N.C. Gen. Stat. § 41-75: Inapplicability of Article.

This Article does not apply to any of the following:

(1) Executors or trustees in their representative capacity.

(2) Partnerships governed by Chapter 59 of the General Statutes.

(3) Business entities.

(4) Accounts established under G.S. 41-2.1 or G.S. 41-2.2 to the extent inconsistent with the provisions of this Article.

(5) Life estates. (2020-50, s. 2(a), (c); 2021-91, s. 9.)