{"data":{"id":"us-ga/o.c.g.a.-53-1-10","jurisdiction":"us-ga","citation":"O.C.G.A. § 53-1-10","heading":"Lifetime transfers.","body":"(a) A lifetime transfer to a beneficiary of property that is the subject of a specific testamentary gift is treated as a satisfaction if it is shown pursuant to the provisions of subsection (c) of this Code section that the transfer is intended to satisfy the testamentary gift.\n(b) A lifetime transfer of money or other property to a prospective heir or to the beneficiary of a demonstrative, general, or residuary testamentary gift is treated as an advancement if it is shown pursuant to the provisions of subsection (c) of this Code section that the transfer is intended to be a part of the share that the heir would inherit by intestacy or the beneficiary would take under the transferor’s will.\n(c) The intent to treat a lifetime transfer as a satisfaction or an advancement is shown only if the will provides for the deduction of the lifetime transfer or its value or if the satisfaction or advancement is declared in a writing signed by the transferor within 30 days of making the transfer or acknowledged in a writing signed by the recipient at any time.","path":["TITLE 53 Wills, Trusts, and Administration of Estates","CHAPTER 1 General Provisions","Article 2 Advancements"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.53.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:58Z","sha256":"2cd868542a1de521318551d0792de1e0646cb167c24b4d405b81acaed1320f4b","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-53-1-9","next":"us-ga/o.c.g.a.-53-1-11"},"notice":"GroundRules: Original legal text. Not legal advice."}