{"data":{"id":"us-ga/o.c.g.a.-53-12-453","jurisdiction":"us-ga","citation":"O.C.G.A. § 53-12-453","heading":"Transfers from income to reimburse principal.","body":"Wherever a charge that is properly allocable to income has been made or is expected to be made from principal because of the unusually large nature of the charge or otherwise, the trustee may transfer an appropriate amount from income to principal in one or more accounting periods to reimburse principal or to provide a reserve for future principal disbursements.","path":["TITLE 53 Wills, Trusts, and Administration of Estates","CHAPTER 12 Trusts","Article 17 Georgia Principal and Income Act","PART 5 Allocation of Disbursements During Administration of Trust"],"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":"61ac559a9325a0c58785e8887e7e6a3c68069eecbc5143c46635347a411fe2f9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-53-12-452","next":"us-ga/o.c.g.a.-53-12-454"},"notice":"GroundRules: Original legal text. Not legal advice."}