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

Ohio Senate Bill 251 (Prior Session Legislation)

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,

2109.21, 2111.02, 2111.12, 2111.121, 5301.071,

5747.02, 5801.10, 5804.12, 5808.14, 5808.17, and

5810.13; to enact new section 2107.52 and sections

1337.21 to 1337.64, 3793.31 to 3793.39, 5808.18,

5808.19, 5809.031, 5810.14, and 5815.49; and to

repeal sections 1337.09, 1337.091, 1337.093,

1337.18, 1337.19, 1337.20, and 2107.52 of the

Revised Code 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.

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 ~~1337.09~~1337.24 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

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

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 ATTORNEY

1179

IMPORTANT INFORMATION

1180

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 AUTHORITY

1205

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 AGENT

1229

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 AUTHORITY

1255

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 Property

1264

(...) Tangible Personal Property

1265

(...) Stocks and Bonds

1266

(...) Commodities and Options

1267

(...) Banks and Other Financial Institutions

1268

(...) Operation of Entity or Business

1269

(...) Insurance and Annuities

1270

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

1271

(...) Claims and Litigation

1272

(...) Personal and Family Maintenance

1273

(...) Benefits from Governmental Programs or Civil or	1274
Military Service	1275

(...) Retirement Plans

1276

(...) Taxes

1277

(...) All Preceding Subjects

1278

LIMITATION ON AGENT'S AUTHORITY

1279

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 DATE

1295

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 ATTORNEY

1314

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 ACKNOWLEDGMENT

1318

				1319
Your Signature		Date		1320

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

State of Ohio

1327

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 AGENT

1338

Agent's Duties

1339

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 Agent

1357

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 Authority

1370

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 Agent

1388

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 Ohio

1400

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 ACKNOWLEDGMENT

1420

				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 Ohio

1429

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) of~~under section	1779
~~1337.09~~1337.24 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) of~~under	1806
section ~~1337.09~~1337.24 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) of~~under section ~~1337.09~~	1925
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
~~1337.09~~1337.24 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) of~~under section ~~1337.09~~1337.24 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) of~~under section ~~1337.09~~1337.24 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

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 ~~estate~~property,	2240
or any interest ~~therein~~in real property, and of record in the	2241
office of the county recorder of the county within this state in	2242
which ~~such~~that real ~~estate~~property is situated shall be ~~deemed~~	2243
considered defective nor shall the validity of ~~such~~that	2244
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 ~~such~~that spouse executed ~~said~~the	2247
instrument in the manner provided in section 5301.01 of the	2248
Revised Code.	2249

(B) The officer taking the acknowledgment of ~~such~~the	2250
instrument having an official seal did not affix ~~such~~that 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 ~~such~~the instrument signed or acknowledged the same	2256
individually instead of in ~~his~~a 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 ~~nonresident~~resident 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 ~~nonresident~~resident trust's modified nonbusiness	2433
income, other than the portion of the ~~nonresident~~resident 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
~~nonresident~~resident trust's modified nonbusiness income other	2438
than the portion of the ~~nonresident~~resident 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) ~~This~~Subject 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