus 4.457% of the amount in excess of $20,000 2311
More than $40,000 but not more than $80,000 $1,337.20 plus 5.201% of the amount in excess of $40,000 2312
More than $80,000 but not more than $100,000 $3,417.60 plus 5.943% of the amount in excess of $80,000 2313
More than $100,000 but not more than $200,000 $4,606.20 plus 6.9% of the amount in excess of $100,000 2314
More than $200,000 $11,506.20 plus 7.5% of the amount in excess of $200,000 2315

       (2) For taxable years beginning in 2005: 2316

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2317
OR 2318
MODIFIED OHIO 2319
TAXABLE INCOME (TRUSTS) 2320
OR 2321
OHIO TAXABLE INCOME (ESTATES) TAX 2322

$5,000 or less .712% 2323
More than $5,000 but not more than $10,000 $35.60 plus 1.424% of the amount in excess of $5,000 2324
More than $10,000 but not more than $15,000 $106.80 plus 2.847% of the amount in excess of $10,000 2325
More than $15,000 but not more than $20,000 $249.15 plus 3.559% of the amount in excess of $15,000 2326
More than $20,000 but not more than $40,000 $427.10 plus 4.27% of the amount in excess of $20,000 2327
More than $40,000 but not more than $80,000 $1,281.10 plus 4.983% of the amount in excess of $40,000 2328
More than $80,000 but not more than $100,000 $3,274.30 plus 5.693% of the amount in excess of $80,000 2329
More than $100,000 but not more than $200,000 $4,412.90 plus 6.61% of the amount in excess of $100,000 2330
More than $200,000 $11,022.90 plus 7.185% of the amount in excess of $200,000 2331

       (3) For taxable years beginning in 2006: 2332

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2333
OR 2334
MODIFIED OHIO 2335
TAXABLE INCOME (TRUSTS) 2336
OR 2337
OHIO TAXABLE INCOME (ESTATES) TAX 2338

$5,000 or less .681% 2339
More than $5,000 but not more than $10,000 $34.05 plus 1.361% of the amount in excess of $5,000 2340
More than $10,000 but not more than $15,000 $102.10 plus 2.722% of the amount in excess of $10,000 2341
More than $15,000 but not more than $20,000 $238.20 plus 3.403% of the amount in excess of $15,000 2342
More than $20,000 but not more than $40,000 $408.35 plus 4.083% of the amount in excess of $20,000 2343
More than $40,000 but not more than $80,000 $1,224.95 plus 4.764% of the amount in excess of $40,000 2344
More than $80,000 but not more than $100,000 $3,130.55 plus 5.444% of the amount in excess of $80,000 2345
More than $100,000 but not more than $200,000 $4,219.35 plus 6.32% of the amount in excess of $100,000 2346
More than $200,000 $10,539.35 plus 6.87% of the amount in excess of $200,000 2347

       (4) For taxable years beginning in 2007: 2348

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2349
OR 2350
MODIFIED OHIO 2351
TAXABLE INCOME (TRUSTS) 2352
OR 2353
OHIO TAXABLE INCOME (ESTATES) TAX 2354

$5,000 or less .649% 2355
More than $5,000 but not more than $10,000 $32.45 plus 1.299% of the amount in excess of $5,000 2356
More than $10,000 but not more than $15,000 $97.40 plus 2.598% of the amount in excess of $10,000 2357
More than $15,000 but not more than $20,000 $227.30 plus 3.247% of the amount in excess of $15,000 2358
More than $20,000 but not more than $40,000 $389.65 plus 3.895% of the amount in excess of $20,000 2359
More than $40,000 but not more than $80,000 $1,168.65 plus 4.546% of the amount in excess of $40,000 2360
More than $80,000 but not more than $100,000 $2,987.05 plus 5.194% of the amount in excess of $80,000 2361
More than $100,000 but not more than $200,000 $4,025.85 plus 6.031% of the amount in excess of $100,000 2362
More than $200,000 $10,056.85 plus 6.555% of the amount in excess of $200,000 2363

       (5) For taxable years beginning in 2008, 2009, or 2010: 2364

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2365
OR 2366
MODIFIED OHIO 2367
TAXABLE INCOME (TRUSTS) 2368
OR 2369
OHIO TAXABLE INCOME (ESTATES) TAX 2370

$5,000 or less .618% 2371
More than $5,000 but not more than $10,000 $30.90 plus 1.236% of the amount in excess of $5,000 2372
More than $10,000 but not more than $15,000 $92.70 plus 2.473% of the amount in excess of $10,000 2373
More than $15,000 but not more than $20,000 $216.35 plus 3.091% of the amount in excess of $15,000 2374
More than $20,000 but not more than $40,000 $370.90 plus 3.708% of the amount in excess of $20,000 2375
More than $40,000 but not more than $80,000 $1,112.50 plus 4.327% of the amount in excess of $40,000 2376
More than $80,000 but not more than $100,000 $2,843.30 plus 4.945% of the amount in excess of $80,000 2377
More than $100,000 but not more than $200,000 $3,832.30 plus 5.741% of the amount in excess of $100,000 2378
More than $200,000 $9,573.30 plus 6.24% of the amount in excess of $200,000 2379

       (6) For taxable years beginning in 2011 or thereafter: 2380

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2381
OR 2382
MODIFIED OHIO 2383
TAXABLE INCOME (TRUSTS) 2384
OR 2385
OHIO TAXABLE INCOME (ESTATES) TAX 2386

$5,000 or less .587% 2387
More than $5,000 but not more than $10,000 $29.35 plus 1.174% of the amount in excess of $5,000 2388
More than $10,000 but not more than $15,000 $88.05 plus 2.348% of the amount in excess of $10,000 2389
More than $15,000 but not more than $20,000 $205.45 plus 2.935% of the amount in excess of $15,000 2390
More than $20,000 but not more than $40,000 $352.20 plus 3.521% of the amount in excess of $20,000 2391
More than $40,000 but not more than $80,000 $1,056.40 plus 4.109% of the amount in excess of $40,000 2392
More than $80,000 but not more than $100,000 $2,700.00 plus 4.695% of the amount in excess of $80,000 2393
More than $100,000 but not more than $200,000 $3,639.00 plus 5.451% of the amount in excess of $100,000 2394
More than $200,000 $9,090.00 plus 5.925% of the amount in excess of $200,000 2395

       In July of each year, beginning in 2010, the tax commissioner 2396
shall adjust the income amounts prescribed in this division by 2397
multiplying the percentage increase in the gross domestic product 2398
deflator computed that year under section 5747.025 of the Revised 2399
Code by each of the income amounts resulting from the adjustment 2400
under this division in the preceding year, adding the resulting 2401
product to the corresponding income amount resulting from the 2402
adjustment in the preceding year, and rounding the resulting sum 2403
to the nearest multiple of fifty dollars. The tax commissioner 2404
also shall recompute each of the tax dollar amounts to the extent 2405
necessary to reflect the adjustment of the income amounts. The 2406
rates of taxation shall not be adjusted. 2407

       The adjusted amounts apply to taxable years beginning in the 2408
calendar year in which the adjustments are made. The tax 2409
commissioner shall not make such adjustments in any year in which 2410
the amount resulting from the adjustment would be less than the 2411
amount resulting from the adjustment in the preceding year. 2412

       (B) If the director of budget and management makes a 2413
certification to the tax commissioner under division (B) of 2414
section 131.44 of the Revised Code, the amount of tax as 2415
determined under division (A) of this section shall be reduced by 2416
the percentage prescribed in that certification for taxable years 2417
beginning in the calendar year in which that certification is 2418
made. 2419

       (C) The levy of this tax on income does not prevent a 2420
municipal corporation, a joint economic development zone created 2421
under section 715.691, or a joint economic development district 2422
created under section 715.70 or 715.71 or sections 715.72 to 2423
715.81 of the Revised Code from levying a tax on income. 2424

       (D) This division applies only to taxable years of a trust 2425
beginning in 2002 or thereafter. 2426

       (1) The tax imposed by this section on a trust shall be 2427
computed by multiplying the Ohio modified taxable income of the 2428
trust by the rates prescribed by division (A) of this section. 2429

       (2) A nonresidentresident trust may claim a credit against 2430
the tax computed under division (D) of this section equal to the 2431
lesser of (1) the tax paid to another state or the District of 2432
Columbia on the nonresidentresident trust's modified nonbusiness 2433
income, other than the portion of the nonresidentresident trust's 2434
nonbusiness income that is qualifying investment income as defined 2435
in section 5747.012 of the Revised Code, or (2) the effective tax 2436
rate, based on modified Ohio taxable income, multiplied by the 2437
nonresidentresident trust's modified nonbusiness income other 2438
than the portion of the nonresidentresident trust's nonbusiness 2439
income that is qualifying investment income. The credit applies 2440
before any other applicable credits. 2441

       (3) The credits enumerated in divisions (A)(1) to (13) of 2442
section 5747.98 of the Revised Code do not apply to a trust 2443
subject to division (D) of this section. Any credits enumerated in 2444
other divisions of section 5747.98 of the Revised Code apply to a 2445
trust subject to division (D) of this section. To the extent that 2446
the trust distributes income for the taxable year for which a 2447
credit is available to the trust, the credit shall be shared by 2448
the trust and its beneficiaries. The tax commissioner and the 2449
trust shall be guided by applicable regulations of the United 2450
States treasury regarding the sharing of credits. 2451

       (E) For the purposes of this section, "trust" means any trust 2452
described in Subchapter J of Chapter 1 of the Internal Revenue 2453
Code, excluding trusts that are not irrevocable as defined in 2454
division (I)(3)(b) of section 5747.01 of the Revised Code and that 2455
have no modified Ohio taxable income for the taxable year, 2456
charitable remainder trusts, qualified funeral trusts and preneed 2457
funeral contract trusts established pursuant to sections 4717.31 2458
to 4717.38 of the Revised Code that are not qualified funeral 2459
trusts, endowment and perpetual care trusts, qualified settlement 2460
trusts and funds, designated settlement trusts and funds, and 2461
trusts exempted from taxation under section 501(a) of the Internal 2462
Revenue Code. 2463

       Sec. 5801.10.  (A) As used in this section, "creditor" means 2464
any of the following:2465

       (1) A person holding a debt or security for a debt entered 2466
into by a trustee on behalf of the trust;2467

       (2) A person holding a debt secured by one or more assets of 2468
the trust;2469

       (3) A person having a claim against the trustee or the assets 2470
of the trust under section 5805.06 of the Revised Code;2471

       (4) A person who has attached through legal process a 2472
beneficiary's interest in the trust.2473

       (B) The parties to an agreement under this section shall be 2474
all of the following, or their representatives under the 2475
representation provisions of Chapter 5803. of the Revised Code, 2476
except that only the settlor and any trustee are required to be 2477
parties to an amendment of any revocable trust:2478

       (1) The settlor if living and if no adverse income or 2479
transfer tax results would arise from the settlor's participation;2480

       (2) All beneficiaries;2481

       (3) All currently serving trustees;2482

       (4) Creditors, if their interest is to be affected by the 2483
agreement;2484

       (5) The attorney general if an agreement described in 2485
division (C)(7) of this section is being made and either of the 2486
following applies:2487

       (a) An organization with one or more purposes that are 2488
described in division (A) of section 5804.05 of the Revised Code 2489
is a beneficiary.2490

       (b) The trust is a charitable trust.2491

       (C) The persons specified in division (B) of this section may 2492
by written instrument enter into an agreement with respect to any 2493
matter concerning the construction of, administration of, or 2494
distributions under the terms of the trust, the investment of 2495
income or principal held by the trustee, or other matters. The 2496
agreement may not effect a termination of the trust before the 2497
date specified for the trust's termination in the terms of the 2498
trust, change the interests of the beneficiaries in the trust 2499
except as necessary to effect a modification described in division 2500
(C)(5) or, (6), or (7) of this section, or include terms and 2501
conditions that could not be properly approved by the court under 2502
Chapters 5801. to 5811. of the Revised Code or other applicable 2503
law. The invalidity of any provision of the agreement does not 2504
affect the validity of other provisions of the agreement. Matters 2505
that may be resolved by a private settlement agreement include, 2506
but are not limited to, all of the following:2507

       (1) Determining classes of creditors, beneficiaries, heirs, 2508
next of kin, or other persons;2509

       (2) Resolving disputes arising out of the administration or 2510
distribution under the terms of the trust, including disputes over 2511
the construction of the language of the trust instrument or 2512
construction of the language of other writings that affect the 2513
terms of the trust;2514

       (3) Granting to the trustee necessary or desirable powers not 2515
granted in the terms of the trust or otherwise provided by law, to 2516
the extent that those powers either are not inconsistent with the 2517
express provisions or purposes of the terms of the trust or, if 2518
inconsistent with the express provisions or purposes of the terms 2519
of the trust, are necessary for the due administration of the 2520
terms of the trust;2521

       (4) Modifying the terms of the trust, if the modification is 2522
not inconsistent with any dominant purpose or objective of the 2523
trust;2524

       (5) Modifying the terms of the trust in the manner required 2525
to qualify the gift under the terms of the trust for the 2526
charitable estate or gift tax deduction permitted by federal law, 2527
including the addition of mandatory governing instrument 2528
requirements for a charitable remainder trust as required by the 2529
Internal Revenue Code and regulations promulgated under it in any 2530
case in which all parties interested in the trust have submitted 2531
written agreements to the proposed changes or written disclaimer 2532
of interest;2533

       (6) Modifying the terms of the trust in the manner required 2534
to qualify any gift under the terms of the trust for the estate 2535
tax marital deduction available to noncitizen spouses, including 2536
the addition of mandatory governing instrument requirements for a 2537
qualified domestic trust under section 2056A of the Internal 2538
Revenue Code and regulations promulgated under it in any case in 2539
which all parties interested in the trust have submitted written 2540
agreements to the proposed changes or written disclaimer of 2541
interest;2542

       (7)(a) Modifying the terms of a trust that do not refer to 2543
the repeal of the federal estate tax or federal 2544
generation-skipping transfer tax and the effect of that repeal on 2545
the disposition of the trust if all of the following apply:2546

       (i) One or both of those taxes do not apply as of a 2547
decedent's death by reason of their repeal.2548

       (ii) The terms of the trust contain one or more federal 2549
estate tax terms or a division of trust property based on federal 2550
estate tax imposition or contains one or more federal 2551
generation-skipping transfer tax terms or a division of trust 2552
property based on federal generation-skipping transfer tax 2553
imposition.2554

       (iii) The parties are entering into the agreement in order to 2555
give effect to the settlor's intent in interpreting the effect of 2556
one or more of the federal estate tax terms or a division of trust 2557
property based on federal estate tax imposition or of one or more 2558
federal generation-skipping transfer tax terms or a division of 2559
trust property based on federal generation-skipping transfer tax 2560
imposition, whether or not that agreement alters the impact of 2561
division (B) of section 5815.49 of the Revised Code that would 2562
have applied absent the agreement.2563

       (b) An action of the congress of the United States following 2564
the death of a decedent that purports to enact federal estate tax 2565
or federal generation-skipping transfer tax retroactively so that 2566
it would purport to apply as of the death of the decedent will not 2567
prevent the condition set forth in division (C)(7)(a)(i) of this 2568
section from being met. However, the parties to the agreement may 2569
provide for the impact of that retroactive legislation.2570

       (c) As used in division (C)(7) of this section, "federal 2571
estate tax term," "division of trust property based on federal 2572
estate tax imposition," "federal generation-skipping transfer tax 2573
term," and "division of trust property based on federal 2574
generation-skipping transfer tax imposition" have the same 2575
meanings as in section 5815.49 of the Revised Code.2576

       (8) Resolving any other matter that arises under Chapters 2577
5801. to 5811. of the Revised Code.2578

       (D) No agreement shall be entered into under this section 2579
affecting the rights of a creditor without the creditor's consent 2580
or affecting the collection rights of federal, state, or local 2581
taxing authorities.2582

       (E) Any agreement entered into under this section that 2583
complies with the requirements of division (C) of this section 2584
shall be final and binding on the trustee, the settlor if living, 2585
all beneficiaries, creditors who are parties to the agreement, and 2586
their heirs, successors, and assigns.2587

       (F) Notwithstanding anything in this section, in division (D) 2588
of section 5803.03 of the Revised Code, or in any other rule of 2589
law to the contrary, a trustee serving under the terms of the 2590
trust shall only represent its own individual or corporate 2591
interests in negotiating or entering into an agreement subject to 2592
this section. No trustee serving under the terms of the trust 2593
shall be considered to represent any settlor, beneficiary, or the 2594
interests of any settlor or beneficiary in negotiating or entering 2595
into an agreement subject to this section.2596

       (G) Any party to a private settlement agreement entered into 2597
under this section may request the court to approve the agreement, 2598
to determine whether the representation as provided in Chapter 2599
5803. of the Revised Code was adequate, and to determine whether 2600
the agreement contains terms and conditions the court could have 2601
properly approved.2602

       (H) If an agreement entered into under this section contains 2603
a provision requiring binding arbitration of any disputes arising 2604
under the agreement, the provision is enforceable.2605

       (I) Nothing in this section affects any of the following:2606

       (1) The right of a beneficiary to disclaim under section 2607
5815.36 of the Revised Code;2608

       (2) The termination or modification of a trust under section 2609
5804.10, 5804.11, 5804.12, 5804.13, 5804.14, 5804.15, or 5804.16 2610
of the Revised Code;2611

       (3) The ability of a trustee to divide or consolidate a trust 2612
under section 5804.17 of the Revised Code;2613

       (4) The power of the trustee to make distributions pursuant 2614
to section 5808.18 of the Revised Code.2615

       (J) Nothing in this section restricts or limits the 2616
jurisdiction of any court to dispose of matters not covered by 2617
agreements under this section or to supervise the acts of trustees 2618
appointed by that court.2619

       (K) This section shall be liberally construed to favor the 2620
validity and enforceability of agreements entered into under it.2621

       (L) A trustee serving under the trust instrument is not 2622
liable to any third person arising from any loss due to that 2623
trustee's actions or inactions taken or omitted in good faith 2624
reliance on the terms of an agreement entered into under this 2625
section.2626

       (M) ThisSubject to divisions (B)(5) and (C)(7) of this 2627
section, this section does not apply to any of the following:2628

        (1) A charitable trust that has one or more charitable 2629
organizations as qualified beneficiaries;2630

        (2) A charitable trust the terms of which authorize or direct 2631
the trustee to distribute trust income or principal to one or more 2632
charitable organizations to be selected by the trustee, or for one 2633
or more charitable purposes described in division (A) of section 2634
5804.05 of the Revised Code, if any of the following apply:2635

        (a) The distributions may be made on the date that an 2636
agreement under this section would be entered into.2637

        (b) The distributions could be made on the date that an 2638
agreement under this section would be entered into if the 2639
interests of the current beneficiaries of the trust terminated on 2640
that date, but the termination of those interests would not cause 2641
the trust to terminate.2642

        (c) The distributions could be made on the date that an 2643
agreement under this section would be entered into if the trust 2644
terminated on that date.2645

       Sec. 5804.12.  (A) The court may modify the administrative or 2646
dispositive terms of a trust or terminate the trust if because of 2647
circumstances not anticipated by the settlor modification or 2648
termination will further the purposes of the trust. To the extent 2649
practicable, the court shall make the modification in accordance 2650
with the settlor's probable intention.2651

       (B) The court may modify the administrative terms of a trust 2652
if continuation of the trust on its existing terms would be 2653
impracticable or impair the trust's administration.2654

       (C) Upon termination of a trust under this section, the 2655
trustee shall distribute the trust property in a manner consistent 2656
with the purposes of the trust.2657

       (D)(1) The court may modify or interpret the terms of a 2658
trust, including, but not limited to, a charitable trust or a 2659
trust having as a beneficiary an organization with one or more 2660
purposes that are described in division (A) of section 5804.05 of 2661
the Revised Code, that contains a federal estate tax term or a 2662
division of trust property based on federal estate tax imposition, 2663
or contains a federal generation-skipping transfer tax term or a 2664
division of trust property based on federal generation-skipping 2665
transfer tax imposition, but does not refer to the inapplicability 2666
of the federal estate tax or federal generation-skipping transfer 2667
tax by reason of their repeal and the effect of the 2668
inapplicability on the disposition of the trust.2669

       (2) As used in division (D)(1) of this section, "federal 2670
estate tax term," "division of trust property based on federal 2671
estate tax imposition," "federal generation-skipping transfer tax 2672
term," and "division of trust property based on federal 2673
generation-skipping transfer tax imposition" have the same 2674
meanings as in section 5815.49 of the Revised Code.2675

       Sec. 5808.14.  (A) The judicial standard of review for 2676
discretionary trusts is that the trustee shall exercise a 2677
discretionary power reasonably, in good faith, and in accordance 2678
with the terms and purposes of the trust and the interests of the 2679
beneficiaries, except that with respect to distribution decisions 2680
a reasonableness standard shall not be applied to the exercise of 2681
discretion by the trustee of a wholly discretionary trust. The 2682
greater the grant of discretion by the settlor to the trustee, the 2683
broader the range of permissible conduct by the trustee in 2684
exercising it.2685

       (B) Subject to division (D) of this section, and unless the 2686
terms of the trust expressly indicate that a rule in this division 2687
does not apply:2688

       (1) A person other than a settlor who is a beneficiary and 2689
trustee of a trust that confers on the trustee a power to make 2690
discretionary distributions to or for the trustee's personal 2691
benefit may exercise the power only in accordance with an 2692
ascertainable standard.2693

       (2) A trustee may not exercise a power to make discretionary 2694
distributions to satisfy a legal obligation of support that the 2695
trustee personally owes another person.2696

       (C) A power whose exercise is limited or prohibited by 2697
division (B) of this section may be exercised by a majority of the 2698
remaining trustees whose exercise of the power is not so limited 2699
or prohibited. If the power of all trustees is so limited or 2700
prohibited, the court may appoint a special fiduciary with 2701
authority to exercise the power.2702

       (D) Division (B) of this section does not apply to any of the 2703
following:2704

       (1) A power held by the settlor's spouse who is the trustee 2705
of a trust for which a marital deduction, as defined in section 2706
2056(b)(5) or 2523(e) of the Internal Revenue Code, was previously 2707
allowed;2708

       (2) Any trust during any period that the trust may be revoked 2709
or amended by its settlor;2710

       (3) A trust if contributions to the trust qualify for the 2711
annual exclusion under section 2503(c) of the Internal Revenue 2712
Code.2713

       (E) For purposes of division (A) of this section, a trustee 2714
who acts reasonably and in good faith in exercising the power to 2715
distribute trust income or principal to the trustee of a second 2716
trust in accordance with division (A) or (B) of section 5808.18 of 2717
the Revised Code is presumed to have acted in accordance with the 2718
terms and purposes of the trust and the interests of the 2719
beneficiaries. 2720

       Sec. 5808.17.  (A) Upon termination or partial termination of 2721
a trust, the trustee may send to the beneficiaries a proposal for 2722
distribution. The right of any beneficiary to object to the 2723
proposed distribution terminates if the beneficiary does not 2724
notify the trustee of an objection within thirty days after the 2725
proposal was sent but only if the proposal informed the 2726
beneficiary of the right to object and of the time allowed for 2727
objection.2728

       (B) Upon the occurrence of an event terminating or partially 2729
terminating a trust, the trustee shall proceed expeditiously to 2730
distribute the trust property to the persons entitled to it, 2731
subject to the right of the trustee to retain a reasonable reserve 2732
for the payment of debts, expenses, and taxes.2733

       (C) A release by a beneficiary of a trustee from liability 2734
for breach of trust is invalid to the extent that it was induced 2735
by improper conduct of the trustee or that the beneficiary, at the 2736
time of the release, did not know of the beneficiary's rights or 2737
of the material facts relating to the breach.2738

       (D) If a beneficiary who was entitled to receive a 2739
distribution is deceased, the beneficiary's death did not 2740
terminate the beneficiary's right to receive the distribution, and 2741
an administration of the beneficiary's estate is open, the trustee 2742
shall make the distribution to the personal representative of the 2743
beneficiary's estate. If a beneficiary who was entitled to receive 2744
a distribution is deceased, the beneficiary's death did not 2745
terminate the beneficiary's right to receive the distribution, and 2746
an administration of the beneficiary's estate is not open, the 2747
trustee, without liability, may make the distribution directly to 2748
the beneficiary's heirs or devisees without requiring the opening 2749
or re-opening of estate administration proceedings if the trustee 2750
does not know of an adverse claim to the distribution and one of 2751
the following applies:2752

       (1) The beneficiary's estate was administered as an intestate 2753
estate in the jurisdiction in which the beneficiary was domiciled 2754
at death, and the trustee does both of the following:2755

       (a) Distributes the personal property included in the 2756
distribution to the person or persons who were determined to be 2757
the heirs of the beneficiary in that administration, in the same 2758
manner as the personal property would have been distributed if it 2759
had been part of the beneficiary's intestate estate;2760

       (b) Distributes the real property included in the 2761
distribution to the person or persons the trustee reasonably 2762
determines were the beneficiary's heirs under the statutes of 2763
descent and distribution, in effect at the time of the 2764
beneficiary's death, of the jurisdiction or jurisdictions in which 2765
the real property is located.2766

       (2) The beneficiary's estate was administered as a testate 2767
estate in the jurisdiction in which the deceased beneficiary was 2768
domiciled at death, and the trustee does both of the following:2769

       (a) Distributes the personal property included in the 2770
distribution to the residuary devisee or devisees under the 2771
beneficiary's will, in the same manner as the personal property 2772
would have been distributed in that administration if it had been 2773
part of the beneficiary's testate estate;2774

       (b) Distributes the real property included in the 2775
distribution to the person or persons the trustee reasonably 2776
determines would have received the real property under the law of 2777
the jurisdiction or jurisdictions in which the real property is 2778
located.2779

       (3) Division (D)(1) or (2) of this section does not apply, 2780
the beneficiary's death occurred at least six months before the 2781
trustee makes the distribution, and all of the following apply:2782

       (a) The trustee determines that the beneficiary had created a 2783
trust during the beneficiary's life that remained in existence at 2784
the beneficiary's death.2785

       (b) The beneficiary had executed a will that the trustee 2786
reasonably determines would have been admitted to probate if it 2787
had been offered for probate.2788

       (c) The beneficiary's will described in division (D)(3)(b) of 2789
this section devised the residue of the beneficiary's estate to 2790
the trustee of the trust described in division (D)(3)(a) of this 2791
section to be held under the terms of that trust.2792

        (d) The trustee makes the distribution to the trustee of the 2793
trust described in division (D)(3)(a) of this section.2794

       (4) Division (D)(1), (2), or (3) of this section does not 2795
apply, the beneficiary's death occurred at least six months before 2796
the trustee makes the distribution, and all of the following 2797
apply:2798

       (a) The trustee, exercising reasonable diligence, determines 2799
that an administration of the beneficiary's estate has not been 2800
commenced in the jurisdiction in which the trustee reasonably 2801
determines the beneficiary was domiciled at death.2802

       (b) The trustee does not know of an administration of the 2803
beneficiary's estate having been commenced in any other 2804
jurisdiction.2805

       (c) The trustee does not know of a purported last will and 2806
testament of the beneficiary.2807

       (d) The trustee does both of the following:2808

       (i) Distributes the personal property included in the 2809
distribution to the person or persons the trustee reasonably 2810
determines were the beneficiary's heirs under the statutes of 2811
descent and distribution, in effect at the time of the 2812
beneficiary's death, of the jurisdiction in which the trustee 2813
reasonably determines the beneficiary was domiciled at death;2814

       (ii) Distributes the real property included in the 2815
distribution to the person or persons the trustee reasonably 2816
determines were the beneficiary's heirs under the statutes of 2817
descent and distribution, in effect at the time of the 2818
beneficiary's death, of the jurisdiction or jurisdictions in which 2819
the real property is located.2820

       (E) The trustee's protection from liability for making 2821
distributions under division (D) of this section has no effect on 2822
the ability of third parties to pursue claims against the 2823
recipients of those distributions.2824

       Sec. 5808.18. (A) Unless the trust instrument expressly 2825
provides otherwise and subject to the limitations set forth in 2826
this section, all of the following apply:2827

       (1) If a trustee of a trust, referred to in this section as 2828
"first trust," has absolute power under the terms of the first 2829
trust to make distributions of principal to one or more current 2830
beneficiaries, that trustee may exercise that power by 2831
distributing all or any part of the principal subject to the 2832
power, and all or any part of any income that is not otherwise 2833
currently required to be distributed, to the trustee of another 2834
trust, referred to in this section as "second trust," that is for 2835
the benefit of one or more current beneficiaries of the first 2836
trust. The second trust may be a trust under the trust instrument 2837
for the first trust or under a different governing instrument, 2838
including a governing instrument created by the trustee of the 2839
first trust. A trustee of the first trust who is authorized to 2840
make distributions to the trustee of a second trust pursuant to 2841
division (A) of this section may do so at any time, whether or not 2842
the trustee of the first trust would otherwise have made a 2843
distribution at that time to, or for the benefit of, any 2844
beneficiary pursuant to the terms of the first trust.2845

       (2) In determining whether the trustee has absolute power to 2846
make distributions of principal to any current beneficiary and the 2847
identity of the current beneficiaries, all of the following apply:2848

       (a) An absolute power to distribute principal includes any 2849
power to make distributions of principal that is not limited by 2850
reasonably definite standards or ascertainable standards, whether 2851
or not the word "absolute" is used in the trust instrument.2852

       (b) A power to make distributions of principal for purposes 2853
that include best interests, welfare, comfort or happiness, or 2854
words of similar import, if not otherwise limited by reasonably 2855
definite standards or ascertainable standards, constitutes an 2856
absolute power not limited by reasonably definite standards or 2857
ascertainable standards, regardless of any requirement to take 2858
into account other resources of the current beneficiary or 2859
beneficiaries to whom those distributions may be made.2860

       (c) If the current beneficiaries of the first trust are 2861
defined, in whole or in part, as a class of persons, that class 2862
includes any person who falls within that class of persons after 2863
the distribution to the second trust.2864

       (d) A power to make distributions for the benefit of a 2865
beneficiary is considered a power to make distributions to that 2866
beneficiary.2867

       (3) If property is distributed pursuant to the authority 2868
described in division (A) of this section, the governing 2869
instrument for the second trust, without limitation, may do either 2870
of the following:2871

       (a) Grant a power of appointment to one or more of the 2872
beneficiaries for whose benefit the property was so distributed, 2873
including a power to appoint trust property to the power holder, 2874
the power holder's creditors, the power holder's estate, the 2875
creditors of the power holder's estate, or any other person, 2876
whether or not that person is a beneficiary of the first trust or 2877
the second trust;2878

       (b) Provide that, at a time or upon an event specified in 2879
that governing instrument, the remaining trust property shall 2880
thereafter be held for the benefit of the beneficiaries of the 2881
first trust upon terms and conditions that are substantially 2882
identical to the terms and conditions of the trust instrument for 2883
the first trust, except that any current beneficiary or 2884
beneficiaries for whose benefit the property could have been, but 2885
was not, so distributed may be excluded from having any beneficial 2886
interest in the second trust.2887

       (4) For purposes of division (A)(3) of this section:2888

       (a) "Terms and conditions" refer only to those terms and 2889
conditions that govern the interests of the beneficiaries.2890

       (b) Charitable organizations that are not expressly 2891
designated in the terms of the first trust to receive 2892
distributions but to which the trustee of the first trust, in the 2893
discretion of the trustee, or in the discretion of any other 2894
person directing the trustee and acting in a fiduciary capacity, 2895
may at any time make a distribution, are considered beneficiaries 2896
of the first trust.2897

       (B) Unless the trust instrument expressly provides otherwise 2898
and subject to the limitations set forth in this section, a 2899
trustee of a first trust who has power, other than absolute power 2900
as described in division (A) of this section, under the terms of 2901
the first trust to make distributions of principal to one or more 2902
current beneficiaries may exercise that power by distributing all 2903
or any part of the principal subject to the power, and all or any 2904
part of any income that is not otherwise required to be 2905
distributed, to the trustee of a second trust. The second trust 2906
may be a trust under the trust instrument for the first trust or 2907
under a different governing instrument, including a governing 2908
instrument created by the trustee of the first trust. The power 2909
described in this division may be exercised whether or not there 2910
is a current need to distribute trust principal under any standard 2911
contained in the first trust. The exercise of a trustee's power 2912
under this division is valid only if the governing instrument for 2913
the second trust does not materially change the interests of the 2914
beneficiaries of the first trust. For purposes of this division, a 2915
power to make distributions for the benefit of a beneficiary shall 2916
be considered a power to make distributions to that beneficiary.2917

       (C) The exercise of the power to make distributions to a 2918
second trust under division (A) or (B) of this section is subject 2919
to the following additional limitations:2920

       (1)(a) The distribution to the trustee of the second trust 2921
shall not result in the reduction, limitation, or modification of 2922
any of the following rights or interests of a beneficiary of the 2923
first trust if the right or interest has come into effect with 2924
respect to the beneficiary:2925

       (i) The current right to a mandatory distribution of income 2926
or principal of the first trust;2927

       (ii) The current mandatory annuity or unitrust interest in 2928
the property of the first trust;2929

       (iii) The right annually to withdraw a percentage of the 2930
value of the first trust or a specified dollar amount.2931

       (b) For purposes of division (C)(1)(a)(i) of this section, a 2932
beneficiary's current right to a distribution of income is not 2933
considered to be mandatory if, under the terms of the first trust, 2934
current distributions of principal may be made to any person other 2935
than that current beneficiary.2936

       (2) If any transfer to the first trust qualified, or if not 2937
for the provisions of division (A) or (B) of this section would 2938
have qualified, for a marital or charitable deduction for purposes 2939
of any federal income, gift, or estate tax under the Internal 2940
Revenue Code, or for purposes of any state income, gift, estate, 2941
or inheritance tax, the governing instrument for the second trust 2942
shall not include or omit any term that, if included in or omitted 2943
from the trust instrument for the first trust, would have 2944
prevented the first trust from qualifying for that deduction, or 2945
would have reduced the amount of the deduction, under the same 2946
provisions of the Internal Revenue Code or under the same 2947
provisions of the applicable state law under which the transfer to 2948
the first trust so qualified.2949

       (3) If any transfer to the first trust has been treated, or 2950
if not for the provisions of division (A) or (B) of this section 2951
would have been treated, as a gift qualifying for the exclusion 2952
from the gift tax described in section 2503(b) of the Internal 2953
Revenue Code, the governing instrument for the second trust shall 2954
not include or omit any term that, if included in or omitted from 2955
the trust instrument for the first trust, would have prevented any 2956
gift to the first trust from so qualifying under the same 2957
provisions of section 2503 of the Internal Revenue Code under 2958
which the transfer to the first trust so qualified.2959

       (4) If the assets of the first trust include any shares of 2960
stock in an S corporation, as defined in section 1361 of the 2961
Internal Revenue Code, and the first trust is, or if not for the 2962
provisions of division (A) or (B) of this section would be, a 2963
permitted shareholder under any provision of section 1361 of the 2964
Internal Revenue Code, the governing instrument for the second 2965
trust shall not include or omit any term that, if included in or 2966
omitted from the trust instrument for the first trust, would have 2967
prevented the first trust from qualifying as a permitted 2968
shareholder of shares of stock in an S corporation under the same 2969
provisions of section 1361 of the Internal Revenue Code under 2970
which the first trust so qualified.2971

       (5) If any transfer to the first trust has been treated, or 2972
if not for the provisions of division (A) or (B) of this section 2973
would have been treated, as a gift qualifying for a zero inclusion 2974
ratio for purposes of the federal generation-skipping transfer tax 2975
under section 2642(c) of the Internal Revenue Code, the governing 2976
instrument for the second trust shall not include or omit any term 2977
that, if included in or omitted from the trust instrument for the 2978
first trust, would have prevented the transfer to the first trust 2979
from so qualifying.2980

       (6) If the assets of the first trust include any interest 2981
subject to the minimum distribution rules of section 401(a)(9) of 2982
the Internal Revenue Code and the treasury regulations issued 2983
under that section, the governing instrument for the second trust 2984
shall not include or omit any term that, if included in or omitted 2985
from the trust instrument for the first trust, would have 2986
shortened the maximum distribution period otherwise allowable 2987
under section 401(a)(9) of the Internal Revenue Code and the 2988
treasury regulations with respect to that interest under the first 2989
trust.2990

       (7)(a) As used in division (C)(7) of this section, "tax 2991
benefit" means any federal or state tax deduction, exemption, 2992
exclusion, or other tax benefit not otherwise listed in division 2993
(C) of this section.2994

       (b) If the trust instrument for the first trust expressly 2995
indicates an intention to qualify for any tax benefit or if the 2996
terms of the trust instrument for the first trust are clearly 2997
designed to enable the first trust to qualify for a tax benefit, 2998
and if the first trust did qualify, or if not for the provisions 2999
of division (A) or (B) of this section would have qualified, for 3000
any tax benefit, the governing instrument for the second trust 3001
shall not include or omit any term that, if included in or omitted 3002
from the trust instrument for the first trust, would have 3003
prevented the first trust from qualifying for that tax benefit.3004

       (8) The distribution to the trustee of the second trust shall 3005
not result in any of the following:3006

       (a) An increase in, or a change in the method of determining, 3007
the compensation of the trustee unless the increase in, or change 3008
in the method of determining, that compensation has been consented 3009
to by all of the persons, other than the trustee of the second 3010
trust, who are current beneficiaries of the second trust or is 3011
approved by the court having jurisdiction over the trust. However, 3012
an increase in compensation of the trustee arising solely because 3013
the duration of the second trust is longer than the duration of 3014
the first trust is not considered an increase in, or a change in 3015
the method of determining, the compensation of the trustee.3016

       (b) A reduction in the standard of care applicable to the 3017
actions of the trustee of the first trust or the second trust or 3018
an exoneration of the trustee of the first trust or the second 3019
trust from liability for actions taken in bad faith or with 3020
willful disregard of the duties of either trustee, including by 3021
increasing the extent to which the trustee is entitled to 3022
indemnification from the trust, as provided in the terms of the 3023
first trust and under any law of this state.3024

       (D) The exercise of the power to distribute trust income or 3025
principal to the trustee of a second trust under division (A) or 3026
(B) of this section shall be by an instrument in writing, signed 3027
by the trustee of the first trust and filed with the records of 3028
the first trust.3029

       (E) The power to distribute trust income or principal to the 3030
trustee of a second trust under division (A) or (B) of this 3031
section shall not be exercised in a manner contrary to any 3032
provision of section 2131.08 of the Revised Code to the extent 3033
applicable to the first trust, and after applying the provisions 3034
of division (B) of section 2131.09 of the Revised Code to the 3035
extent applicable to the first trust. Solely for purposes of 3036
applying under this division the provisions of section 2131.08 and 3037
division (B) of section 2131.09 of the Revised Code, the exercise 3038
of the power to distribute trust income or principal to the 3039
trustee of a second trust under division (A) or (B) of this 3040
section is considered the exercise of a power of appointment other 3041
than a general power of appointment within the meaning of division 3042
(B)(4) of section 2131.09 of the Revised Code.3043

       (F) The trustee of the first trust shall notify all current 3044
beneficiaries of the first trust, in writing, of the intended 3045
distribution to the trustee of a second trust pursuant to division 3046
(A) or (B) of this section not later than thirty days prior to 3047
that distribution. The distribution may be made prior to the 3048
expiration of thirty days from the date on which that notice is 3049
given to all current beneficiaries of the first trust if all of 3050
those current beneficiaries waive the thirty-day period from 3051
receipt of the notice in which the distribution is to be made. The 3052
trustee's giving of notice of an intended distribution under this 3053
division or the waiver or expiration of that thirty-day period 3054
from receipt of the notice do not limit the right of any 3055
beneficiary to object to the exercise of the trustee's power to 3056
distribute trust principal as provided in any other applicable 3057
provision of the Ohio Trust Code.3058

       (G) Any person, other than the trustee, who has a power 3059
exercisable in a fiduciary capacity to direct the trustee to make 3060
any distribution of principal that, if held by the trustee, would 3061
be a distribution as described in division (A) or (B) of this 3062
section, may exercise that power by directing the trustee to make 3063
a distribution under either division (A) or (B) of this section, 3064
whichever would be applicable if that person were the trustee, 3065
subject to all of the limitations described in this section that 3066
apply to a trustee's exercise of that power.3067

       (H) The exercise of the power to distribute trust income or 3068
principal to the trustee of a second trust under division (A) or 3069
(B) of this section is not prohibited by a spendthrift clause or a 3070
provision in the trust instrument that prohibits the amendment or 3071
revocation of the trust.3072

       (I) For purposes of division (A) of section 5808.14 of the 3073
Revised Code, a trustee who acts reasonably and in good faith in 3074
exercising the power to distribute trust income or principal to 3075
the trustee of a second trust in accordance with division (A) or 3076
(B) of this section, is presumed to have acted in accordance with 3077
the terms and purposes of the trust and the interests of the 3078
beneficiaries.3079

       (J) Nothing in this section is intended to create or imply a 3080
duty to exercise a power to distribute income or principal of a 3081
trust, and no inference of impropriety shall arise as a result of 3082
a trustee not exercising the power to make any distribution to the 3083
trustee of a second trust under division (A) or (B) of this 3084
section.3085

       (K) If the first trust is a testamentary trust established 3086
under the will of a testator who was domiciled in this state at 3087
the time of the testator's death, the power to distribute trust 3088
income or principal to the trustee of a second trust under 3089
division (A) or (B) of this section may be exercised only if 3090
approved by the court, if any, that has jurisdiction over the 3091
testamentary trust.3092

       (L) Divisions (A) and (B) of this section do not apply to 3093
either of the following:3094

       (1) Any trust during any period that the trust may be revoked 3095
or amended by its settlor;3096

       (2) Any trustee with respect to any portion of the first 3097
trust as to which that trustee is also the settlor.3098

       (M) If, and to the extent that, a trustee makes any 3099
distribution pursuant to division (A) or (B) of this section to 3100
the trustee of a second trust, then for purposes of division (W) 3101
of section 5801.01 of the Revised Code, the governing instrument 3102
for the second trust is considered to be an amendment of the trust 3103
instrument signed by the settlor of the first trust, even if that 3104
governing instrument is signed by a person other than that 3105
settlor.3106

       (N) Nothing in this section shall be construed to limit the 3107
power of any trustee to distribute trust property in further 3108
trust, whether that power arises under the terms of the trust 3109
instrument, under any other section of Title LVIII of the Revised 3110
Code, under any other statute, or under the common law. The terms 3111
of a trust instrument may do any of the following:3112

       (1) Confer upon the trustee the power to make any 3113
distribution, or confer upon any other person acting in a 3114
fiduciary capacity the power to direct the trustee to make any 3115
distribution, in further trust that are broader or more limited 3116
than, or that conflict with, the provisions of this section;3117

       (2) Provide for different requirements for notice to 3118
beneficiaries of the trust of the trustee's exercise of the power 3119
conferred under the terms of the trust instrument or described in 3120
division (A) or (B) of this section;3121

       (3) Waive any requirement of notice to the beneficiaries of 3122
the trust of the trustee's exercise of the power conferred under 3123
the terms of the trust instrument or described in division (A) or 3124
(B) of this section;3125

       (4) Otherwise include any terms and conditions governing the 3126
distribution in further trust that the settlor of the trust 3127
determines.3128

       (O)(1) Division (A) of this section is intended to be a 3129
codification of the common law of this state in effect prior to 3130
the enactment of this section and applies to distributions, 3131
whenever made, from any trust that is governed by the law of this 3132
state or that has its principal place of administration in this 3133
state, whether that trust was created before, on, or after the 3134
effective date of this section.3135

       (2) Division (B) of this section applies to distributions 3136
made on or after the effective date of this section from any trust 3137
that is governed by the law of this state or that has its 3138
principal place of administration in this state, whether that 3139
trust was created before, on, or after the effective date of this 3140
section.3141

       Sec. 5808.19. (A) As used in this section, unless otherwise 3142
provided in any other provision in this section:3143

       (1) "Beneficiary" means the beneficiary of a future interest 3144
and includes a class member if the future interest is in the form 3145
of a class gift.3146

       (2) "Class member" means an individual who fails to survive 3147
the distribution date by at least one hundred twenty hours but who 3148
would have taken under a future interest in the form of a class 3149
gift had the individual survived the distribution date by at least 3150
one hundred twenty hours.3151

       (3) "Descendant of a grandparent of the transferor" means an 3152
individual who would qualify as a descendant of a grandparent of 3153
the transferor under the rules of construction that would apply to 3154
a class gift under the transferor's will to the descendants of the 3155
transferor's grandparent.3156

       (4) "Distribution date," with respect to a future interest, 3157
means the time when the future interest is to take effect in 3158
possession or enjoyment. The distribution date need not occur at 3159
the beginning or end of a calendar day but may occur at a time 3160
during the course of a day.3161

       (5) "Future interest" means an alternative future interest or 3162
a future interest in the form of a class gift.3163

       (6) "Future interest under the terms of a trust" means a 3164
future interest that was created by a transfer creating a trust or 3165
a transfer to an existing trust, or by an exercise of a power of 3166
appointment to an existing trust, that directs the continuance of 3167
an existing trust, designates a beneficiary of an existing trust, 3168
or creates a trust.3169

       (7) "Per stirpes" means that the shares of the descendants of 3170
a beneficiary who does not survive the distribution date by at 3171
least one hundred twenty hours are determined in the same way they 3172
would have been determined under division (A) of section 2105.06 3173
of the Revised Code if the beneficiary had died intestate and 3174
unmarried on the distribution date.3175

       (8) "Revocable trust" means a trust that was revocable 3176
immediately before the settlor's death by the settlor alone or by 3177
the settlor with the consent of any person other than a person 3178
holding an adverse interest. A trust's characterization as 3179
revocable is not affected by the settlor's lack of capacity to 3180
exercise the power of revocation, regardless of whether an agent 3181
of the settlor under a power of attorney, or a guardian of the 3182
person or estate of the settlor, was serving.3183

       (9) "Stepchild" means a child of the surviving, deceased, or 3184
former spouse of the transferor and not of the transferor.3185

       (10) "Transferor" means any of the following:3186

       (a) The donor and donee of a power of appointment, if the 3187
future interest was in property as a result of the exercise of a 3188
power of appointment;3189

       (b) The testator, if the future interest was devised by will;3190

       (c) The settlor, if the future interest was conveyed by inter 3191
vivos trust.3192

       (B)(1)(a) As used in "surviving descendants" in divisions 3193
(B)(2)(b)(i) and (ii) of this section, "descendants" means the 3194
descendants of a deceased beneficiary or class member who would 3195
take under a class gift created in the trust.3196

       (b) As used in divisions (B)(2)(b)(i) and (ii) of this 3197
section, "surviving beneficiaries" or "surviving descendants" 3198
means beneficiaries or descendants, whichever is applicable, who 3199
survive the distribution date by at least one hundred twenty 3200
hours.3201

       (2) Unless a contrary intent appears in the instrument 3202
creating a future interest under the terms of a trust, each of the 3203
following applies:3204

       (a) A future interest under the terms of a trust is 3205
contingent on the beneficiary's surviving the distribution date by 3206
at least one hundred twenty hours.3207

       (b) If a beneficiary of a future interest under the terms of 3208
a trust does not survive the distribution date by at least one 3209
hundred twenty hours and if the beneficiary is a grandparent of 3210
the transferor, a descendant of a grandparent of the transferor, 3211
or a stepchild of the transferor, either of the following applies:3212

       (i) If the future interest is not in the form of a class gift 3213
and the deceased beneficiary leaves surviving descendants, a 3214
substitute gift is created in the beneficiary's surviving 3215
descendants. The surviving descendants take, per stirpes, the 3216
property to which the beneficiary would have been entitled had the 3217
beneficiary survived the distribution date by at least one hundred 3218
twenty hours.3219

       (ii) If the future interest is in the form of a class gift, 3220
other than a future interest to "issue," "descendants," "heirs of 3221
the body," "heirs," "next of kin," "relatives," or "family," or a 3222
class described by language of similar import, a substitute gift 3223
is created in the surviving descendants of the deceased 3224
beneficiary or beneficiaries. The property to which the 3225
beneficiaries would have been entitled had all of them survived 3226
the distribution date by at least one hundred twenty hours passes 3227
to the surviving beneficiaries and the surviving descendants of 3228
the deceased beneficiaries. Each surviving beneficiary takes the 3229
share to which the surviving beneficiary would have been entitled 3230
had the deceased beneficiaries survived the distribution date by 3231
at least one hundred twenty hours. Each deceased beneficiary's 3232
surviving descendants who are substituted for the deceased 3233
beneficiary take, per stirpes, the share to which the deceased 3234
beneficiary would have been entitled had the deceased beneficiary 3235
survived the distribution date by at least one hundred twenty 3236
hours. For purposes of division (B)(2)(b)(ii) of this section, 3237
"deceased beneficiary" means a class member who failed to survive 3238
the distribution date by at least one hundred twenty hours and 3239
left one or more surviving descendants.3240

       (C) For purposes of this section, each of the following 3241
applies:3242

       (1) Describing a class of beneficiaries as "surviving" or 3243
"living," without specifying when the beneficiaries must be 3244
surviving or living, such as a gift "for my spouse for life, then 3245
to my surviving (or living) children," is not, in the absence of 3246
other language in the trust instrument or other evidence to the 3247
contrary, a sufficient indication of an intent to negate the 3248
application of division (B)(2)(b) of this section.3249

       (2) Subject to division (C)(1) of this section, attaching 3250
words of survivorship to a future interest under the terms of a 3251
trust, such as "for my spouse for life, then to my children who 3252
survive my spouse" or "for my spouse for life, then to my 3253
then-living children" is, in the absence of other language in the 3254
trust instrument or other evidence to the contrary, a sufficient 3255
indication of an intent to negate the application of division 3256
(B)(2)(b) of this section. Words of survivorship under division 3257
(C)(2) of this section include words of survivorship that relate 3258
to the distribution date or to an earlier or an unspecified time, 3259
whether those words of survivorship are expressed as 3260
condition-precedent, condition-subsequent, or in any other form.3261

       (3) A residuary clause in a will is not a sufficient 3262
indication of an intent that is contrary to the application of 3263
this section, whether or not the will specifically provides that 3264
lapsed or failed devises are to pass under the residuary clause. A 3265
residuary clause in a revocable trust instrument is not a 3266
sufficient indication of an intent that is contrary to the 3267
application of this section unless the distribution date is the 3268
date of the settlor's death and the revocable trust instrument 3269
specifically provides that upon lapse or failure the nonresiduary 3270
devise, or nonresiduary devises in general, pass under the 3271
residuary clause.3272

       (D) If, after the application of divisions (B) and (C) of 3273
this section there is no surviving taker of the property, and a 3274
contrary intent does not appear in the instrument creating the 3275
future interest, the property passes in the following order:3276

       (1) If the future interest was created by the exercise of a 3277
power of appointment, the property passes under the donor's 3278
gift-in-default clause, if any, which clause is treated as 3279
creating a future interest under the terms of a trust.3280

       (2) If no taker is produced under division (D)(1) of this 3281
section and the trust was created in a nonresiduary devise in the 3282
transferor's will or in a codicil to the transferor's will, the 3283
property passes under the residuary clause in the transferor's 3284
will. For purposes of division (D)(2) of this section, the 3285
residuary clause is treated as creating a future interest under 3286
the terms of a trust.3287

       (3) If no taker is produced under divisions (D)(1) and (2) of 3288
this section, the transferor is deceased, and the trust was 3289
created in a nonresiduary gift under the terms of a revocable 3290
trust of the transferor, the property passes under the residuary 3291
clause in the transferor's revocable trust instrument. For 3292
purposes of division (D)(3) of this section, the residuary clause 3293
in the transferor's revocable trust instrument is treated as 3294
creating a future interest under the terms of a trust.3295

       (4) If no taker is produced under divisions (D)(1), (2), and 3296
(3) of this section, the property passes to those persons who 3297
would succeed to the transferor's intestate estate and in the 3298
shares as provided in the intestate succession law of the 3299
transferor's domicile if the transferor died on the distribution 3300
date. Notwithstanding division (A)(10) of this section, for 3301
purposes of division (D)(4) of this section, if the future 3302
interest was created by the exercise of a power of appointment, 3303
"transferor" means the donor if the power is a nongeneral power, 3304
or the donee if the power is a general power.3305

       (E) This section applies to all trusts that become 3306
irrevocable on or after the effective date of this section. This 3307
section does not apply to any trust that was irrevocable before 3308
the effective date of this section even if property was added to 3309
the trust on or after that effective date.3310

       Sec. 5809.031. (A) Notwithstanding any other provision of the 3311
Ohio Uniform Prudent Investor Act, unless otherwise provided by 3312
the terms of the trust, the duties of a trustee with respect to 3313
the acquisition, retention, or ownership of a life insurance 3314
policy as a trust asset do not include any of the following 3315
duties:3316

       (1) To determine whether the policy is or remains a proper 3317
investment;3318

       (2) To diversify the investment in the policy relative to any 3319
other life insurance policies or to any other trust assets;3320

       (3) To exercise or not to exercise any option, right, or 3321
privilege available under the policy, including the payment of 3322
premiums, unless there is sufficient cash or there are other 3323
readily marketable trust assets from which to pay the premiums or 3324
there are other trust assets that were designated by the settlor 3325
or any other person transferring those assets to the trust to be 3326
used for that purpose, regardless of whether that exercise or 3327
nonexercise results in the lapse or termination of the policy;3328

       (4) To investigate the financial strength or changes in the 3329
financial strength of the life insurance company maintaining the 3330
policy;3331

       (5) To inquire about changes in the health or financial 3332
condition of the insured or insureds under the policy.3333

       (B) The trustee, the attorney who drafted a trust, or any 3334
person who was consulted with regard to the creation of a trust, 3335
in the absence of fraud, is not liable to the beneficiaries of the 3336
trust or to any other person for any loss arising from the absence 3337
of the duties specified in divisions (A)(1) to (5) of this 3338
section.3339

       (C) Unless otherwise provided by the terms of the trust, this 3340
section applies to a trust established before, on, or after the 3341
effective date of this section and to a life insurance policy 3342
acquired, retained, or owned by a trustee before, on, or after the 3343
effective date of this section.3344

       Sec. 5810.13.  (A) Instead of furnishing a copy of the trust 3345
instrument to a person other than a beneficiary, the trustee may 3346
furnish to the person a certification of trust containing all of 3347
the following information:3348

       (1) A statement that the trust exists and the date the trust 3349
instrument was executed;3350

       (2) The identity of the settlor;3351

       (3) The identity and address of the currently acting trustee;3352

       (4) The powers of the trustee;3353

       (5) The revocability or irrevocability of the trust and the 3354
identity of any person holding a power to revoke the trust;3355

       (6) The authority of cotrustees to sign or otherwise 3356
authenticate and whether all or less than all are required in 3357
order to exercise powers of the trustee.3358

       (B) Any trustee may sign or otherwise authenticate a 3359
certification of trust.3360

       (C) A certification of trust shall state that the trust has 3361
not been revoked, modified, or amended in any manner that would 3362
cause the representations contained in the certification of trust 3363
to be incorrect.3364

       (D) A certification of trust is not required to contain the 3365
dispositive terms of a trust.3366

       (E) A certification of trust may establish the identity of 3367
the trustee and any succession of trustees under division (B) or 3368
(C) of section 5810.14 of the Revised Code.3369

       (F) A recipient of a certification of trust may require the 3370
trustee to furnish copies of those excerpts from the original 3371
trust instrument and later amendments that designate the trustee 3372
and confer upon the trustee the power to act in the pending 3373
transaction.3374

       (F)(G) A person who acts in reliance upon a certification of 3375
trust without knowledge that the representations contained in the 3376
certification are incorrect is not liable to any person for so 3377
acting and may assume without inquiry the existence of the facts 3378
contained in the certification. Knowledge of the terms of the 3379
trust may not be inferred solely from the fact that a copy of all 3380
or part of the trust instrument is held by the person relying upon 3381
the certification.3382

       (G)(H) A person who in good faith enters into a transaction 3383
in reliance upon a certification of trust may enforce the 3384
transaction against the trust property as if the representations 3385
contained in the certification were correct.3386

       (H)(I) This section does not affect the use or validity of a 3387
memorandum of trust under section 5301.255 of the Revised Code.3388

       (I)(J) This section does not limit the right of a person to 3389
obtain a copy of the trust instrument in a judicial proceeding 3390
concerning the trust.3391

       Sec. 5810.14. (A) Personal property may be transferred to a 3392
trustee as authorized by section 5804.01 of the Revised Code by 3393
executing the necessary written instrument that identifies the 3394
personal property transferred and identifies the trustee by name 3395
followed by the designation "trustee."3396

       (B) The future transfer of personal property to a trustee as 3397
a designated beneficiary, including, but not limited to, a 3398
transfer on death designation or payable on death designation, 3399
participation in a joint ownership arrangement, or any other 3400
contractual transfer arrangement, that is made by executing the 3401
necessary written instrument identifying the trustee by name 3402
followed by the designation "trustee" shall be considered a 3403
transfer of the personal property to the trustee serving at the 3404
time of the future transfer. A certification of trust under 3405
section 5810.13 of the Revised Code may establish the identity of 3406
the trustee and any succession of trustees under this division.3407

       (C) A written instrument transferring personal property to a 3408
trust or a written instrument providing for the future transfer of 3409
personal property to a trust, by identifying the trust without 3410
identifying the trustee, shall be considered a transfer of the 3411
personal property to the trustee serving at the time of transfer. 3412
A certification of trust under section 5810.13 of the Revised Code 3413
may establish the identity of the trustee and any succession of 3414
trustees under this division.3415

       (D) An instrument of transfer under this section may, but is 3416
not required to, contain any additional identifying information, 3417
including the trust name, the name of the settlor, the date of 3418
trust creation, and the date of applicable trust amendments.3419

       (E) Nothing in this section is intended to affect the 3420
operation of section 5301.03 of the Revised Code.3421

       (F) Nothing in this section is intended to affect or be in 3422
conflict with division (E) of section 5301.071 of the Revised Code 3423
that addresses transfers of real property to or from trusts and 3424
trustees.3425

       Sec. 5815.49. (A) As used in this section:3426

       (1) "Federal estate tax term" as applied to a will, a trust 3427
instrument, or a clause in a will or trust instrument means a 3428
reference in that will, trust instrument, or clause to "unified 3429
credit," "estate tax exemption," "applicable exemption amount," 3430
"applicable credit amount," "applicable exclusion amount," 3431
"marital deduction," "maximum marital deduction," "unlimited 3432
marital deduction," "charitable deduction," "adjusted gross 3433
estate," or another term that was defined in Chapter 11 of the 3434
Internal Revenue Code in effect on December 31, 2009.3435

       (2) "Division of estate or trust property based on federal 3436
estate tax imposition" means a division that measures a share or 3437
amount of an estate or trust based on certain federal estate tax 3438
results or an allocation of a share or amount to or for the 3439
benefit of a charitable organization based on deductibility for 3440
federal estate tax purposes. 3441

       (3) "Federal generation-skipping transfer tax term" as 3442
applied to a will, a trust instrument, or a clause in a will or 3443
trust instrument means a reference in that will, trust instrument, 3444
or clause to "generation-skipping transfer tax exemption," "GST 3445
exemption," "inclusion ratio," "applicable fraction," or another 3446
term that was defined in Chapter 13 of the Internal Revenue Code 3447
in effect on December 31, 2009.3448

       (4) "Division of estate or trust property based on federal 3449
generation-skipping transfer tax imposition" means a division that 3450
measures a share or amount of the estate or trust based on certain 3451
federal generation-skipping transfer tax results, including, but 3452
not limited to, an allocation of estate or trust property in the 3453
maximum amount to which a certain inclusion ratio or GST exemption 3454
could be allocated.3455

       (B)(1) If a will or the terms of a trust provide for a 3456
division of estate or trust property based on federal estate tax 3457
imposition, or a division of estate or trust property based on 3458
federal generation-skipping transfer tax imposition, at the death 3459
of the testator, settlor, or beneficiary, and there is no federal 3460
estate tax or no federal generation-skipping transfer tax, as the 3461
case may be, that applies as of the death of the testator, 3462
settlor, or beneficiary by reason of the repeal of the applicable 3463
tax, that division of estate or trust property shall be made as 3464
though the testator, settlor, or beneficiary had died on December 3465
31, 2009, unless any of the following applies:3466

       (a) The will or trust instrument specifically provides for a 3467
particular division of estate or trust property conditioned on 3468
there being no federal estate tax or federal generation-skipping 3469
transfer tax that applies at the death of the testator, settlor, 3470
or beneficiary.3471

       (b) In the case of a trust, an agreement is made under 3472
division (C)(7) of section 5801.10 of the Revised Code that 3473
provides for a different division of estate or trust property.3474

       (c) A court orders a different division of estate or trust 3475
property.3476

       (2) An action of the congress of the United States following 3477
the death of a testator, settlor, or beneficiary that purports to 3478
enact federal estate tax or federal generation-skipping transfer 3479
tax retroactively so that it would purport to apply as of the 3480
death of the testator, settlor, or beneficiary will not alter the 3481
operation of division (B) of this section.3482

       Section 2.  That existing sections 1337.092, 1337.12, 3483
2101.24, 2109.21, 2111.02, 2111.12, 2111.121, 5301.071, 5747.02, 3484
5801.10, 5804.12, 5808.14, 5808.17, and 5810.13 and sections 3485
1337.09, 1337.091, 1337.093, 1337.18, 1337.19, 1337.20, and 3486
2107.52 of the Revised Code are hereby repealed.3487

       Section 3.  (A) Sections 1337.092, 1337.12, 2109.21, 2111.02, 3488
2111.12, and 2111.121, as amended by this act; sections 1337.21, 3489
1337.22, 1337.23, 1337.24, 1337.25, 1337.26, 1337.27, 1337.28, 3490
1337.29, 1337.30, 1337.31, 1337.32, 1337.33, 1337.34, 1337.35, 3491
1337.36, 1337.37, 1337.38, 1337.39, 1337.40, 1337.41, 1337.42, 3492
1337.43, 1337.44, 1337.45, 1337.46, 1337.47, 1337.48, 1337.49, 3493
1337.50, 1337.51, 1337.52, 1337.53, 1337.54, 1337.55, 1337.56, 3494
1337.57, 1337.58, 1337.59, 1337.60, 1337.61, 1337.62, 1337.63, and 3495
1337.64, as enacted by this act; and the repeal of sections 3496
1337.09, 1337.091, 1337.093, 1337.18, 1337.19, and 1337.20 of the 3497
Revised Code by this act, shall take effect October 1, 2010.3498

       (B) Sections 2101.24, 5301.071, 5747.02, 5808.14, 5808.17, 3499
and 5810.13, as amended by this act; division (I) of section 3500
5801.10, as amended by this act; new section 2107.52 and sections 3501
3793.31, 3793.32, 3793.33, 3793.34, 3793.35, 3793.36, 3793.37, 3502
3793.38, 3793.39, 5808.18, 5808.19, 5809.031, and 5810.14, as 3503
enacted by this act; and the repeal of section 2107.52 of the 3504
Revised Code by this act, shall go into effect ninety days after 3505
the act is filed by the Governor with the Secretary of State.3506

       (C) Section 5804.12, as amended by this act, all provisions 3507
of section 5801.10 other than division (I) of that section, as 3508
amended by this act, and section 5815.49 of the Revised Code, as 3509
enacted by this act, shall go into immediate effect.3510

       Section 4.  Section 2101.24 of the Revised Code is presented 3511
in this act as a composite of the section as amended by both Sub. 3512
H.B. 416 and Sub. H.B. 426 of the 126th General Assembly. The 3513
General Assembly, applying the principle stated in division (B) of 3514
section 1.52 of the Revised Code that amendments are to be 3515
harmonized if reasonably capable of simultaneous operation, finds 3516
that the composite is the resulting version of the section in 3517
effect prior to the effective date of the section as presented in 3518
this act.3519

       Section 5. The General Assembly hereby declares its intent 3520
that the amendment of section 5804.12 and divisions (B), (C), and 3521
(M) of section 5801.10, and the enactment of section 5815.49 of 3522
the Revised Code by this act are to clarify the procedure for the 3523
resolution of issues created by the repeal of the federal estate 3524
tax and federal generation-skipping transfer tax.3525

       Section 6. This act is hereby declared to be an emergency 3526
measure necessary for the immediate preservation of the public 3527
peace, health, and safety. The reason for such necessity is that 3528
the federal estate tax and federal generation-skipping transfer 3529
tax have been repealed, adversely affecting wills and trust 3530
instruments that did not deal with such repeal. Therefore, this 3531
act shall go into immediate effect.3532

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