S. B. No. 251 As Introduced

As Introduced

128th General Assembly

Regular Session

2009-2010

S. B. No. 251

Senators Seitz, Schiavoni

Cosponsor: Senator Turner

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, 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, and 5810.14; 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; and to

provide a mechanism for a probate court to order a

person who suffers from alcohol and other drug

abuse to undergo treatment.

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

Section 1. That sections 1337.092, 1337.12, 2101.24, 2109.21,	20
2111.02, 2111.12, 2111.121, 5301.071, 5747.02, 5801.10, 5808.14,	21
5808.17, and 5810.13 be amended and new section 2107.52 and	22
sections 1337.21, 1337.22, 1337.23, 1337.24, 1337.25, 1337.26,	23
1337.27, 1337.28, 1337.29, 1337.30, 1337.31, 1337.32, 1337.33,	24
1337.34, 1337.35, 1337.36, 1337.37, 1337.38, 1337.39, 1337.40,	25
1337.41, 1337.42, 1337.43, 1337.44, 1337.45, 1337.46, 1337.47,	26
1337.48, 1337.49, 1337.50, 1337.51, 1337.52, 1337.53, 1337.54,	27
1337.55, 1337.56, 1337.57, 1337.58, 1337.59, 1337.60, 1337.61,	28
1337.62, 1337.63, 1337.64, 3793.31, 3793.32, 3793.33, 3793.34,	29
3793.35, 3793.36, 3793.37, 3793.38, 3793.39, 5808.18, 5808.19,	30
5809.031, and 5810.14 of the Revised Code be enacted to read as	31
follows:	32

Sec. 1337.092. (A) If an attorney in fact enters into a	33
contract in the representative capacity of the attorney in fact,	34
if the contract is within the authority of the attorney in fact,	35
and if the attorney in fact discloses in the contract that it is	36
being entered into in the representative capacity of the attorney	37
in fact, the attorney in fact is not personally liable on the	38
contract, unless the contract otherwise specifies. If the words or	39
initialism "attorney in fact," "as attorney in fact," "AIF,"	40
"power of attorney," "POA," or any other word or words or	41
initialism indicating representative capacity as an attorney in	42
fact are included in a contract following the name or signature of	43
an attorney in fact, the inclusion is sufficient disclosure for	44
purposes of this division that the contract is being entered into	45
in the attorney in fact's representative capacity as attorney in	46
fact.	47

(B) An attorney in fact is not personally liable for a debt	48
of the attorney in fact's principal, unless one or more of the	49
following applies:	50

(1) The attorney in fact agrees to be personally responsible	51
for the debt.	52

(2) The debt was incurred for the support of the principal,	53
and the attorney in fact is liable for that debt because of	54
another legal relationship that gives rise to or results in a duty	55
of support relative to the principal.	56

(3) The negligence of the attorney in fact gave rise to or	57
resulted in the debt.	58

(4) An act of the attorney in fact that was beyond the	59
attorney in fact's authority gave rise to or resulted in the debt.	60

(5) An agreement to assist in the recovery of funds under	61
section 169.13 of the Revised Code was the subject of the power of	62
attorney that gave rise to or resulted in the debt.	63

(C) This section applies but is not limited to, and the terms	64
"power of attorney" and "attorney in fact" include but are not	65
limited to, an agency agreement and an agent under an agency	66
agreement.	67

Sec. 1337.12. (A)(1) An adult who is of sound mind	68
voluntarily may create a valid durable power of attorney for	69
health care by executing a durable power of attorney, in	70
accordance with ~~division (B) of~~ section ~~1337.09~~1337.24 of the	71
Revised Code, that authorizes an attorney in fact as described in	72
division (A)(2) of this section to make health care decisions for	73
the principal at any time that the attending physician of the	74
principal determines that the principal has lost the capacity to	75
make informed health care decisions for the principal. Except as	76
otherwise provided in divisions (B) to (F) of section 1337.13 of	77
the Revised Code, the authorization may include the right to give	78
informed consent, to refuse to give informed consent, or to	79
withdraw informed consent to any health care that is being or	80
could be provided to the principal. Additionally, to be valid, a	81
durable power of attorney for health care shall satisfy both of	82
the following:	83

(a) It shall be signed at the end of the instrument by the	84
principal and shall state the date of its execution.	85

(b) It shall be witnessed in accordance with division (B) of	86
this section or be acknowledged by the principal in accordance	87
with division (C) of this section.	88

(2) Except as otherwise provided in this division, a durable	89
power of attorney for health care may designate any competent	90
adult as the attorney in fact. The attending physician of the	91
principal and an administrator of any nursing home in which the	92
principal is receiving care shall not be designated as an attorney	93
in fact in, or act as an attorney in fact pursuant to, a durable	94
power of attorney for health care. An employee or agent of the	95
attending physician of the principal and an employee or agent of	96
any health care facility in which the principal is being treated	97
shall not be designated as an attorney in fact in, or act as an	98
attorney in fact pursuant to, a durable power of attorney for	99
health care, except that these limitations do not preclude a	100
principal from designating either type of employee or agent as the	101
principal's attorney in fact if the individual is a competent	102
adult and related to the principal by blood, marriage, or	103
adoption, or if the individual is a competent adult and the	104
principal and the individual are members of the same religious	105
order.	106

(3) A durable power of attorney for health care shall not	107
expire, unless the principal specifies an expiration date in the	108
instrument. However, when a durable power of attorney contains an	109
expiration date, if the principal lacks the capacity to make	110
informed health care decisions for the principal on the expiration	111
date, the instrument shall continue in effect until the principal	112
regains the capacity to make informed health care decisions for	113
the principal.	114

(B) If witnessed for purposes of division (A)(1)(b) of this	115
section, a durable power of attorney for health care shall be	116
witnessed by at least two individuals who are adults and who are	117
not ineligible to be witnesses under this division. Any person who	118
is related to the principal by blood, marriage, or adoption, any	119
person who is designated as the attorney in fact in the	120
instrument, the attending physician of the principal, and the	121
administrator of any nursing home in which the principal is	122
receiving care are ineligible to be witnesses.	123

The witnessing of a durable power of attorney for health care	124
shall involve the principal signing, or acknowledging the	125
principal's signature, at the end of the instrument in the	126
presence of each witness. Then, each witness shall subscribe the	127
witness's signature after the signature of the principal and, by	128
doing so, attest to the witness's belief that the principal	129
appears to be of sound mind and not under or subject to duress,	130
fraud, or undue influence. The signatures of the principal and the	131
witnesses under this division are not required to appear on the	132
same page of the instrument.	133

(C) If acknowledged for purposes of division (A)(1)(b) of	134
this section, a durable power of attorney for health care shall be	135
acknowledged before a notary public, who shall make the	136
certification described in section 147.53 of the Revised Code and	137
also shall attest that the principal appears to be of sound mind	138
and not under or subject to duress, fraud, or undue influence.	139

(D)(1) If a principal has both a valid durable power of	140
attorney for health care and a valid declaration, division (B) of	141
section 2133.03 of the Revised Code applies. If a principal has	142
both a valid durable power of attorney for health care and a DNR	143
identification that is based upon a valid declaration and if the	144
declaration supersedes the durable power of attorney for health	145
care under division (B) of section 2133.03 of the Revised Code,	146
the DNR identification supersedes the durable power of attorney	147
for health care to the extent of any conflict between the two. A	148
valid durable power of attorney for health care supersedes any DNR	149
identification that is based upon a do-not-resuscitate order that	150
a physician issued for the principal which is inconsistent with	151
the durable power of attorney for health care or a valid decision	152
by the attorney in fact under a durable power of attorney.	153

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

154

(a) "Declaration" has the same meaning as in section 2133.01	155
of the Revised Code.	156

(b) "Do-not-resuscitate order" and "DNR identification" have	157
the same meanings as in section 2133.21 of the Revised Code.	158

Sec. 1337.21. Sections 1337.21 to 1337.64 of the Revised	159
Code may be cited as the uniform power of attorney act.	160

Sec. 1337.22. As used in sections 1337.21 to 1337.64 of the	161
Revised Code:	162

(A) "Agent" means a person granted authority to act for a	163
principal under a power of attorney, whether denominated an agent,	164
attorney in fact, or otherwise. "Agent" includes an original	165
agent, coagent, successor agent, and a person to which an agent's	166
authority is delegated.	167

(B) "Durable," with respect to a power of attorney, means not	168
terminated by the principal's incapacity.	169

(C) "Electronic" means relating to technology having	170
electrical, digital, magnetic, wireless, optical, electromagnetic,	171
or similar capabilities.	172

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

173

(E) "Incapacity" means inability of an individual to manage	174
property or business affairs for either of the following reasons:	175

(1) The individual has an impairment in the ability to	176
receive and evaluate information or make or communicate decisions	177
even with the use of technological assistance.	178

(2) The individual is any of the following:

179

(a) Missing;

180

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

181

182

(F) "Person" means an individual, corporation, business	183
trust, estate, trust, partnership, limited liability company,	184
association, joint venture, public corporation, government or	185
governmental subdivision, agency, or instrumentality, or any other	186
legal or commercial entity.	187

(G) "Power of attorney" means a writing or other record that	188
grants authority to an agent to act in the place of the principal,	189
whether or not the term power of attorney is used.	190

(H) "Presently exercisable general power of appointment,"	191
with respect to property or a property interest subject to a power	192
of appointment, means power exercisable at the time in question to	193
vest absolute ownership in the principal individually, the	194
principal's estate, the principal's creditors, or the creditors of	195
the principal's estate. The term includes a power of appointment	196
not exercisable until the occurrence of a specified event, the	197
satisfaction of an ascertainable standard, or the passage of a	198
specified period only after the occurrence of the specified event,	199
the satisfaction of the ascertainable standard, or the passage of	200
the specified period. The term does not include a power	201
exercisable in a fiduciary capacity or only by will.	202

(I) "Principal" means an individual who grants authority to	203
an agent in a power of attorney.	204

(J) "Property" means anything that may be the subject of	205
ownership, whether real or personal, or legal or equitable, or any	206
interest or right therein.	207

(K) "Record" means information that is inscribed on a	208
tangible medium or that is stored in an electronic or other medium	209
and is retrievable in perceivable form.	210

(L) "Sign" means, with present intent to authenticate or	211
adopt a record, to execute or adopt a tangible symbol or to attach	212
to or logically associate with the record an electronic sound,	213
symbol, or process.	214

(M) "State" means a state of the United States, the District	215
of Columbia, Puerto Rico, the United States Virgin Islands, or any	216
territory or insular possession subject to the jurisdiction of the	217
United States.	218

(N) "Stocks and bonds" means stocks, bonds, mutual funds, and	219
all other types of securities and financial instruments, whether	220
held directly, indirectly, or in any other manner, but does not	221
include commodity futures contracts or call or put options on	222
stocks or stock indexes.	223

Sec. 1337.23. Sections 1337.21 to 1337.64 of the Revised	224
Code apply to all powers of attorney except the following:	225

(A) A power to the extent it is coupled with an interest in	226
the subject of the power, including a power given to or for the	227
benefit of a creditor in connection with a credit transaction;	228

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

229

(C) A proxy or other delegation to exercise voting rights or	230
management rights with respect to an entity;	231

(D) A power created on a form prescribed by a government or	232
governmental subdivision, agency, or instrumentality for a	233
governmental purpose.	234

Sec. 1337.24. A power of attorney created under sections	235
1337.21 to 1337.64 of the Revised Code is durable unless it	236
expressly provides that it is terminated by the incapacity of the	237
principal.	238

Sec. 1337.25. A power of attorney must be signed by the	239
principal or in the principal's conscious presence by another	240
individual directed by the principal to sign the principal's name	241
on the power of attorney. A signature on a power of attorney is	242
presumed to be genuine if the principal acknowledges the signature	243
before a notary public or other individual authorized by law to	244
take acknowledgments.	245

Sec. 1337.26. (A) A power of attorney executed in this state	246
on or after the effective date of this section is valid if its	247
execution complies with section 1337.25 of the Revised Code.	248

(B) A power of attorney executed in this state before the	249
effective date of this section is valid if its execution complied	250
with the law of this state as it existed at the time of execution.	251

(C) A power of attorney executed other than in this state is	252
valid in this state if, when the power of attorney was executed,	253
the execution complied with the law of the jurisdiction that	254
determines the meaning and effect of the power of attorney	255
pursuant to section 1337.27 of the Revised Code or with the	256
requirements for a military power of attorney pursuant to 10	257
U.S.C. 1044b.	258

(D) Except as otherwise provided by statute other than	259
sections 1337.21 to 1337.64 of the Revised Code, a photocopy or	260
electronically transmitted copy of an original power of attorney	261
has the same effect as the original.	262

Sec. 1337.27. The meaning and effect of a power of attorney	263
is determined by the law of the jurisdiction indicated in the	264
power of attorney and, in the absence of an indication of	265
jurisdiction, by the law of the jurisdiction in which the power of	266
attorney was executed.	267

Sec. 1337.28. (A) In a power of attorney, a principal may	268
nominate a guardian of the principal's person, estate, or both and	269
may nominate a guardian of the person, the estate, or both of one	270
or more of the principal's minor children, whether born at the	271
time of the execution of the power of attorney or afterward. The	272
nomination is for consideration by a court if proceedings for the	273
appointment of a guardian for the principal's person, estate, or	274
both or if proceedings for the appointment of a guardian of the	275
person, the estate, or both of one or more of the principal's	276
minor children are commenced at a later time. The principal may	277
authorize the person nominated as guardian or the agent to	278
nominate a successor guardian for consideration by a court. Except	279
for good cause shown or disqualification, the court shall make its	280
appointment in accordance with the principal's most recent	281
nomination. Nomination of a person as a guardian or successor	282
guardian of the person, the estate, or both of one or more of the	283
principal's minor children under this division, and any subsequent	284
appointment of the guardian or successor guardian as guardian	285
under section 2111.02 of the Revised Code, does not vacate the	286
jurisdiction of any other court that previously may have exercised	287
jurisdiction over the person of the minor.	288

(B) The principal may direct that bond be waived for a person	289
nominated as guardian or as a successor guardian.	290

(C) If, after a principal executes a power of attorney, a	291
court appoints a guardian of the principal's estate or other	292
fiduciary charged with the management of some or all of the	293
principal's property, the agent is accountable to the fiduciary as	294
well as to the principal. The power of attorney is not terminated	295
and the agent's authority continues unless limited, suspended, or	296
terminated by the court after notice to the agent and upon a	297
finding that limitation, suspension, or termination would be in	298
the best interest of the principal.	299

(D) A power of attorney that contains the nomination of a	300
person to be the guardian of the person, the estate, or both of	301
one or more of the principal's minor children under this division	302
may be filed with the probate court for safekeeping, and the	303
probate court shall designate the nomination as the nomination of	304
a standby guardian.	305

Sec. 1337.29. (A) A power of attorney is effective when	306
executed unless the principal provides in the power of attorney	307
that it becomes effective at a future date or upon the occurrence	308
of a future event or contingency.	309

(B) If a power of attorney becomes effective upon the	310
occurrence of a future event or contingency, the principal, in the	311
power of attorney, may authorize one or more persons to determine	312
in a writing or other record that the event or contingency has	313
occurred.	314

(C) If a power of attorney becomes effective upon the	315
principal's incapacity and the principal has not authorized a	316
person to determine whether the principal is incapacitated, or the	317
person authorized is unable or unwilling to make the	318
determination, the power of attorney becomes effective upon one of	319
the following determinations made in a writing or other record:	320

(1) A determination by a physician who has examined the	321
principal or a licensed psychologist who has evaluated the	322
principal that the principal is incapacitated within the meaning	323
of division (E)(1) of section 1337.22 of the Revised Code;	324

(2) A determination by an attorney at law, a judge, or an	325
appropriate governmental official that the principal is	326
incapacitated within the meaning of division (E)(2) of section	327
1337.22 of the Revised Code.	328

(D) A person authorized by the principal in the power of	329
attorney to determine that the principal is incapacitated may act	330
as the principal's personal representative pursuant to 42 U.S.C.	331
1320d to 1320d-8, and applicable regulations, to obtain access to	332
the principal's health-care information and communicate with the	333
principal's health-care provider.	334

Sec. 1337.30. (A) A power of attorney terminates when any of	335
the following occurs:	336

(1) The principal dies;

337

(2) The principal becomes incapacitated, if the power of	338
attorney is not durable;	339

(3) The principal revokes the power of attorney;

340

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

341

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

342

(6) The principal revokes the agent's authority or the agent	343
dies, becomes incapacitated, or resigns, and the power of attorney	344
does not provide for another agent to act under the power of	345
attorney.	346

(B) An agent's authority terminates when any of the following	347
occurs:	348

(1) The principal revokes the authority;

349

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

350

(3) An action is filed for the divorce, dissolution, or	351
annulment of the agent's marriage to the principal or their legal	352
separation, unless the power of attorney otherwise provides;	353

(4) The power of attorney terminates.

354

(C) Unless the power of attorney otherwise provides, an	355
agent's authority is exercisable until the authority terminates	356
under division (B) of this section, notwithstanding a lapse of	357
time since the execution of the power of attorney.	358

(D) Termination of an agent's authority or of a power of	359
attorney is not effective as to the agent or another person that,	360
without actual knowledge of the termination, acts in good faith	361
under the power of attorney. An act so performed, unless otherwise	362
invalid or unenforceable, binds the principal and the principal's	363
successors in interest.	364

(E) Incapacity of the principal of a power of attorney that	365
is not durable does not revoke or terminate the power of attorney	366
as to an agent or other person that, without actual knowledge of	367
the incapacity, acts in good faith under the power of attorney. An	368
act so performed, unless otherwise invalid or unenforceable, binds	369
the principal and the principal's successors in interest.	370

(F) The execution of a power of attorney does not revoke a	371
power of attorney previously executed by the principal unless the	372
subsequent power of attorney provides that the previous power of	373
attorney is revoked or that all other powers of attorney are	374
revoked.	375

Sec. 1337.31. (A) A principal may designate two or more	376
persons to act as coagents. Unless the power of attorney otherwise	377
provides, each coagent may exercise its authority independently.	378

(B) A principal may designate one or more successor agents to	379
act if an agent resigns, dies, becomes incapacitated, is not	380
qualified to serve, or declines to serve. A principal may grant	381
authority to designate one or more successor agents to an agent or	382
other person designated by name, office, or function. Unless the	383
power of attorney otherwise provides, a successor agent has the	384
same authority as that granted to the original agent and may not	385
act until all predecessor agents have resigned, died, become	386
incapacitated, are no longer qualified to serve, or have declined	387
to serve.	388

(C) Except as otherwise provided in the power of attorney and	389
division (D) of this section, an agent that does not participate	390
in or conceal a breach of fiduciary duty committed by another	391
agent, including a predecessor agent, is not liable for the	392
actions of the other agent.	393

(D) An agent that has actual knowledge of a breach or	394
imminent breach of fiduciary duty by another agent shall notify	395
the principal and, if the principal is incapacitated, take any	396
action reasonably appropriate in the circumstances to safeguard	397
the principal's best interest. An agent that fails to notify the	398
principal or take action as required by this division is liable	399
for the reasonably foreseeable damages that could have been	400
avoided if the agent had notified the principal or taken action as	401
required by this division.	402

Sec. 1337.32. Unless the power of attorney otherwise	403
provides, an agent is entitled to reimbursement of expenses	404
reasonably incurred on behalf of the principal and to compensation	405
that is reasonable under the circumstances.	406

Sec. 1337.33. Except as otherwise provided in the power of	407
attorney, a person accepts appointment as an agent under a power	408
of attorney by exercising authority or performing duties as an	409
agent or by any other assertion or conduct indicating acceptance.	410

Sec. 1337.34. (A) Notwithstanding provisions in the power of	411
attorney, an agent that has accepted appointment shall do all of	412
the following:	413

(1) Act in accordance with the principal's reasonable	414
expectations to the extent actually known by the agent and,	415
otherwise, in the principal's best interest;	416

(2) Act in good faith;

417

(3) Act only within the scope of authority granted in the	418
power of attorney;	419

(4) Attempt to preserve the principal's estate plan to the	420
extent actually known by the agent if preserving the plan is	421
consistent with the principal's best interest based on all	422
relevant factors, including all of the following:	423

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

424

(b) The principal's foreseeable obligations and need for	425
maintenance;	426

(c) Minimization of taxes, including income, estate,	427
inheritance, generation-skipping transfer, and gift taxes;	428

(d) Eligibility for a benefit, a program, or assistance under	429
a statute or regulation.	430

(B) Except as otherwise provided in the power of attorney, an	431
agent that has accepted appointment shall do all of the following:	432

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

433

(2) Act so as not to create a conflict of interest that	434
impairs the agent's ability to act impartially in the principal's	435
best interest;	436

(3) Act with the care, competence, and diligence ordinarily	437
exercised by agents in similar circumstances;	438

(4) Keep a record of all receipts, disbursements, and	439
transactions made on behalf of the principal;	440

(5) Cooperate with a person that has authority to make	441
health-care decisions for the principal to carry out the	442
principal's reasonable expectations to the extent actually known	443
by the agent and, otherwise, act in the principal's best interest.	444

(C) An agent that acts in good faith is not liable to any	445
beneficiary of the principal's estate plan for failure to preserve	446
the plan.	447

(D) An agent that acts with care, competence, and diligence	448
for the best interest of the principal is not liable solely	449
because the agent also benefits from the act or has an individual	450
or conflicting interest in relation to the property or affairs of	451
the principal.	452

(E) If an agent is selected by the principal because of	453
special skills or expertise possessed by the agent or in reliance	454
on the agent's representation that the agent has special skills or	455
expertise, the special skills or expertise must be considered in	456
determining whether the agent has acted with care, competence, and	457
diligence under the circumstances.	458

(F) Absent a breach of duty to the principal, an agent is not	459
liable if the value of the principal's property declines.	460

(G) An agent that exercises authority to delegate to another	461
person the authority granted by the principal or that engages	462
another person on behalf of the principal is not liable for an	463
act, error of judgment, or default of that person if the agent	464
exercises care, competence, and diligence in selecting and	465
monitoring the person.	466

(H) Except as otherwise provided in the power of attorney, an	467
agent is not required to disclose receipts, disbursements, or	468
transactions conducted on behalf of the principal unless ordered	469
by a court or requested by the principal, a guardian, a	470
conservator, another fiduciary acting for the principal, a	471
governmental agency having authority to protect the welfare of the	472
principal, or, upon the death of the principal, by the personal	473
representative or successor in interest of the principal's estate.	474
If so requested, within thirty days the agent shall comply with	475
the request or provide a writing or other record substantiating	476
why additional time is needed and shall comply with the request	477
within an additional thirty days.	478

Sec. 1337.35. A provision in a power of attorney relieving	479
an agent of liability for breach of duty is binding on the	480
principal and the principal's successors in interest except to the	481
extent that either of the following applies:	482

(A) The provision relieves the agent of liability for breach	483
of duty committed dishonestly, with an improper motive, or with	484
reckless indifference to the purposes of the power of attorney or	485
the best interest of the principal.	486

(B) The provision was inserted as a result of an abuse of a	487
confidential or fiduciary relationship with the principal.	488

Sec. 1337.36. (A) Any of the following persons may petition	489
a court to construe a power of attorney or review the agent's	490
conduct and grant appropriate relief:	491

(1) The principal or the agent;

492

(2) A guardian, conservator, or other fiduciary acting for	493
the principal, including an executor or administrator of the	494
estate of a deceased principal;	495

(3) A person authorized to make health-care decisions for the	496
principal;	497

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

498

(5) An individual who would qualify as a presumptive heir of	499
the principal;	500

(6) A person named as a beneficiary to receive any property,	501
benefit, or contractual right on the principal's death or as a	502
beneficiary of a trust created by or for the principal that has a	503
financial interest in the principal's estate;	504

(7) A governmental agency having regulatory authority to	505
protect the welfare of the principal;	506

(8) The principal's caregiver or another person that	507
demonstrates sufficient interest in the principal's welfare;	508

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

509

(B) Upon motion by the principal, the court shall dismiss a	510
petition filed under this section, unless the court finds that the	511
principal lacks capacity to revoke the agent's authority or the	512
power of attorney.	513

Sec. 1337.37. An agent that violates sections 1337.21 to	514
1337.64 of the Revised Code is liable to the principal or the	515
principal's successors in interest for the amount required to	516
restore the value of the principal's property to what it would	517
have been had the violation not occurred and the amount required	518
to reimburse the principal or the principal's successors in	519
interest for the attorney's fees and costs paid on the agent's	520
behalf.	521

Sec. 1337.38. Unless the power of attorney provides a	522
different method for an agent's resignation, an agent may resign	523
by giving notice to the principal and, if the principal is	524
incapacitated, to whichever of the following applies:	525

(A) The guardian, if one has been appointed for the	526
principal, and any coagent or successor agent;	527

(B) If there is no person described in division (A) of this	528
section, to any of the following:	529

(1) The principal's caregiver;

530

(2) Another person reasonably believed by the agent to have	531
sufficient interest in the principal's welfare;	532

(3) A governmental agency having authority to protect the	533
welfare of the principal.	534

Sec. 1337.39. Unless displaced by a provision of sections	535
1337.21 to 1337.64 of the Revised Code, the principles of law and	536
equity supplement those sections.	537

Sec. 1337.40. In the event of a conflict between any	538
provision of sections 1337.21 to 1337.64 of the Revised Code and	539
any other provision of law applicable to financial institutions or	540
other entities, the other provision of law controls.	541

Sec. 1337.41. The remedies provided under sections 1337.21	542
to 1337.64 of the Revised Code are not exclusive and do not	543
abrogate any right or remedy under any other provision of law of	544
this state.	545

Sec. 1337.42. (A) An agent under a power of attorney may do	546
any of the following on behalf of the principal or with the	547
principal's property only if the power of attorney expressly	548
grants the agent the authority and if exercise of the authority is	549
not otherwise prohibited by another agreement or instrument to	550
which the authority or property is subject, and, with respect to a	551
revocable trust of which the principal was the settlor, if the	552
trust agreement expressly authorizes the agent to exercise the	553
principal's powers with respect to the revocation, amendment, or	554
distribution:	555

(1) Create, amend, revoke, or terminate an inter vivos trust	556
to the extent permitted by section 5801.05 of the Revised Code or	557
any other provision of Title LVIII of the Revised Code;	558

(2) Make a gift;

559

(3) Create or change rights of survivorship;

560

(4) Create or change a beneficiary designation;

561

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

562

(6) Waive the principal's right to be a beneficiary of a	563
joint and survivor annuity, including a survivor benefit under a	564
retirement plan;	565

(7) Exercise fiduciary powers that the principal has	566
authority to delegate.	567

(B) Notwithstanding a grant of authority to do an act	568
described in division (A) of this section, unless the power of	569
attorney otherwise provides, an agent that is not an ancestor,	570
spouse, or descendant of the principal may not exercise authority	571
under a power of attorney to create in the agent, or in an	572
individual to whom the agent owes a legal obligation of support,	573
an interest in the principal's property, whether by gift, right of	574
survivorship, beneficiary designation, disclaimer, or otherwise.	575

(C) Subject to division (A), (B), (D), and (E) of this	576
section, if a power of attorney grants to an agent authority to do	577
all acts that a principal could do, the agent has the general	578
authority described in sections 1337.45 to 1337.57 of the Revised	579
Code.	580

(D) Unless the power of attorney otherwise provides, a grant	581
of authority to make a gift is subject to section 1337.58 of the	582
Revised Code.	583

(E) Subject to divisions (A), (B), and (D) of this section,	584
if the subjects over which authority is granted in a power of	585
attorney are similar or overlap, the broadest authority controls.	586

(F) Authority granted in a power of attorney is exercisable	587
with respect to property that the principal has when the power of	588
attorney is executed or acquires later, whether or not the	589
property is located in this state and whether or not the authority	590
is exercised or the power of attorney is executed in this state.	591

(G) An act performed by an agent pursuant to a power of	592
attorney has the same effect and inures to the benefit of and	593
binds the principal and the principal's successors in interest as	594
if the principal had performed the act.	595

Sec. 1337.43. (A) An agent has authority described in	596
sections 1337.42 to 1337.58 of the Revised Code if the power of	597
attorney refers to general authority with respect to the	598
descriptive term for the subjects stated in sections 1337.45 to	599
1337.58 of the Revised Code or cites the section of the Revised	600
Code in which the authority is described.	601

(B) A reference in a power of attorney to general authority	602
with respect to the descriptive term for a subject in sections	603
1337.45 to 1337.58 of the Revised Code or a citation to any of	604
those sections incorporates the entire section as if it were set	605
out in full in the power of attorney.	606

(C) A principal may modify authority incorporated by	607
reference.	608

Sec. 1337.44. Except as otherwise provided in the power of	609
attorney, by executing a power of attorney that incorporates by	610
reference a subject described in sections 1337.45 to 1337.58 of	611
the Revised Code or that grants to an agent authority to do all	612
acts that a principal could do pursuant to division (C) of section	613
1337.42 of the Revised Code, a principal authorizes the agent,	614
with respect to that subject, to do all of the following:	615

(A) Demand, receive, and obtain by litigation or otherwise,	616
money or another thing of value to which the principal is, may	617
become, or claims to be entitled, and conserve, invest, disburse,	618
or use anything so received or obtained for the purposes intended;	619

(B) Contract in any manner with any person, on terms	620
agreeable to the agent, to accomplish a purpose of a transaction	621
and perform, rescind, cancel, terminate, reform, restate, release,	622
or modify the contract or another contract made by or on behalf of	623
the principal;	624

(C) Execute, acknowledge, seal, deliver, file, or record any	625
instrument or communication the agent considers desirable to	626
accomplish a purpose of a transaction, including creating at any	627
time a schedule listing some or all of the principal's property	628
and attaching it to the power of attorney;	629

(D) Initiate, participate in, submit to alternative dispute	630
resolution, settle, oppose, or propose or accept a compromise with	631
respect to a claim existing in favor of or against the principal	632
or intervene in litigation relating to the claim;	633

(E) Seek on the principal's behalf the assistance of a court	634
or other governmental agency to carry out an act authorized in the	635
power of attorney;	636

(F) Engage, compensate, and discharge an attorney,	637
accountant, discretionary investment manager, expert witness, or	638
other advisor;	639

(G) Prepare, execute, and file a record, report, or other	640
document to safeguard or promote the principal's interest under a	641
statute or regulation;	642

(H) Communicate with any representative or employee of a	643
government or governmental subdivision, agency, or	644
instrumentality, on behalf of the principal;	645

(I) Access communications intended for, and communicate on	646
behalf of the principal, whether by mail, electronic transmission,	647
telephone, or other means;	648

(J) Do any lawful act with respect to the subject and all	649
property related to the subject.	650

Sec. 1337.45. Unless the power of attorney otherwise	651
provides, language in a power of attorney granting general	652
authority with respect to real property authorizes the agent to do	653
all of the following:	654

(A) Demand, buy, lease, receive, accept as a gift or as	655
security for an extension of credit, or otherwise acquire or	656
reject an interest in real property or a right incident to real	657
property;	658

(B) Sell; exchange; convey with or without covenants,	659
representations, or warranties; quitclaim; release; surrender;	660
retain title for security; encumber; partition; consent to	661
partitioning; subject to an easement or covenant; subdivide; apply	662
for zoning or other governmental permits; plat or consent to	663
platting; develop; grant an option concerning; lease; sublease;	664
contribute to an entity in exchange for an interest in that	665
entity; or otherwise grant or dispose of an interest in real	666
property or a right incident to real property;	667

(C) Pledge or mortgage an interest in real property or right	668
incident to real property as security to borrow money or pay,	669
renew, or extend the time of payment of a debt of the principal or	670
a debt guaranteed by the principal;	671

(D) Release, assign, satisfy, or enforce by litigation or	672
otherwise a mortgage, deed of trust, conditional sale contract,	673
encumbrance, lien, or other claim to real property that exists or	674
is asserted;	675

(E) Manage or conserve an interest in real property or a	676
right incident to real property owned or claimed to be owned by	677
the principal, including all of the following:	678

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

679

(2) Obtain or regain possession of or protecting the interest	680
or right by litigation or otherwise;	681

(3) Pay, assess, compromise, or contest taxes or assessments	682
or apply for and receive refunds in connection with taxes;	683

(4) Purchase supplies, hire assistance or labor, and make	684
repairs or alterations to the real property.	685

(F) Use, develop, alter, replace, remove, erect, or install	686
structures or other improvements upon real property in or incident	687
to which the principal has, or claims to have, an interest or	688
right;	689

(G) Participate in a reorganization with respect to real	690
property or an entity that owns an interest in or right incident	691
to real property and receive, and hold, and act with respect to	692
stocks and bonds or other property received in a plan of	693
reorganization, including all of the following:	694

(1) Sell or otherwise dispose of them;

695

(2) Exercise or sell an option, right of conversion, or	696
similar right with respect to them;	697

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

698

(H) Change the form of title of an interest in or right	699
incident to real property;	700

(I) Dedicate to public use, with or without consideration,	701
easements or other real property in which the principal has, or	702
claims to have, an interest.	703

Sec. 1337.46. Unless the power of attorney otherwise	704
provides, language in a power of attorney granting general	705
authority with respect to tangible personal property authorizes	706
the agent to do all of the following:	707

(A) Demand, buy, receive, accept as a gift or as security for	708
an extension of credit, or otherwise acquire or reject ownership	709
or possession of tangible personal property or an interest in	710
tangible personal property;	711

(B) Sell; exchange; convey with or without covenants,	712
representations, or warranties; quitclaim; release; surrender;	713
create a security interest in; grant options concerning; lease;	714
sublease; or otherwise dispose of tangible personal property or an	715
interest in tangible personal property;	716

(C) Grant a security interest in tangible personal property	717
or an interest in tangible personal property as security to borrow	718
money or pay, renew, or extend the time of payment of a debt of	719
the principal or a debt guaranteed by the principal;	720

(D) Release, assign, satisfy, or enforce by litigation or	721
otherwise a security interest, lien, or other claim on behalf of	722
the principal with respect to tangible personal property or an	723
interest in tangible personal property;	724

(E) Manage or conserve tangible personal property or an	725
interest in tangible personal property on behalf of the principal,	726
including all of the following:	727

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

728

(2) Obtain or regain possession of or protect the property or	729
interest, by litigation or otherwise;	730

(3) Pay, assess, compromise, or contest taxes or assessments	731
or apply for and receive refunds in connection with taxes or	732
assessments;	733

(4) Move the property from place to place;

734

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

735

(6) Use and make repairs, alterations, or improvements to the	736
property.	737

(F) Change the form of title of an interest in tangible	738
personal property.	739

Sec. 1337.47. Unless the power of attorney otherwise	740
provides, language in a power of attorney granting general	741
authority with respect to stocks and bonds authorizes the agent to	742
do all of the following:	743

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

744

(B) Establish, continue, modify, or terminate an account with	745
respect to stocks and bonds;	746

(C) Pledge stocks and bonds as security to borrow, pay,	747
renew, or extend the time of payment of a debt of the principal;	748

(D) Receive certificates and other evidences of ownership	749
with respect to stocks and bonds;	750

(E) Exercise voting rights with respect to stocks and bonds	751
in person or by proxy, enter into voting trusts, and consent to	752
limitations on the right to vote.	753

Sec. 1337.48. Unless the power of attorney otherwise	754
provides, language in a power of attorney granting general	755
authority with respect to commodities and options authorizes the	756
agent to do both of the following:	757

(A) Buy, sell, exchange, assign, settle, and exercise	758
commodity futures contracts and call or put options on stocks or	759
stock indexes traded on a regulated option exchange;	760

(B) Establish, continue, modify, and terminate option	761
accounts.	762

Sec. 1337.49. Unless the power of attorney otherwise	763
provides, language in a power of attorney granting general	764
authority with respect to banks and other financial institutions	765
authorizes the agent to do all of the following:	766

(A) Continue, modify, and terminate an account or other	767
banking arrangement made by or on behalf of the principal;	768

(B) Establish, modify, and terminate an account or other	769
banking arrangement with a bank, trust company, savings and loan	770
association, credit union, thrift company, brokerage firm, or	771
other financial institution selected by the agent;	772

(C) Contract for services available from a financial	773
institution, including renting a safe deposit box or space in a	774
vault;	775

(D) Withdraw, by check, order, electronic funds transfer, or	776
otherwise, money or property of the principal deposited with or	777
left in the custody of a financial institution;	778

(E) Receive statements of account, vouchers, notices, and	779
similar documents from a financial institution and act with	780
respect to them;	781

(F) Enter a safe deposit box or vault and withdraw or add to	782
the contents;	783

(G) Borrow money and pledge as security personal property of	784
the principal necessary to borrow money or pay, renew, or extend	785
the time of payment of a debt of the principal or a debt	786
guaranteed by the principal;	787

(H) Make, assign, draw, endorse, discount, guarantee, and	788
negotiate promissory notes, checks, drafts, and other negotiable	789
or nonnegotiable paper of the principal or payable to the	790
principal or the principal's order, transfer money, receive the	791
cash or other proceeds of those transactions, and accept a draft	792
drawn by a person upon the principal and pay it when due;	793

(I) Receive for the principal and act upon a sight draft,	794
warehouse receipt, or other document of title whether tangible or	795
electronic, or other negotiable or nonnegotiable instrument;	796

(J) Apply for, receive, and use letters of credit, credit and	797
debit cards, electronic transaction authorizations, and traveler's	798
checks from a financial institution and give an indemnity or other	799
agreement in connection with letters of credit;	800

(K) Consent to an extension of the time of payment with	801
respect to commercial paper or a financial transaction with a	802
financial institution.	803

Sec. 1337.50. Subject to the terms of a document or an	804
agreement governing an entity or an entity ownership interest, and	805
unless the power of attorney otherwise provides, language in a	806
power of attorney granting general authority with respect to	807
operation of an entity or business authorizes the agent to do all	808
of the following:	809

(A) Operate, buy, sell, enlarge, reduce, or terminate an	810
ownership interest;	811

(B) Perform a duty or discharge a liability and exercise in	812
person or by proxy a right, power, privilege, or option that the	813
principal has, may have, or claims to have;	814

815

(D) Initiate, participate in, submit to alternative dispute	816
resolution, settle, oppose, or propose or accept a compromise with	817
respect to litigation to which the principal is a party because of	818
an ownership interest;	819

(E) Exercise in person or by proxy, or enforce by litigation	820
or otherwise, a right, power, privilege, or option the principal	821
has or claims to have as the holder of stocks and bonds;	822

(F) Initiate, participate in, submit to alternative dispute	823
resolution, settle, oppose, or propose or accept a compromise with	824
respect to litigation to which the principal is a party concerning	825
stocks and bonds;	826

(G) With respect to an entity or business owned solely by the	827
principal, do all of the following:	828

(1) Continue, modify, renegotiate, extend, and terminate a	829
contract made by or on behalf of the principal with respect to the	830
entity or business before execution of the power of attorney;	831

(2) Determine all of the following:

832

(a) The location of its operation;

833

(b) The nature and extent of its business;

834

(c) The methods of manufacturing, selling, merchandising,	835
financing, accounting, and advertising employed in its operation;	836

(d) The amount and types of insurance carried;

837

(e) The mode of engaging, compensating, and dealing with its	838
employees and accountants, attorneys, or other advisors.	839

(3) Change the name or form of organization under which the	840
entity or business is operated and enter into an ownership	841
agreement with other persons to take over all or part of the	842
operation of the entity or business;	843

(4) Demand and receive money due or claimed by the principal	844
or on the principal's behalf in the operation of the entity or	845
business and control and disburse the money in the operation of	846
the entity or business.	847

(H) Put additional capital into an entity or business in	848
which the principal has an interest;	849

(I) Join in a plan of reorganization, consolidation,	850
conversion, domestication, or merger of the entity or business;	851

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

852

(K) Establish the value of an entity or business under a	853
buy-out agreement to which the principal is a party;	854

(L) Prepare, sign, file, and deliver reports, compilations of	855
information, returns, or other papers with respect to an entity or	856
business and make related payments;	857

(M) Pay, compromise, or contest taxes, assessments, fines, or	858
penalties and perform any other act to protect the principal from	859
illegal or unnecessary taxation, assessments, fines, or penalties,	860
with respect to an entity or business, including attempts to	861
recover, in any manner permitted by law, money paid before or	862
after the execution of the power of attorney.	863

Sec. 1337.51. Unless the power of attorney otherwise	864
provides, language in a power of attorney granting general	865
authority with respect to insurance and annuities authorizes the	866
agent to do all of the following:	867

(A) Continue, pay the premium or make a contribution on,	868
modify, exchange, rescind, release, or terminate a contract	869
procured by or on behalf of the principal that insures or provides	870
an annuity to either the principal or another person, whether or	871
not the principal is a beneficiary under the contract;	872

(B) Procure new, different, and additional contracts of	873
insurance and annuities for the principal and the principal's	874
spouse, children, and other dependents and select the amount, type	875
of insurance or annuity, and mode of payment;	876

(C) Pay the premium or make a contribution on, modify,	877
exchange, rescind, release, or terminate a contract of insurance	878
or annuity procured by the agent;	879

(D) Apply for and receive a loan secured by a contract of	880
insurance or annuity;	881

(E) Surrender and receive the cash surrender value on a	882
contract of insurance or annuity;	883

(F) Exercise an election;

884

(G) Exercise investment powers available under a contract of	885
insurance or annuity;	886

(H) Change the manner of paying premiums on a contract of	887
insurance or annuity;	888

(I) Change or convert the type of insurance or annuity with	889
respect to which the principal has or claims to have authority	890
described in this section;	891

(J) Apply for and procure a benefit or assistance under a	892
statute or regulation to guarantee or pay premiums of a contract	893
of insurance on the life of the principal;	894

(K) Collect, sell, assign, hypothecate, borrow against, or	895
pledge the interest of the principal in a contract of insurance or	896
annuity;	897

(L) Select the form and timing of the payment of proceeds	898
from a contract of insurance or annuity;	899

(M) Pay from proceeds or otherwise, compromise or contest,	900
and apply for refunds in connection with a tax or assessment	901
levied by a taxing authority with respect to a contract of	902
insurance or annuity or its proceeds or liability accruing by	903
reason of the tax or assessment.	904

Sec. 1337.52. (A) As used in this section, "estate, trust,	905
or other beneficial interest" means a trust, probate estate,	906
guardianship, conservatorship, escrow, or custodianship or a fund	907
from which the principal is, may become, or claims to be entitled	908
to a share or payment.	909

(B) Unless the power of attorney otherwise provides, language	910
in a power of attorney granting general authority with respect to	911
estates, trusts, and other beneficial interests authorizes the	912
agent to do all of the following:	913

(1) Accept, receive, receipt for, sell, assign, pledge, or	914
exchange a share in or payment from an estate, trust, or other	915
beneficial interest;	916

(2) Demand or obtain money or another thing of value to which	917
the principal is, may become, or claims to be entitled by reason	918
of an estate, trust, or other beneficial interest, by litigation	919
or otherwise;	920

(3) Exercise for the benefit of the principal a presently	921
exercisable general power of appointment held by the principal;	922

(4) Initiate, participate in, submit to alternative dispute	923
resolution, settle, oppose, or propose or accept a compromise with	924
respect to litigation to ascertain the meaning, validity, or	925
effect of a deed, will, declaration of trust, or other instrument	926
or transaction affecting the interest of the principal;	927

(5) Initiate, participate in, submit to alternative dispute	928
resolution, settle, oppose, or propose or accept a compromise with	929
respect to litigation to remove, substitute, or surcharge a	930
fiduciary;	931

(6) Conserve, invest, disburse, or use anything received for	932
an authorized purpose;	933

(7) Transfer an interest of the principal in real property,	934
stocks and bonds, accounts with financial institutions or	935
securities intermediaries, insurance, annuities, and other	936
property to the trustee of a revocable trust created by the	937
principal as settlor;	938

(8) Reject, renounce, disclaim, release, or consent to a	939
reduction in or modification of a share in or payment from an	940
estate, trust, or other beneficial interest.	941

Sec. 1337.53. Unless the power of attorney otherwise	942
provides, language in a power of attorney granting general	943
authority with respect to claims and litigation authorizes the	944
agent to do all of the following:	945

(A) Assert and maintain before a court or administrative	946
agency a claim, claim for relief, cause of action, counterclaim,	947
offset, recoupment, or defense, including an action to recover	948
property or other thing of value, recover damages sustained by the	949
principal, eliminate or modify tax liability, or seek an	950
injunction, specific performance, or other relief;	951

(B) Bring an action to determine adverse claims or intervene	952
or otherwise participate in litigation;	953

(C) Seek an attachment, garnishment, order of arrest, or	954
other preliminary, provisional, or intermediate relief and use an	955
available procedure to effect or satisfy a judgment, order, or	956
decree;	957

(D) Make or accept a tender, offer of judgment, or admission	958
of facts, submit a controversy on an agreed statement of facts,	959
consent to examination, and bind the principal in litigation;	960

(E) Submit to alternative dispute resolution, settle, and	961
propose or accept a compromise;	962

(F) Waive the issuance and service of process upon the	963
principal, accept service of process, appear for the principal,	964
designate persons upon which process directed to the principal may	965
be served, execute and file or deliver stipulations on the	966
principal's behalf, verify pleadings, seek appellate review,	967
procure and give surety and indemnity bonds, contract and pay for	968
the preparation and printing of records and briefs, receive,	969
execute, and file or deliver a consent, waiver, release,	970
confession of judgment, satisfaction of judgment, notice,	971
agreement, or other instrument in connection with the prosecution,	972
settlement, or defense of a claim or litigation;	973

(G) Act for the principal with respect to bankruptcy or	974
insolvency, whether voluntary or involuntary, concerning the	975
principal or some other person, or with respect to a	976
reorganization, receivership, or application for the appointment	977
of a receiver or trustee which affects an interest of the	978
principal in property or other thing of value;	979

(H) Pay a judgment, award, or order against the principal or	980
a settlement made in connection with a claim or litigation;	981

(I) Receive money or other thing of value paid in settlement	982
of or as proceeds of a claim or litigation.	983

Sec. 1337.54. (A) Unless the power of attorney otherwise	984
provides, language in a power of attorney granting general	985
authority with respect to personal and family maintenance	986
authorizes the agent to do all of the following:	987

(1) Perform the acts necessary to maintain the customary	988
standard of living of the principal, the principal's spouse, and	989
the following individuals, whether living when the power of	990
attorney is executed or later born:	991

(a) Other individuals legally entitled to be supported by the	992
principal;	993

(b) The individuals whom the principal has customarily	994
supported or indicated the intent to support.	995

(2) Make periodic payments of child support and other family	996
maintenance required by a court or governmental agency or an	997
agreement to which the principal is a party;	998

(3) Provide living quarters for the individuals described in	999
division (A)(1) of this section by doing either of the following:	1000

(a) Purchasing, leasing, or otherwise contracting;

1001

(b) Paying the operating costs, including interest,	1002
amortization payments, repairs, improvements, and taxes, for	1003
premises owned by the principal or occupied by those individuals.	1004

(4) Provide normal domestic help, usual vacations and travel	1005
expenses, and funds for shelter, clothing, food, appropriate	1006
education, including postsecondary and vocational education, and	1007
other current living costs for the individuals described in	1008
division (A)(1) of this section;	1009

(5) Pay expenses for necessary health care and custodial care	1010
on behalf of the individuals described in division (A)(1) of this	1011
section;	1012

(6) Act as the principal's personal representative pursuant	1013
to 42 U.S.C. 1320d to 1320d-9 and applicable regulations in making	1014
decisions related to the past, present, or future payment for the	1015
provision of health care consented to by the principal or anyone	1016
authorized under the law of this state to consent to health care	1017
on behalf of the principal;	1018

(7) Continue any provision made by the principal for	1019
automobiles or other means of transportation, including	1020
registering, licensing, insuring, and replacing them, for the	1021
individuals described in division (A)(1) of this section;	1022

(8) Maintain credit and debit accounts for the convenience of	1023
the individuals described in division (A)(1) of this section and	1024
open new accounts;	1025

(9) Continue payments incidental to the membership or	1026
affiliation of the principal in a religious institution, club,	1027
society, order, or other organization or to continue contributions	1028
to those organizations.	1029

(B) Authority with respect to personal and family maintenance	1030
is neither dependent upon, nor limited by, authority that an agent	1031
may or may not have with respect to gifts under sections 1337.21	1032
to 1337.64 of the Revised Code.	1033

Sec. 1337.55. (A) As used in this section, "benefits from	1034
governmental programs or civil or military service" means any	1035
benefit, program or assistance provided under a statute or	1036
regulation, including social security, medicare, and medicaid.	1037

(B) Unless the power of attorney otherwise provides, language	1038
in a power of attorney granting general authority with respect to	1039
benefits from governmental programs or civil or military service	1040
authorizes the agent to do all of the following:	1041

(1) Execute vouchers in the name of the principal for	1042
allowances and reimbursements payable by the United States or a	1043
foreign government or by a state or subdivision of a state to the	1044
principal, including allowances and reimbursements for	1045
transportation of the individuals described in division (A)(1) of	1046
section 1337.54 of the Revised Code, and for shipment of their	1047
household effects;	1048

(2) Take possession and order the removal and shipment of	1049
property of the principal from a post, warehouse, depot, dock, or	1050
other place of storage or safekeeping, either governmental or	1051
private, and execute and deliver a release, voucher, receipt, bill	1052
of lading, shipping ticket, certificate, or other instrument for	1053
that purpose;	1054

(3) Enroll in, apply for, select, reject, change, amend, or	1055
discontinue, on the principal's behalf, a benefit or program;	1056

(4) Prepare, file, and maintain a claim of the principal for	1057
a benefit or assistance, financial or otherwise, to which the	1058
principal may be entitled under a statute or regulation;	1059

(5) Initiate, participate in, submit to alternative dispute	1060
resolution, settle, oppose, or propose or accept a compromise with	1061
respect to litigation concerning any benefit or assistance the	1062
principal may be entitled to receive under a statute or	1063
regulation;	1064

(6) Receive the financial proceeds of a claim described in	1065
division (B)(4) of this section and conserve, invest, disburse, or	1066
use for a lawful purpose anything so received.	1067

Sec. 1337.56. (A) As used in this section, "retirement plan"	1068
means a plan or account created by an employer, the principal, or	1069
another individual to provide retirement benefits or deferred	1070
compensation of which the principal is a participant, beneficiary,	1071
or owner, including any of the following plans or accounts:	1072

(1) An individual retirement account under section 408 of the	1073
Internal Revenue Code of 1986, 26 U.S.C. 408;	1074

(2) A Roth individual retirement account under section 408A	1075
of the Internal Revenue Code of 1986, 26 U.S.C. 408A;	1076

(3) A deemed individual retirement account under section	1077
408(q) of the Internal Revenue Code of 1986, 26 U.S.C. 408(q);	1078

(4) An annuity or mutual fund custodial account under section	1079
403(b) of the Internal Revenue Code of 1986, 26 U.S.C. 403(b);	1080

(5) A pension, profit-sharing, stock bonus, or other	1081
retirement plan qualified under section 401(a) of the Internal	1082
Revenue Code of 1986, 26 U.S.C. 401(a);	1083

(6) A plan under section 457(b) of the Internal Revenue Code	1084
of 1986, 26 U.S.C. 457(b);	1085

(7) A nonqualified deferred compensation plan under section	1086
409A of the Internal Revenue Code of 1986, 26 U.S.C. 409A.	1087

(B) Unless the power of attorney otherwise provides, language	1088
in a power of attorney granting general authority with respect to	1089
retirement plans authorizes the agent to do all of the following:	1090

(1) Select the form and timing of payments under a retirement	1091
plan and withdraw benefits from a plan;	1092

(2) Make a rollover, including a direct trustee-to-trustee	1093
rollover, of benefits from one retirement plan to another;	1094

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

1095

(4) Make contributions to a retirement plan;

1096

(5) Exercise investment powers available under a retirement	1097
plan;	1098

(6) Borrow from, sell assets to, or purchase assets from a	1099
retirement plan.	1100

Sec. 1337.57. Unless the power of attorney otherwise	1101
provides, language in a power of attorney granting general	1102
authority with respect to taxes authorizes the agent to do all of	1103
the following:	1104

(A) Prepare, sign, and file federal, state, local, and	1105
foreign income, gift, payroll, property, Federal Insurance	1106
Contributions Act, and other tax returns, claims for refunds,	1107
requests for extension of time, petitions regarding tax matters,	1108
and any other tax-related documents, including receipts, offers,	1109
waivers, consents, including consents and agreements under section	1110
2032A of the Internal Revenue Code of 1986, 26 U.S.C. 2032A,	1111
closing agreements, and any power of attorney required by the	1112
internal revenue service or other taxing authority with respect to	1113
a tax year upon which the statute of limitations has not run and	1114
the following twenty-five tax years;	1115

(B) Pay taxes due, collect refunds, post bonds, receive	1116
confidential information, and contest deficiencies determined by	1117
the internal revenue service or other taxing authority;	1118

(C) Exercise any election available to the principal under	1119
federal, state, local, or foreign tax law;	1120

(D) Act for the principal in all tax matters for all periods	1121
before the internal revenue service, or other taxing authority.	1122

Sec. 1337.58. (A) As used in this section, a gift "for the	1123
benefit of" a person includes a gift to a trust, an account under	1124
the Uniform Transfers to Minors Act, and a tuition savings account	1125
or prepaid tuition plan as defined under section 529 of the	1126
Internal Revenue Code of 1986, 26 U.S.C. 529.	1127

(B) Unless the power of attorney otherwise provides, language	1128
in a power of attorney granting general authority with respect to	1129
gifts authorizes the agent to do only the following:	1130

(1) Make outright to, or for the benefit of, a person, a gift	1131
of any of the principal's property, including by the exercise of a	1132
presently exercisable general power of appointment held by the	1133
principal, in an amount per donee not to exceed the annual dollar	1134
limits of the federal gift tax exclusion under section 2503(b) of	1135
the Internal Revenue Code of 1986, 26 U.S.C. 2503(b), without	1136
regard to whether the federal gift tax exclusion applies to the	1137
gift, or if the principal's spouse agrees to consent to a split	1138
gift pursuant to section 2513 of the Internal Revenue Code of	1139
1986, 26 U.S.C. 2513, in an amount per donee not to exceed twice	1140
the annual federal gift tax exclusion limit;	1141

(2) Consent, pursuant to section 2513 of the Internal Revenue	1142
Code of 1986, 26 U.S.C. 2513, to the splitting of a gift made by	1143
the principal's spouse in an amount per donee not to exceed the	1144
aggregate annual gift tax exclusions for both spouses.	1145

(C) An agent may make a gift of the principal's property,	1146
outright or by amending, creating, or funding a trust, only as the	1147
agent determines is consistent with the principal's objectives if	1148
actually known by the agent and, if unknown, as the agent	1149
determines is consistent with the principal's best interest based	1150
on all relevant factors, including all of the following:	1151

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

1152

(2) The principal's foreseeable obligations and need for	1153
maintenance;	1154

(3) Minimization of taxes, including income, estate,	1155
inheritance, generation-skipping transfer, and gift taxes;	1156

(4) Eligibility for a benefit, a program, or assistance under	1157
a statute or regulation;	1158

(5) The principal's personal history of making or joining in	1159
making gifts.	1160

Sec. 1337.59. In a power of attorney executed on or after	1161
March 29, 2006, and before the effective date of this section that	1162
either uses the statutory power of attorney form contained in	1163
former section 1337.18 of the Revised Code or that incorporates by	1164
reference any one or more of the powers contained in former	1165
section 1337.20 of the Revised Code, the powers granted shall be	1166
construed in accordance with former section 1337.20 of the Revised	1167
Code.	1168

Sec. 1337.60. A document substantially in the following form	1169
may be used to create a statutory form power of attorney that has	1170
the meaning and effect prescribed by sections 1337.21 to 1337.64	1171
of the Revised Code.	1172

[INSERT NAME OF JURISDICTION]

1173

STATUTORY FORM POWER OF ATTORNEY

1174

IMPORTANT INFORMATION

1175

This power of attorney authorizes another person (your agent)	1176
to make decisions concerning your property for you (the	1177
principal). Your agent will be able to make decisions and act with	1178
respect to your property (including your money) whether or not you	1179
are able to act for yourself. The meaning of authority over	1180
subjects listed on this form is explained in the Uniform Power of	1181
Attorney Act (sections 1337.221 to 1337.64 of the Revised Code).	1182

This power of attorney does not authorize the agent to make	1183
health-care decisions for you.	1184

You should select someone you trust to serve as your agent.	1185
Unless you specify otherwise, generally the agent's authority will	1186
continue until you die or revoke the power of attorney or the	1187
agent resigns or is unable to act for you.	1188

Your agent is entitled to reasonable compensation unless you	1189
state otherwise in the Special Instructions.	1190

This form provides for designation of one agent. If you wish	1191
to name more than one agent you may name a coagent in the Special	1192
Instructions. Coagents are not required to act together unless you	1193
include that requirement in the Special Instructions.	1194

If your agent is unable or unwilling to act for you, your	1195
power of attorney will end unless you have named a successor	1196
agent. You may also name a second successor agent.	1197

This power of attorney becomes effective immediately unless	1198
you state otherwise in the Special Instructions.	1199

ACTIONS REQUIRING EXPRESS AUTHORITY

1200

Unless expressly authorized and initialed by me in the	1201
Special Instructions, this power of attorney does not grant	1202
authority to my agent to do any of the following:	1203

(1) Create a trust;

1204

(2) Amend, revoke, or terminate an inter vivos trust, even if	1205
specific authority to do so is granted to the agent in the trust	1206
agreement;	1207

(3) Make a gift;

1208

(4) Create or change rights of survivorship;

1209

(5) Create or change a beneficiary designation;

1210

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

1211

(7) Waive the principal's right to be a beneficiary of a	1212
joint and survivor annuity, including a survivor benefit under a	1213
retirement plan;	1214

(8) Exercise fiduciary powers that the principal has	1215
authority to delegate.	1216

CAUTION: Granting any of the above eight powers will give	1217
your agent the authority to take actions that could significantly	1218
reduce your property or change how your property is distributed at	1219
your death.	1220

If you have questions about the power of attorney or the	1221
authority you are granting to your agent, you should seek legal	1222
advice before signing this form.	1223

DESIGNATION OF AGENT

1224

I, ..................................... name the following	1225
................... (Name of Principal) person as my agent:	1226

Name of Agent:		1227
	1228
Agent's Address:		1229
	1230
Agent's Telephone Number:		1231
	1232

DESIGNATION OF SUCCESSOR AGENT(S) (OPTIONAL)

1233

If my agent is unable or unwilling to act for me, I name as	1234
my successor agent:	1235

Name of Successor Agent:		1236
	1237
Successor Agent's Address:		1238
	1239
Successor Agent's Telephone Number:		1240
	1241

If my successor agent is unable or unwilling to act for me, I	1242
name as my second successor agent:	1243

Name of Second Successor Agent:		1244
	1245
Second Successor Agent's Address:		1246
	1247
Second Successor Agent's Telephone Number:		1248
	1249

GRANT OF GENERAL AUTHORITY

1250

I grant my agent and any successor agent general authority to	1251
act for me with respect to the following subjects as defined in	1252
the Uniform Power of Attorney Act (sections 1337.21 to 1337.64 of	1253
the Revised Code):	1254

(INITIAL each subject you want to include in the agent's	1255
general authority. If you wish to grant general authority over all	1256
of the subjects you may initial "All Preceding Subjects" instead	1257
of initialing each subject.)	1258

(...) Real Property

1259

(...) Tangible Personal Property

1260

(...) Stocks and Bonds

1261

(...) Commodities and Options

1262

(...) Banks and Other Financial Institutions

1263

(...) Operation of Entity or Business

1264

(...) Insurance and Annuities

1265

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

1266

(...) Claims and Litigation

1267

(...) Personal and Family Maintenance

1268

(...) Benefits from Governmental Programs or Civil or	1269
Military Service	1270

(...) Retirement Plans

1271

(...) Taxes

1272

(...) All Preceding Subjects

1273

LIMITATION ON AGENT'S AUTHORITY

1274

An agent that is not my ancestor, spouse, or descendant MAY	1275
NOT use my property to benefit the agent or a person to whom the	1276
agent owes an obligation of support unless I have included that	1277
authority in the Special Instructions.	1278

SPECIAL INSTRUCTIONS (OPTIONAL)

1279

You may give special instructions on the following lines:

1280

		1281
		1282
		1283
		1284
		1285
		1286
		1287
		1288
		1289

EFFECTIVE DATE

1290

This power of attorney is effective immediately unless I have	1291
stated otherwise in the Special Instructions.	1292

NOMINATION OF GUARDIAN (OPTIONAL)

1293

If it becomes necessary for a court to appoint a guardian of	1294
my estate or my person, I nominate the following person(s) for	1295
appointment:	1296

Name of Nominee for guardian of my estate:		1297
	1298
Nominee's Address:		1299
	1300
Nominee's Telephone Number:		1301
	1302
Name of Nominee for guardian of my person:		1303
	1304
Nominee's Address:		1305
	1306
Nominee's Telephone Number:		1307
	1308

RELIANCE ON THIS POWER OF ATTORNEY

1309

Any person, including my agent, may rely upon the validity of	1310
this power of attorney or a copy of it unless that person knows it	1311
has terminated or is invalid.	1312

SIGNATURE AND ACKNOWLEDGMENT

1313

				1314
Your Signature		Date		1315

	1316
Your Name Printed		1317
	1318
Your Address		1319
	1320
Your Telephone Number		1321

State of Ohio

1322

County of ..........................

1323

This document was acknowledged before me on	1324
.................... (Date), by .......................... (Name	1325
of Principal).	1326

	..............................		1327
	Signature of Notary		1328
	My commission expires:		1329
	This document prepared by:		1330
			1331
			1332

IMPORTANT INFORMATION FOR AGENT

1333

Agent's Duties

1334

When you accept the authority granted under this power of	1335
attorney, a special legal relationship is created between you and	1336
the principal. This relationship imposes upon you legal duties	1337
that continue until you resign or the power of attorney is	1338
terminated or revoked. You must:	1339

(1) Do what you know the principal reasonably expects you to	1340
do with the principal's property or, if you do not know the	1341
principal's expectations, act in the principal's best interest;	1342

(2) Act in good faith;

1343

(3) Do nothing beyond the authority granted in this power of	1344
attorney;	1345

(4) Attempt to preserve the principal's estate plan if you	1346
know the plan and preserving the plan is consistent with the	1347
principal's best interest;	1348

(5) Disclose your identity as an agent whenever you act for	1349
the principal by writing or printing the name of the principal and	1350
signing your own name as "agent" in the following manner:	1351

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

1352

Unless the Special Instructions in this power of attorney	1353
state otherwise, you must also:	1354

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

1355

(2) Avoid conflicts that would impair your ability to act in	1356
the principal's best interest;	1357

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

1358

(4) Keep a record of all receipts, disbursements, and	1359
transactions made on behalf of the principal;	1360

(5) Cooperate with any person that has authority to make	1361
health-care decisions for the principal to do what you know the	1362
principal reasonably expects or, if you do not know the	1363
principal's expectations, to act in the principal's best interest.	1364

Termination of Agent's Authority

1365

You must stop acting on behalf of the principal if you learn	1366
of any event that terminates this power of attorney or your	1367
authority under this power of attorney. Events that terminate a	1368
power of attorney or your authority to act under a power of	1369
attorney include:	1370

(1) The death of the principal;

1371

(2) The principal's revocation of the power of attorney or	1372
your authority;	1373

(3) The occurrence of a termination event stated in the power	1374
of attorney;	1375

(4) The purpose of the power of attorney is fully	1376
accomplished;	1377

(5) If you are married to the principal, a legal action is	1378
filed with a court to end your marriage, or for your legal	1379
separation, unless the Special Instructions in this power of	1380
attorney state that such an action will not terminate your	1381
authority.	1382

Liability of Agent

1383

The meaning of the authority granted to you is defined in the	1384
Uniform Power of Attorney Act (sections 1337.21 to 1337.64 of the	1385
Revised Code). If you violate the Uniform Power of Attorney Act or	1386
act outside the authority granted, you may be liable for any	1387
damages caused by your violation.	1388

If there is anything about this document or your duties that	1389
you do not understand, you should seek legal advice.	1390

Sec. 1337.61. The following optional form may be used by an	1391
agent to certify facts concerning a power of attorney.	1392

AGENT'S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY	1393
AND AGENT'S AUTHORITY	1394

State of Ohio

1395

County of .....................

1396

I, ......................................... (Name of Agent),	1397
certify under penalty of perjury that	1398
............................. (Name of Principal) granted me	1399
authority as an agent or successor agent in a power of attorney	1400
dated ................................	1401

I further certify that to my knowledge:

1402

(1) The Principal is alive and has not revoked the Power of	1403
Attorney or my authority to act under the Power of Attorney and	1404
the Power of Attorney and my authority to act under the Power of	1405
Attorney have not terminated;	1406

(2) If the Power of Attorney was drafted to become effective	1407
upon the happening of an event or contingency, the event or	1408
contingency has occurred;	1409

(3) If I was named as a successor agent, the prior agent is	1410
no longer able or willing to serve;	1411

	(4)	1412
	1413
(Insert other relevant statements).		1414

SIGNATURE AND ACKNOWLEDGMENT

1415

				1416
Agent's Signature		Date		1417

	1418
Agent's Name Printed		1419
	1420
Agent's Address		1421
	1422
Agent's Telephone Number		1423

State of Ohio

1424

County of ..........................

1425

This document was acknowledged before me on	1426
......................, (Date) by ................................	1427
(Name of Agent).	1428

	..............................		1429
	Signature of Notary		1430
	My commission expires:		1431
	This document prepared by:		1432
			1433
			1434

Sec. 1337.62. In applying and construing sections 1337.21 to	1436
1337.64 of the Revised Code, consideration shall be given to the	1437
need to promote uniformity of the law with respect to its subject	1438
matter among the states that enact it.	1439

Sec. 1337.63. Sections 1337.21 to 1337.64 of the Revised	1440
Code modify, limit, and supersede the "Electronic Signatures in	1441
Global and National Commerce Act," 15 U.S.C. 7001 et seq., with	1442
the exception of section 101(c) of that act, 15 U.S.C. 7001(c).	1443
Sections 1337.21 to 1337.64 of the Revised Code do not authorize	1444
electronic delivery of any of the notices described in section	1445
103(b) of that act, 15 U.S.C. 7003(b).	1446

Sec. 1337.64. (A) Except as otherwise provided in sections	1447
1337.21 to 1337.64 of the Revised Code, on the effective date of	1448
this section, those sections apply to all of the following:	1449

(1) A power of attorney created before, on, or after the	1450
effective date of this section;	1451

(2) A judicial proceeding concerning a power of attorney	1452
commenced on or after the effective date of this section;	1453

(3) A judicial proceeding concerning a power of attorney	1454
commenced before the effective date of this section, unless the	1455
court finds that application of a provision of sections 1337.21 to	1456
1337.64 of the Revised Code would substantially interfere with the	1457
effective conduct of the judicial proceeding or prejudice the	1458
rights of a party, in which case that provision does not apply and	1459
the superseded law applies.	1460

(B) Sections 1337.21 to 1337.64 of the Revised Code do not	1461
affect an act done before the effective date of this section.	1462

Sec. 2101.24. (A)(1) Except as otherwise provided by law,	1463
the probate court has exclusive jurisdiction:	1464

(a) To take the proof of wills and to admit to record	1465
authenticated copies of wills executed, proved, and allowed in the	1466
courts of any other state, territory, or country. If the probate	1467
judge is unavoidably absent, any judge of the court of common	1468
pleas may take proof of wills and approve bonds to be given, but	1469
the record of these acts shall be preserved in the usual records	1470
of the probate court.	1471

(b) To grant and revoke letters testamentary and of	1472
administration;	1473

(c) To direct and control the conduct and settle the accounts	1474
of executors and administrators and order the distribution of	1475
estates;	1476

(d) To appoint the attorney general to serve as the	1477
administrator of an estate pursuant to section 2113.06 of the	1478
Revised Code;	1479

(e) To appoint and remove guardians, conservators, and	1480
testamentary trustees, direct and control their conduct, and	1481
settle their accounts;	1482

(f) To grant marriage licenses;

1483

(g) To make inquests respecting persons who are so mentally	1484
impaired as a result of a mental or physical illness or	1485
disability, or mental retardation, or as a result of chronic	1486
substance abuse, that they are unable to manage their property and	1487
affairs effectively, subject to guardianship;	1488

(h) To qualify assignees, appoint and qualify trustees and	1489
commissioners of insolvents, control their conduct, and settle	1490
their accounts;	1491

(i) To authorize the sale of lands, equitable estates, or	1492
interests in lands or equitable estates, and the assignments of	1493
inchoate dower in such cases of sale, on petition by executors,	1494
administrators, and guardians;	1495

(j) To authorize the completion of real estate contracts on	1496
petition of executors and administrators;	1497

(k) To construe wills;

1498

(l) To render declaratory judgments, including, but not	1499
limited to, those rendered pursuant to section 2107.084 of the	1500
Revised Code;	1501

(m) To direct and control the conduct of fiduciaries and	1502
settle their accounts;	1503

(n) To authorize the sale or lease of any estate created by	1504
will if the estate is held in trust, on petition by the trustee;	1505

(o) To terminate a testamentary trust in any case in which a	1506
court of equity may do so;	1507

(p) To hear and determine actions to contest the validity of	1508
wills;	1509

(q) To make a determination of the presumption of death of	1510
missing persons and to adjudicate the property rights and	1511
obligations of all parties affected by the presumption;	1512

(r) To hear and determine an action commenced pursuant to	1513
section 3107.41 of the Revised Code to obtain the release of	1514
information pertaining to the birth name of the adopted person and	1515
the identity of the adopted person's biological parents and	1516
biological siblings;	1517

(s) To act for and issue orders regarding wards pursuant to	1518
section 2111.50 of the Revised Code;	1519

(t) To hear and determine actions against sureties on the	1520
bonds of fiduciaries appointed by the probate court;	1521

(u) To hear and determine actions involving informed consent	1522
for medication of persons hospitalized pursuant to section	1523
5122.141 or 5122.15 of the Revised Code;	1524

(v) To hear and determine actions relating to durable powers	1525
of attorney for health care as described in division (D) of	1526
section 1337.16 of the Revised Code;	1527

(w) To hear and determine actions commenced by objecting	1528
individuals, in accordance with section 2133.05 of the Revised	1529
Code;	1530

(x) To hear and determine complaints that pertain to the use	1531
or continuation, or the withholding or withdrawal, of	1532
life-sustaining treatment in connection with certain patients	1533
allegedly in a terminal condition or in a permanently unconscious	1534
state pursuant to division (E) of section 2133.08 of the Revised	1535
Code, in accordance with that division;	1536

(y) To hear and determine applications that pertain to the	1537
withholding or withdrawal of nutrition and hydration from certain	1538
patients allegedly in a permanently unconscious state pursuant to	1539
section 2133.09 of the Revised Code, in accordance with that	1540
section;	1541

(z) To hear and determine applications of attending	1542
physicians in accordance with division (B) of section 2133.15 of	1543
the Revised Code;	1544

(aa) To hear and determine actions relative to the use or	1545
continuation of comfort care in connection with certain principals	1546
under durable powers of attorney for health care, declarants under	1547
declarations, or patients in accordance with division (E) of	1548
either section 1337.16 or 2133.12 of the Revised Code;	1549

(bb) To hear and determine applications for an order	1550
relieving an estate from administration under section 2113.03 of	1551
the Revised Code;	1552

(cc) To hear and determine applications for an order granting	1553
a summary release from administration under section 2113.031 of	1554
the Revised Code;	1555

(dd) To hear and determine actions relating to the exercise	1556
of the right of disposition, in accordance with section 2108.90 of	1557
the Revised Code;	1558

(ee) To hear and determine actions relating to the	1559
disinterment and reinterment of human remains under section 517.23	1560
of the Revised Code;	1561

(ff) To hear and determine petitions for an order for	1562
treatment of a person suffering from alcohol and other drug abuse	1563
filed under section 3793.34 of the Revised Code and to order	1564
treatment of that nature in accordance with, and take other	1565
actions afforded to the court under, sections 3793.31 to 3793.39	1566
of the Revised Code.	1567

(2) In addition to the exclusive jurisdiction conferred upon	1568
the probate court by division (A)(1) of this section, the probate	1569
court shall have exclusive jurisdiction over a particular subject	1570
matter if both of the following apply:	1571

(a) Another section of the Revised Code expressly confers	1572
jurisdiction over that subject matter upon the probate court.	1573

(b) No section of the Revised Code expressly confers	1574
jurisdiction over that subject matter upon any other court or	1575
agency.	1576

(B)(1) The probate court has concurrent jurisdiction with,	1577
and the same powers at law and in equity as, the general division	1578
of the court of common pleas to issue writs and orders, and to	1579
hear and determine actions as follows:	1580

(a) If jurisdiction relative to a particular subject matter	1581
is stated to be concurrent in a section of the Revised Code or has	1582
been construed by judicial decision to be concurrent, any action	1583
that involves that subject matter;	1584

(b) Any action that involves an inter vivos trust; a trust	1585
created pursuant to section 5815.28 of the Revised Code; a	1586
charitable trust or foundation; subject to divisions (A)(1)(u) and	1587
(z) of this section, a power of attorney, including, but not	1588
limited to, a durable power of attorney; the medical treatment of	1589
a competent adult; or a writ of habeas corpus.	1590

(2) Any action that involves a concurrent jurisdiction	1591
subject matter and that is before the probate court may be	1592
transferred by the probate court, on its order, to the general	1593
division of the court of common pleas.	1594

(C) The probate court has plenary power at law and in equity	1595
to dispose fully of any matter that is properly before the court,	1596
unless the power is expressly otherwise limited or denied by a	1597
section of the Revised Code.	1598

(D) The jurisdiction acquired by a probate court over a	1599
matter or proceeding is exclusive of that of any other probate	1600
court, except when otherwise provided by law.	1601

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

1602

(1) "Class member" means an individual who fails to survive	1603
the testator but who would have taken under a devise in the form	1604
of a class gift had the individual survived the testator.	1605

(2) "Descendant of a grandparent" means an individual who	1606
qualifies as a descendant of a grandparent of the testator or of	1607
the donor of a power of appointment under any of the following:	1608

(a) The rules of construction applicable to a class gift	1609
created in the testator's will if the devise or the exercise of	1610
the power of appointment is in the form of a class gift;	1611

(b) The rules for intestate succession if the devise or the	1612
exercise of the power of appointment is not in the form of a class	1613
gift.	1614

(3) "Devise" means an alternative devise, a devise in the	1615
form of a class gift, or an exercise of a power of appointment.	1616

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

1617

(a) A class member if the devise is in the form of a class	1618
gift;	1619

(b) An individual or class member who was deceased at the	1620
time the testator executed the testator's will or an individual or	1621
class member who was then living but who failed to survive the	1622
testator;	1623

(c) An appointee under a power of appointment exercised by	1624
the testator's will.	1625

(5) "Per stirpes" means that the shares of the descendants of	1626
a devisee who does not survive the testator are determined in the	1627
same way they would have been determined under division (A) of	1628
section 2105.06 of the Revised Code if the devisee had died	1629
intestate and unmarried on the date of the testator's death.	1630

(6) "Stepchild" means a child of the surviving, deceased, or	1631
former spouse of the testator or of the donor of a power of	1632
appointment and not of the testator or donor.	1633

(7) "Surviving devisee" or "surviving descendant" means a	1634
devisee or descendant, whichever is applicable, who survives the	1635
testator by at least one hundred twenty hours.	1636

(8) "Testator" includes the donee of a power of appointment	1637
if the power is exercised in the testator's will.	1638

(B)(1) As used in "surviving descendants" in divisions	1639
(B)(2)(a) and (b) of this section, "descendants" means the	1640
descendants of a deceased devisee or class member under the	1641
applicable division who would take under a class gift created in	1642
the testator's will.	1643

(2) Unless a contrary intent appears in the will, if a	1644
devisee fails to survive the testator and is a grandparent, a	1645
descendant of a grandparent, or a stepchild of either the testator	1646
or the donor of a power of appointment exercised by the testator's	1647
will, either of the following applies:	1648

(a) If the devise is not in the form of a class gift and the	1649
deceased devisee leaves surviving descendants, a substitute gift	1650
is created in the devisee's surviving descendants. The surviving	1651
descendants take, per stirpes, the property to which the devisee	1652
would have been entitled had the devisee survived the testator.	1653

(b) If the devise is in the form of a class gift, other than	1654
a devise to "issue," "descendants," "heirs of the body," "heirs,"	1655
"next of kin," "relatives," or "family," or a class described by	1656
language of similar import, a substitute gift is created in the	1657
surviving descendants of any deceased devisee. The property to	1658
which the devisees would have been entitled had all of them	1659
survived the testator passes to the surviving devisees and the	1660
surviving descendants of the deceased devisees. Each surviving	1661
devisee takes the share to which the surviving devisee would have	1662
been entitled had the deceased devisees survived the testator.	1663
Each deceased devisee's surviving descendants who are substituted	1664
for the deceased devisee take, per stirpes, the share to which the	1665
deceased devisee would have been entitled had the deceased devisee	1666
survived the testator. For purposes of division (B)(2)(b) of this	1667
section, "deceased devisee" means a class member who failed to	1668
survive the testator by at least one hundred twenty hours and left	1669
one or more surviving descendants.	1670

(C) For purposes of this section, each of the following	1671
applies:	1672

(1) Attaching the word "surviving" or "living" to a devise,	1673
such as a gift "to my surviving (or living) children," is not, in	1674
the absence of other language in the will or other evidence to the	1675
contrary, a sufficient indication of an intent to negate the	1676
application of division (B) of this section.	1677

(2) Attaching other words of survivorship to a devise, such	1678
as "to my child, if my child survives me," is, in the absence of	1679
other language in the will or other evidence to the contrary, a	1680
sufficient indication of an intent to negate the application of	1681
division (B) of this section.	1682

(3) A residuary clause is not a sufficient indication of an	1683
intent to negate the application of division (B) of this section	1684
unless the will specifically provides that upon lapse or failure	1685
the nonresiduary devise, or nonresiduary devises in general, pass	1686
under the residuary clause.	1687

(4) Unless the language creating a power of appointment	1688
expressly excludes the substitution of the descendants of an	1689
appointee for the appointee, a surviving descendant of a deceased	1690
appointee of a power of appointment may be substituted for the	1691
appointee under this section, whether or not the descendant is an	1692
object of the power of appointment.	1693

(D) Except as provided in division (A), (B), or (C) of this	1694
section, each of the following applies:	1695

(1) A devise, other than a residuary devise, that fails for	1696
any reason becomes a part of the residue.	1697

(2) If the residue is devised to two or more persons, the	1698
share of a residuary devisee that fails for any reason passes to	1699
the other residuary devisee, or to other residuary devisees in	1700
proportion to the interest of each in the remaining part of the	1701
residue.	1702

(3) If a residuary devise fails for any reason in its	1703
entirety, the residue passes by intestate succession.	1704

(E) This section applies only to outright devises and	1705
appointments. Devises and appointments in trust, including to a	1706
testamentary trust, are subject to section 5808.19 of the Revised	1707
Code.	1708

(F) This section applies to wills of decedents who die on or	1709
after the effective date of this section.	1710

Sec. 2109.21. (A) An administrator, special administrator,	1711
administrator de bonis non, or administrator with the will annexed	1712
shall be a resident of this state and shall be removed on proof	1713
that the administrator is no longer a resident of this state.	1714

(B)(1) To qualify for appointment as executor or trustee, an	1715
executor or a trustee named in a will or nominated in accordance	1716
with any power of nomination conferred in a will, may be a	1717
resident of this state or, as provided in this division, a	1718
nonresident of this state. To qualify for appointment, a	1719
nonresident executor or trustee named in, or nominated pursuant	1720
to, a will shall be an individual who is related to the maker of	1721
the will by consanguinity or affinity, or a person who resides in	1722
a state that has statutes or rules that authorize the appointment	1723
of a nonresident person who is not related to the maker of a will	1724
by consanguinity or affinity, as an executor or trustee when named	1725
in, or nominated pursuant to, a will. No such executor or trustee	1726
shall be refused appointment or removed solely because the	1727
executor or trustee is not a resident of this state.	1728

The court may require that a nonresident executor or trustee	1729
named in, or nominated pursuant to, a will assure that all of the	1730
assets of the decedent that are in the county at the time of the	1731
death of the decedent will remain in the county until distribution	1732
or until the court determines that the assets may be removed from	1733
the county.	1734

(2) In accordance with this division and section 2129.08 of	1735
the Revised Code, the court shall appoint as an ancillary	1736
administrator a person who is named in the will of a nonresident	1737
decedent, or who is nominated in accordance with any power of	1738
nomination conferred in the will of a nonresident decedent, as a	1739
general executor of the decedent's estate or as executor of the	1740
portion of the decedent's estate located in this state, whether or	1741
not the person so named or nominated is a resident of this state.	1742

To qualify for appointment as an ancillary administrator, a	1743
person who is not a resident of this state and who is named or	1744
nominated as described in this division, shall be an individual	1745
who is related to the maker of the will by consanguinity or	1746
affinity, or a person who resides in a state that has statutes or	1747
rules that authorize the appointment of a nonresident of that	1748
state who is not related to the maker of a will by consanguinity	1749
or affinity, as an ancillary administrator when the nonresident is	1750
named in a will or nominated in accordance with any power of	1751
nomination conferred in a will. If a person who is not a resident	1752
of this state and who is named or nominated as described in this	1753
division so qualifies for appointment as an ancillary	1754
administrator and if the provisions of section 2129.08 of the	1755
Revised Code are satisfied, the court shall not refuse to appoint	1756
the person, and shall not remove the person, as ancillary	1757
administrator solely because the person is not a resident of this	1758
state.	1759

The court may require that an ancillary administrator who is	1760
not a resident of this state and who is named or nominated as	1761
described in this division, assure that all of the assets of the	1762
decedent that are in the county at the time of the death of the	1763
decedent will remain in the county until distribution or until the	1764
court determines that the assets may be removed from the county.	1765

(C)(1) A guardian shall be a resident of this state, except	1766
that the court may appoint a nonresident of this state as a	1767
guardian if any of the following applies:	1768

(a) The nonresident is named in a will by a parent of a	1769
minor.	1770

(b) The nonresident is selected by a minor over the age of	1771
fourteen years as provided by section 2111.12 of the Revised Code.	1772

(c) The nonresident is nominated in or pursuant to a durable	1773
power of attorney ~~as described in division (D) of~~under section	1774
~~1337.09~~1337.24 of the Revised Code or a writing as described in	1775
division (A) of section 2111.121 of the Revised Code.	1776

(2) A guardian, other than a guardian named in a will by a	1777
parent of a minor, selected by a minor over the age of fourteen	1778
years, or nominated in or pursuant to a durable power of attorney	1779
or writing described in division (C)(1)(c) of this section, may be	1780
removed on proof that the guardian is no longer a resident of this	1781
state.	1782

(D) Any fiduciary, whose residence qualifications are not	1783
defined in this section, shall be a resident of this state, and	1784
shall be removed on proof that the fiduciary is no longer a	1785
resident of this state.	1786

(E) Any fiduciary, in order to assist in the carrying out of	1787
the fiduciary's fiduciary duties, may employ agents who are not	1788
residents of the county or of this state.	1789

Sec. 2111.02. (A) When found necessary, the probate court on	1790
its own motion or on application by any interested party shall	1791
appoint, subject to divisions (C) and (D) of this section and to	1792
section 2109.21 and division (B) of section 2111.121 of the	1793
Revised Code, a guardian of the person, the estate, or both, of a	1794
minor or incompetent, provided the person for whom the guardian is	1795
to be appointed is a resident of the county or has a legal	1796
settlement in the county and, except in the case of a minor, has	1797
had the opportunity to have the assistance of counsel in the	1798
proceeding for the appointment of such guardian. An interested	1799
party includes, but is not limited to, a person nominated in a	1800
durable power of attorney ~~as described in division (D) of~~under	1801
section ~~1337.09~~1337.24 of the Revised Code or in a writing as	1802
described in division (A) of section 2111.121 of the Revised Code.	1803

Except when the guardian of an incompetent is an agency under	1804
contract with the department of developmental disabilities for the	1805
provision of protective services under sections 5123.55 to 5123.59	1806
of the Revised Code, the guardian of an incompetent, by virtue of	1807
such appointment, shall be the guardian of the minor children of	1808
the guardian's ward, unless the court appoints some other person	1809
as their guardian.	1810

When the primary purpose of the appointment of a guardian is,	1811
or was, the collection, disbursement, or administration of moneys	1812
awarded by the veterans administration to the ward, or assets	1813
derived from such moneys, no court costs shall be charged in the	1814
proceeding for the appointment or in any subsequent proceedings	1815
made in pursuance of the appointment, unless the value of the	1816
estate, including the moneys then due under the veterans	1817
administration award, exceeds one thousand five hundred dollars.	1818

(B)(1) If the probate court finds it to be in the best	1819
interest of an incompetent or minor, it may appoint pursuant to	1820
divisions (A) and (C) of this section, on its own motion or on	1821
application by an interested party, a limited guardian with	1822
specific limited powers. The sections of the Revised Code, rules,	1823
and procedures governing guardianships apply to a limited	1824
guardian, except that the order of appointment and letters of	1825
authority of a limited guardian shall state the reasons for, and	1826
specify the limited powers of, the guardian. The court may appoint	1827
a limited guardian for a definite or indefinite period. An	1828
incompetent or minor for whom a limited guardian has been	1829
appointed retains all of the incompetent's or minor's rights in	1830
all areas not affected by the court order appointing the limited	1831
guardian.	1832

(2) If a guardian appointed pursuant to division (A) of this	1833
section is temporarily or permanently removed or resigns, and if	1834
the welfare of the ward requires immediate action, at any time	1835
after the removal or resignation, the probate court may appoint,	1836
ex parte and with or without notice to the ward or interested	1837
parties, an interim guardian for a maximum period of fifteen days.	1838
If the court appoints the interim guardian ex parte or without	1839
notice to the ward, the court, at its first opportunity, shall	1840
enter upon its journal with specificity the reason for acting ex	1841
parte or without notice, and, as soon as possible, shall serve	1842
upon the ward a copy of the order appointing the interim guardian.	1843
For good cause shown, after notice to the ward and interested	1844
parties and after hearing, the court may extend an interim	1845
guardianship for a specified period, but not to exceed an	1846
additional thirty days.	1847

(3) If a minor or incompetent has not been placed under a	1848
guardianship pursuant to division (A) of this section and if an	1849
emergency exists, and if it is reasonably certain that immediate	1850
action is required to prevent significant injury to the person or	1851
estate of the minor or incompetent, at any time after it receives	1852
notice of the emergency, the court, ex parte, may issue any order	1853
that it considers necessary to prevent injury to the person or	1854
estate of the minor or incompetent, or may appoint an emergency	1855
guardian for a maximum period of seventy-two hours. A written copy	1856
of any order issued by a court under this division shall be served	1857
upon the incompetent or minor as soon as possible after its	1858
issuance. Failure to serve such an order after its issuance or	1859
prior to the taking of any action under its authority does not	1860
invalidate the order or the actions taken. The powers of an	1861
emergency guardian shall be specified in the letters of	1862
appointment, and shall be limited to those powers that are	1863
necessary to prevent injury to the person or estate of the minor	1864
or incompetent. If the court acts ex parte or without notice to	1865
the minor or incompetent, the court, at its first opportunity,	1866
shall enter upon its journal a record of the case and, with	1867
specificity, the reason for acting ex parte or without notice. For	1868
good cause shown, after notice to the minor or incompetent and	1869
interested parties, and after hearing, the court may extend an	1870
emergency guardianship for a specified period, but not to exceed	1871
an additional thirty days.	1872

(C) Prior to the appointment of a guardian or limited	1873
guardian under division (A) or (B)(1) of this section, the court	1874
shall conduct a hearing on the matter of the appointment. The	1875
hearing shall be conducted in accordance with all of the	1876
following:	1877

(1) The proposed guardian or limited guardian shall appear at	1878
the hearing and, if appointed, shall swear under oath that the	1879
proposed guardian or limited guardian has made and will continue	1880
to make diligent efforts to file a true inventory in accordance	1881
with section 2111.14 of the Revised Code and find and report all	1882
assets belonging to the estate of the ward and that the proposed	1883
guardian or limited guardian faithfully and completely will	1884
fulfill the other duties of guardian, including the filing of	1885
timely and accurate reports and accountings;	1886

(2) If the hearing is conducted by a referee, the procedures	1887
set forth in Civil Rule 53 shall be followed;	1888

(3) If the hearing concerns the appointment of a guardian or	1889
limited guardian for an alleged incompetent, the burden of proving	1890
incompetency shall be by clear and convincing evidence;	1891

(4) Upon request of the applicant, the alleged incompetent	1892
for whom the appointment is sought or the alleged incompetent's	1893
counsel, or any interested party, a recording or record of the	1894
hearing shall be made;	1895

(5) Evidence of a less restrictive alternative to	1896
guardianship may be introduced, and when introduced, shall be	1897
considered by the court;	1898

(6) The court may deny a guardianship based upon a finding	1899
that a less restrictive alternative to guardianship exists;	1900

(7) If the hearing concerns the appointment of a guardian or	1901
limited guardian for an alleged incompetent, the alleged	1902
incompetent has all of the following rights:	1903

(a) The right to be represented by independent counsel of the	1904
alleged incompetent's choice;	1905

(b) The right to have a friend or family member of the	1906
alleged incompetent's choice present;	1907

(c) The right to have evidence of an independent expert	1908
evaluation introduced;	1909

(d) If the alleged incompetent is indigent, upon the alleged	1910
incompetent's request:	1911

(i) The right to have counsel and an independent expert	1912
evaluator appointed at court expense;	1913

(ii) If the guardianship, limited guardianship, or standby	1914
guardianship decision is appealed, the right to have counsel	1915
appointed and necessary transcripts for appeal prepared at court	1916
expense.	1917

(D)(1) When a person has been nominated to be a guardian of	1918
the estate of a minor in or pursuant to a durable power of	1919
attorney ~~as described in division (D) of~~under section ~~1337.09~~	1920
1337.24 of the Revised Code or a writing as described in division	1921
(A) of section 2111.121 of the Revised Code, the person nominated	1922
has preference in appointment over a person selected by the minor.	1923
A person who has been nominated to be a guardian of the person of	1924
a minor in or pursuant to a durable power of attorney or writing	1925
of that nature does not have preference in appointment over a	1926
person selected by the minor, but the probate court may appoint	1927
the person named in the durable power of attorney or the writing,	1928
the person selected by the minor, or another person as guardian of	1929
the person of the minor.	1930

(2) A person nominated as a guardian of an incompetent adult	1931
child pursuant to a durable power of attorney under section	1932
~~1337.09~~1337.24 or pursuant to section 2111.121 of the Revised	1933
Code shall have preference in appointment over a person applying	1934
to be guardian if the person nominated is competent, suitable, and	1935
willing to accept the appointment, and if the incompetent adult	1936
child does not have a spouse or an adult child and has not	1937
designated a guardian prior to the court finding the adult child	1938
incompetent.	1939

Sec. 2111.12. (A) A minor over the age of fourteen years may	1940
select a guardian who shall be appointed if a suitable person. If	1941
such minor fails to select a suitable person, an appointment may	1942
be made without reference to the minor's wishes. The minor shall	1943
not select one person to be the guardian of the minor's estate	1944
only and another to be the guardian of the person only, unless the	1945
court which appoints is of the opinion that the interests of such	1946
minor will thereby be promoted.	1947

(B) A surviving parent by last will in writing may appoint a	1948
guardian for any of the surviving parent's children, whether born	1949
at the time of making the will or afterward, to continue during	1950
the minority of the child or for a less time.	1951

When the father or mother of a minor names a person as	1952
guardian of the estate of such minor in a will, the person named	1953
shall have preference in appointment over the person selected by	1954
such minor. A person named in such a will as guardian of the	1955
person of such minor shall have no preference in appointment over	1956
the person selected by such minor, but in such event the probate	1957
court may appoint the person named in the will, the person	1958
selected by the minor, or some other person.	1959

Whenever a testamentary guardian is appointed, the	1960
testamentary guardian's duties, powers, and liabilities in all	1961
other respects shall be governed by the law regulating guardians	1962
not appointed by will.	1963

(C) A parent pursuant to a durable power of attorney as	1964
~~described in division (D) of~~under section ~~1337.09~~1337.24 or a	1965
writing as described in division (A) of section 2111.121 of the	1966
Revised Code may nominate a person to be a guardian for one or	1967
more of the parent's minor children, whether born at the time of	1968
the making of the petition or afterward.	1969

Sec. 2111.121. (A) A person may nominate in a writing, as	1970
described in this division, another person to be the guardian of	1971
the nominator's person, estate, or both or the guardian of the	1972
person, the estate, or both, of one or more of the nominator's	1973
minor or incompetent adult children, whether born at the time of	1974
the execution of the writing or afterward, subject to notice and a	1975
hearing pursuant to section 2111.02 of the Revised Code. The	1976
nomination is for consideration by a court if proceedings for the	1977
appointment of a guardian of the person, the estate, or both, for	1978
the person making the nomination or if proceedings for the	1979
appointment of a guardian as the guardian of the person, the	1980
estate, or both of one or more of the nominator's minor or	1981
incompetent adult children are commenced at a later time. The	1982
person may authorize, in a writing of that nature, the person	1983
nominated as guardian to nominate a successor guardian for	1984
consideration by a court. The person also may direct, in a writing	1985
of that nature, that bond be waived for a person nominated as	1986
guardian in it or nominated as a successor guardian in accordance	1987
with an authorization in it.	1988

To be effective as a nomination, the writing shall be signed	1989
by the person making the nomination in the presence of two	1990
witnesses; signed by the witnesses; contain, immediately prior to	1991
their signatures, an attestation of the witnesses that the person	1992
making the nomination signed the writing in their presence; and be	1993
acknowledged by the person making the nomination before a notary	1994
public.	1995

(B) If a person has nominated, in a writing as described in	1996
division (A) of this section or in a durable power of attorney as	1997
~~described in division (D) of~~under section ~~1337.09~~1337.24 of the	1998
Revised Code, another person to be the guardian of the nominator's	1999
person, estate, or both, and proceedings for the appointment of a	2000
guardian for the person are commenced at a later time, the court	2001
involved shall appoint the person nominated as guardian in the	2002
writing or durable power of attorney most recently executed if the	2003
person nominated is competent, suitable, and willing to accept the	2004
appointment. If the writing or durable power of attorney contains	2005
a waiver of bond, the court shall waive bond of the person	2006
nominated as guardian unless it is of the opinion that the	2007
interest of the trust demands it.	2008

(C) Nomination of a person as a guardian or successor	2009
guardian of the person, the estate, or both of one or more of the	2010
nominator's minor or incompetent adult children under division (A)	2011
of this section, and any subsequent appointment of the guardian or	2012
successor guardian as guardian under section 2111.02 of the	2013
Revised Code, does not vacate the jurisdiction of any other court	2014
that previously may have exercised jurisdiction over the person of	2015
the minor or incompetent adult child.	2016

(D) The writing containing the nomination of a person to be	2017
the guardian of the person, the estate, or both of one or more of	2018
the nominator's minor or incompetent adult children under division	2019
(A) of this section may be filed with the probate court for	2020
safekeeping, and the probate court shall designate the nomination	2021
as the nomination of a standby guardian.	2022

Sec. 3793.31. As used in sections 3793.31 to 3793.39 of the	2023
Revised Code:	2024

(A) "Alcohol and other drug abuse" means alcoholism or drug	2025
addiction.	2026

(B) "Alcoholism" and "drug addiction" have the same meanings	2027
as in section 3793.01 of the Revised Code.	2028

(C) "Another drug" means a controlled substance as defined in	2029
section 3719.01 of the Revised Code or a harmful intoxicant as	2030
defined in section 2925.01 of the Revised Code.	2031

(D) "Board of alcohol, drug addiction, and mental health	2032
services" means a board of alcohol, drug addiction, and mental	2033
health services established under section 340.02 or 340.021 of the	2034
Revised Code.	2035

(E) "Danger" or "threat of danger to self, family, or others"	2036
means substantial physical harm or threat of substantial physical	2037
harm upon self, family, or others.	2038

(F) "Hospital" has the same meaning as in section 3701.01 or	2039
3727.01 of the Revised Code but does not include either a hospital	2040
operated by the department of mental health or an inpatient unit	2041
licensed by the department.	2042

(G) "Intoxicated" means being under the influence of alcohol,	2043
another drug, or both alcohol and another drug and, as a result,	2044
having a significantly impaired ability to function.	2045

(H) "Petitioner" means a person who institutes a proceeding	2046
under sections 3793.32 to 3793.39 of the Revised Code.	2047

(I) "Probate court" means the probate division of the court	2048
of common pleas.	2049

(J) "Qualified health professional" means a person that is	2050
properly credentialed or licensed to conduct a drug and alcohol	2051
assessment and diagnosis under Ohio law.	2052

(K) "Residence" means the legal residence of a person as	2053
determined by applicable principles governing conflicts of law.	2054

(L) "Respondent" means a person alleged in a hearing under	2055
sections 3793.32 to 3793.39 of the Revised Code to be a person who	2056
is suffering from alcohol and other drug abuse and who should be	2057
ordered under those sections to undergo treatment.	2058

(M) "Treatment" means services and programs for the care and	2059
rehabilitation of intoxicated persons and persons suffering from	2060
alcohol and other drug abuse. "Treatment" includes residential	2061
treatment, a halfway house setting, and an intensive outpatient or	2062
outpatient level of care.	2063

Sec. 3793.32. A probate court may order involuntary treatment	2064
for a person suffering from alcohol and other drug abuse pursuant	2065
to the procedures set forth in sections 3793.31 to 3793.39 of the	2066
Revised Code.	2067

Sec. 3793.33. No person shall be ordered to undergo treatment	2068
under sections 3793.31 to 3793.39 of the Revised Code unless all	2069
of the following apply to that person:	2070

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

2071

(B) The person presents an imminent danger or imminent threat	2072
of danger to self, family, or others as a result of alcohol and	2073
other drug abuse, or there exists a substantial likelihood of such	2074
a threat in the near future.	2075

2076

Sec. 3793.34. (A) A person may initiate proceedings for	2077
treatment for an individual suffering from alcohol and other drug	2078
abuse by filing a verified petition in the probate court and	2079
paying a filing fee in the same amount, if any, that is charged	2080
for the filing under section 5122.11 of the Revised Code of an	2081
affidavit seeking the hospitalization of a person. The petition	2082
and all subsequent court documents shall be entitled: "In the	2083
interest of (name of respondent)." A spouse, relative, or guardian	2084
of the individual concerning whom the petition is filed shall file	2085
the petition.	2086

(B) A petition filed under division (A) of this section shall	2087
set forth all of the following:	2088

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

2089

(2) The respondent's name, residence address, and current	2090
location, if known;	2091

(3) The name and residence of the respondent's parents, if	2092
living and if known, or of the respondent's legal guardian, if any	2093
and if known;	2094

(4) The name and residence of the respondent's spouse, if any	2095
and if known;	2096

(5) The name and residence of the person having custody of	2097
the respondent, if any, or if no such person is known, the name	2098
and residence of a near relative or a statement that the person is	2099
unknown;	2100

(6) The petitioner's belief, including the factual basis for	2101
the belief, that the respondent is suffering from alcohol and	2102
other drug abuse and presents an imminent danger or imminent	2103
threat of danger to self, family, or others if not treated for	2104
alcohol or other drug abuse.	2105

(C) Any petition filed pursuant to divisions (A) and (B) of	2106
this section shall be accompanied by a guarantee, signed by the	2107
petitioner or another person authorized under division (A) of this	2108
section, obligating that person to pay all costs for treatment of	2109
the respondent for alcohol and other drug abuse that is ordered by	2110
the court and to pay any other costs of the respondent that are	2111
associated with a hearing conducted in accordance with section	2112
3793.35 of the Revised Code and that the court determines to be	2113
appropriate.	2114

Sec. 3793.35. (A) Upon receipt of a petition filed under	2115
section 3793.34 of the Revised Code and the payment of the	2116
appropriate filing fee, if any, the probate court shall examine	2117
the petitioner under oath as to the contents of the petition.	2118

(B) If, after reviewing the allegations contained in the	2119
petition and examining the petitioner under oath, it appears to	2120
the probate court that there is probable cause to believe the	2121
respondent should be ordered to undergo treatment, then the court	2122
shall do all of the following:	2123

(1) Schedule a hearing to be held within seven days to	2124
determine if there is probable cause to believe that the	2125
respondent should be ordered to undergo treatment for alcohol and	2126
other drug abuse;	2127

(2) Notify the respondent, the legal guardian, if any and if	2128
known, and the spouse, parents, or nearest relative or friend of	2129
the respondent concerning the allegations and contents of the	2130
petition and of the date and purpose of the hearing;	2131

(3) Notify the respondent that the respondent may retain	2132
counsel and have independent expert evaluation of the person's	2133
physical and mental condition and, if the person is unable to	2134
obtain an attorney or independent expert evaluation, that the	2135
respondent may be represented by court-appointed counsel or have	2136
independent expert evaluation of the person's physical or mental	2137
condition, or both, at public expense if the person is indigent	2138
and upon appointment of an attorney to represent the respondent	2139
notify the respondent of the name, address, and telephone number	2140
of the attorney appointed to represent the respondent;	2141

(4) Cause the respondent to be examined not later than	2142
twenty-four hours before the hearing date by a physician for the	2143
purpose of a physical examination and by a qualified health	2144
professional for the purpose of a drug and alcohol addiction	2145
assessment and diagnosis;	2146

(5) Conduct the hearing.

2147

(C) The physician and qualified health professional who	2148
examine the respondent pursuant to division (B)(4) of this section	2149
or who are obtained by or appointed for the respondent pursuant to	2150
division (B)(3) of this section shall certify their findings to	2151
the court within twenty-four hours of the examinations. The	2152
findings of each qualified health professional shall include a	2153
recommendation for treatment if the qualified health professional	2154
determines that treatment is necessary.	2155

(D) If the probate court finds upon completion of the hearing	2156
held under division (B) of this section that the respondent should	2157
be ordered to undergo treatment, the court shall order the	2158
treatment at a level of care and for a length of time recommended	2159
by the qualified health professional who conducted the examination	2160
of the respondent under this section. Failure of a respondent to	2161
undergo treatment ordered pursuant to this division is contempt of	2162
court.	2163

(E) If, at any time after a petition is filed under section	2164
3793.34 of the Revised Code, the probate court finds that there is	2165
not probable cause to continue treatment or if the petitioner	2166
withdraws the petition, then the court shall dismiss the	2167
proceedings against the respondent.	2168

Sec. 3793.36. (A) Following an examination by a qualified	2169
health professional and a certification by that professional that	2170
the person meets the criteria specified in section 3793.33 of the	2171
Revised Code, a probate court may order the person hospitalized	2172
for a period not to exceed seventy-two hours if the court finds by	2173
clear and convincing evidence that the person presents an imminent	2174
threat of danger to self, family, or others as a result of alcohol	2175
and other drug abuse. However, if the hearing to be held under	2176
section 3793.35 of the Revised Code will not be held within	2177
seventy-two hours, the court may order the person hospitalized	2178
until the hearing. In making its order, the court shall inform the	2179
person that the person may immediately make a reasonable number of	2180
telephone calls or use other reasonable means to contact an	2181
attorney, a licensed physician, or a qualified health	2182
professional, to contact any other person or persons to secure	2183
representation by counsel, or to obtain medical or psychological	2184
assistance and that the person will be provided assistance in	2185
making calls if the assistance is needed and requested.	2186

(B) Any person who has been admitted to a hospital under	2187
division (A) of this section shall be released from the hospital	2188
immediately upon the expiration of the time period established by	2189
the court for the hospitalization.	2190

(C) No person ordered hospitalized under this section shall	2191
be held in jail pending transportation to the hospital or	2192
evaluation unless the probate court previously has found the	2193
person to be in contempt of court for either failure to undergo	2194
treatment or failure to appear at the evaluation ordered pursuant	2195
to section 3793.35 of the Revised Code.	2196

Sec. 3793.37. When a probate court is authorized to issue an	2197
order that the respondent be transported to a hospital, the court	2198
may issue a summons. If the respondent fails to attend an	2199
examination scheduled before the hearing under section 3793.35 of	2200
the Revised Code, the court shall issue a summons. A summons so	2201
issued shall be directed to the respondent and shall command the	2202
respondent to appear at a time and place specified in the summons.	2203
If a respondent who has been summoned fails to appear at the	2204
hospital or the examination, the probate court may order the	2205
sheriff or any other peace officer to transport the respondent to	2206
a hospital on the list provided under section 3793.38 of the	2207
Revised Code for treatment. The sheriff or any other peace	2208
officer, upon agreement of a person authorized by the peace	2209
officer, may authorize a board of alcohol, drug addiction, and	2210
mental health services, a private agency under contract with a	2211
board of alcohol, drug addiction, and mental health services, or	2212
an ambulance service designated by a board of alcohol, drug	2213
addiction, and mental health services to transport the respondent	2214
to the hospital. The transportation costs of the sheriff, other	2215
peace officer, ambulance service, or other private agency under	2216
contract with the board of alcohol and drug addiction services	2217
shall be included in the costs of treatment for alcohol and other	2218
drug abuse to be paid by the petitioner.	2219

Sec. 3793.38. Each board of alcohol, drug addiction, and	2220
mental health services on at least an annual basis shall submit	2221
each of the following lists to the clerk of the probate court in	2222
each county served by the board:	2223

(A) A list of all hospitals in the counties served by the	2224
board that are able and willing to take respondents ordered to	2225
undergo seventy-two hours of treatment and observation pursuant to	2226
section 3793.36 of the Revised Code;	2227

(B) A list of hospitals and treatment providers in the	2228
counties served by the board that are able and willing to provide	2229
treatment for alcohol and other drug abuse ordered pursuant to	2230
section 3793.35 of the Revised Code.	2231

Sec. 3793.39. Sections 3793.12, 3793.13, and 3793.14 of the	2232
Revised Code apply to a person who is ordered to undergo treatment	2233
under sections 3793.31 to 3793.39 of the Revised Code.	2234

Sec. 5301.071. No instrument conveying real ~~estate~~property,	2235
or any interest ~~therein~~in real property, and of record in the	2236
office of the county recorder of the county within this state in	2237
which ~~such~~that real ~~estate~~property is situated shall be ~~deemed~~	2238
considered defective nor shall the validity of ~~such~~that	2239
conveyance be affected because of any of the following:	2240

(A) The dower interest of the spouse of any grantor was not	2241
specifically released, but ~~such~~that spouse executed ~~said~~the	2242
instrument in the manner provided in section 5301.01 of the	2243
Revised Code.	2244

(B) The officer taking the acknowledgment of ~~such~~the	2245
instrument having an official seal did not affix ~~such~~that seal to	2246
the certificate of acknowledgment.	2247

(C) The certificate of acknowledgment is not on the same	2248
sheet of paper as the instrument.	2249

(D) The executor, administrator, guardian, assignee, or	2250
trustee making ~~such~~the instrument signed or acknowledged the same	2251
individually instead of in ~~his~~a representative or official	2252
capacity.	2253

(E)(1) The grantor or grantee of the instrument is a trust	2254
rather than the trustee or trustees of the trust if the trust	2255
named as grantor or grantee has been duly created under the laws	2256
of the state of its existence at the time of the conveyance and a	2257
memorandum of trust that complies with section 5301.255 of the	2258
Revised Code and contains a description of the real property	2259
conveyed by that instrument is recorded in the office of the	2260
county recorder in which the instrument of conveyance is recorded.	2261
Upon compliance with division (E)(1) of this section, a conveyance	2262
to a trust shall be considered to be a conveyance to the trustee	2263
or trustees of the trust in furtherance of the manifest intention	2264
of the parties.	2265

(2) Except as otherwise provided in division (E)(2) of this	2266
section, division (E)(1) of this section shall be given	2267
retroactive effect to the fullest extent permitted under section	2268
28 of Article II, Ohio Constitution. Division (E) of this section	2269
shall not be given retroactive or curative effect if to do so	2270
would invalidate or supersede any instrument that conveys real	2271
property, or any interest in the real property, recorded in the	2272
office of the county recorder in which that real property is	2273
situated prior to the date of recording of a curative memorandum	2274
of trust or the effective date of this section, whichever event	2275
occurs later.	2276

Sec. 5747.02. (A) For the purpose of providing revenue for	2277
the support of schools and local government functions, to provide	2278
relief to property taxpayers, to provide revenue for the general	2279
revenue fund, and to meet the expenses of administering the tax	2280
levied by this chapter, there is hereby levied on every	2281
individual, trust, and estate residing in or earning or receiving	2282
income in this state, on every individual, trust, and estate	2283
earning or receiving lottery winnings, prizes, or awards pursuant	2284
to Chapter 3770. of the Revised Code, and on every individual,	2285
trust, and estate otherwise having nexus with or in this state	2286
under the Constitution of the United States, an annual tax	2287
measured in the case of individuals by Ohio adjusted gross income	2288
less an exemption for the taxpayer, the taxpayer's spouse, and	2289
each dependent as provided in section 5747.025 of the Revised	2290
Code; measured in the case of trusts by modified Ohio taxable	2291
income under division (D) of this section; and measured in the	2292
case of estates by Ohio taxable income. The tax imposed by this	2293
section on the balance thus obtained is hereby levied as follows:	2294

(1) For taxable years beginning in 2004:

2295

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2296
OR		2297
MODIFIED OHIO		2298
TAXABLE INCOME (TRUSTS)		2299
OR		2300
OHIO TAXABLE INCOME (ESTATES)	TAX	2301

$5,000 or less	.743%	2302
More than $5,000 but not more than $10,000	$37.15 plus 1.486% of the amount in excess of $5,000	2303
More than $10,000 but not more than $15,000	$111.45 plus 2.972% of the amount in excess of $10,000	2304
More than $15,000 but not more than $20,000	$260.05 plus 3.715% of the amount in excess of $15,000	2305
More than $20,000 but not more than $40,000	$445.80 plus 4.457% of the amount in excess of $20,000	2306
More than $40,000 but not more than $80,000	$1,337.20 plus 5.201% of the amount in excess of $40,000	2307
More than $80,000 but not more than $100,000	$3,417.60 plus 5.943% of the amount in excess of $80,000	2308
More than $100,000 but not more than $200,000	$4,606.20 plus 6.9% of the amount in excess of $100,000	2309
More than $200,000	$11,506.20 plus 7.5% of the amount in excess of $200,000	2310

(2) For taxable years beginning in 2005:

2311

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2312
OR		2313
MODIFIED OHIO		2314
TAXABLE INCOME (TRUSTS)		2315
OR		2316
OHIO TAXABLE INCOME (ESTATES)	TAX	2317

$5,000 or less	.712%	2318
More than $5,000 but not more than $10,000	$35.60 plus 1.424% of the amount in excess of $5,000	2319
More than $10,000 but not more than $15,000	$106.80 plus 2.847% of the amount in excess of $10,000	2320
More than $15,000 but not more than $20,000	$249.15 plus 3.559% of the amount in excess of $15,000	2321
More than $20,000 but not more than $40,000	$427.10 plus 4.27% of the amount in excess of $20,000	2322
More than $40,000 but not more than $80,000	$1,281.10 plus 4.983% of the amount in excess of $40,000	2323
More than $80,000 but not more than $100,000	$3,274.30 plus 5.693% of the amount in excess of $80,000	2324
More than $100,000 but not more than $200,000	$4,412.90 plus 6.61% of the amount in excess of $100,000	2325
More than $200,000	$11,022.90 plus 7.185% of the amount in excess of $200,000	2326

(3) For taxable years beginning in 2006:

2327

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2328
OR		2329
MODIFIED OHIO		2330
TAXABLE INCOME (TRUSTS)		2331
OR		2332
OHIO TAXABLE INCOME (ESTATES)	TAX	2333

$5,000 or less	.681%	2334
More than $5,000 but not more than $10,000	$34.05 plus 1.361% of the amount in excess of $5,000	2335
More than $10,000 but not more than $15,000	$102.10 plus 2.722% of the amount in excess of $10,000	2336
More than $15,000 but not more than $20,000	$238.20 plus 3.403% of the amount in excess of $15,000	2337
More than $20,000 but not more than $40,000	$408.35 plus 4.083% of the amount in excess of $20,000	2338
More than $40,000 but not more than $80,000	$1,224.95 plus 4.764% of the amount in excess of $40,000	2339
More than $80,000 but not more than $100,000	$3,130.55 plus 5.444% of the amount in excess of $80,000	2340
More than $100,000 but not more than $200,000	$4,219.35 plus 6.32% of the amount in excess of $100,000	2341
More than $200,000	$10,539.35 plus 6.87% of the amount in excess of $200,000	2342

(4) For taxable years beginning in 2007:

2343

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2344
OR		2345
MODIFIED OHIO		2346
TAXABLE INCOME (TRUSTS)		2347
OR		2348
OHIO TAXABLE INCOME (ESTATES)	TAX	2349

$5,000 or less	.649%	2350
More than $5,000 but not more than $10,000	$32.45 plus 1.299% of the amount in excess of $5,000	2351
More than $10,000 but not more than $15,000	$97.40 plus 2.598% of the amount in excess of $10,000	2352
More than $15,000 but not more than $20,000	$227.30 plus 3.247% of the amount in excess of $15,000	2353
More than $20,000 but not more than $40,000	$389.65 plus 3.895% of the amount in excess of $20,000	2354
More than $40,000 but not more than $80,000	$1,168.65 plus 4.546% of the amount in excess of $40,000	2355
More than $80,000 but not more than $100,000	$2,987.05 plus 5.194% of the amount in excess of $80,000	2356
More than $100,000 but not more than $200,000	$4,025.85 plus 6.031% of the amount in excess of $100,000	2357
More than $200,000	$10,056.85 plus 6.555% of the amount in excess of $200,000	2358

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

2359

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2360
OR		2361
MODIFIED OHIO		2362
TAXABLE INCOME (TRUSTS)		2363
OR		2364
OHIO TAXABLE INCOME (ESTATES)	TAX	2365

$5,000 or less	.618%	2366
More than $5,000 but not more than $10,000	$30.90 plus 1.236% of the amount in excess of $5,000	2367
More than $10,000 but not more than $15,000	$92.70 plus 2.473% of the amount in excess of $10,000	2368
More than $15,000 but not more than $20,000	$216.35 plus 3.091% of the amount in excess of $15,000	2369
More than $20,000 but not more than $40,000	$370.90 plus 3.708% of the amount in excess of $20,000	2370
More than $40,000 but not more than $80,000	$1,112.50 plus 4.327% of the amount in excess of $40,000	2371
More than $80,000 but not more than $100,000	$2,843.30 plus 4.945% of the amount in excess of $80,000	2372
More than $100,000 but not more than $200,000	$3,832.30 plus 5.741% of the amount in excess of $100,000	2373
More than $200,000	$9,573.30 plus 6.24% of the amount in excess of $200,000	2374

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

2375

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2376
OR		2377
MODIFIED OHIO		2378
TAXABLE INCOME (TRUSTS)		2379
OR		2380
OHIO TAXABLE INCOME (ESTATES)	TAX	2381

$5,000 or less	.587%	2382
More than $5,000 but not more than $10,000	$29.35 plus 1.174% of the amount in excess of $5,000	2383
More than $10,000 but not more than $15,000	$88.05 plus 2.348% of the amount in excess of $10,000	2384
More than $15,000 but not more than $20,000	$205.45 plus 2.935% of the amount in excess of $15,000	2385
More than $20,000 but not more than $40,000	$352.20 plus 3.521% of the amount in excess of $20,000	2386
More than $40,000 but not more than $80,000	$1,056.40 plus 4.109% of the amount in excess of $40,000	2387
More than $80,000 but not more than $100,000	$2,700.00 plus 4.695% of the amount in excess of $80,000	2388
More than $100,000 but not more than $200,000	$3,639.00 plus 5.451% of the amount in excess of $100,000	2389
More than $200,000	$9,090.00 plus 5.925% of the amount in excess of $200,000	2390

In July of each year, beginning in 2010, the tax commissioner	2391
shall adjust the income amounts prescribed in this division by	2392
multiplying the percentage increase in the gross domestic product	2393
deflator computed that year under section 5747.025 of the Revised	2394
Code by each of the income amounts resulting from the adjustment	2395
under this division in the preceding year, adding the resulting	2396
product to the corresponding income amount resulting from the	2397
adjustment in the preceding year, and rounding the resulting sum	2398
to the nearest multiple of fifty dollars. The tax commissioner	2399
also shall recompute each of the tax dollar amounts to the extent	2400
necessary to reflect the adjustment of the income amounts. The	2401
rates of taxation shall not be adjusted.	2402

The adjusted amounts apply to taxable years beginning in the	2403
calendar year in which the adjustments are made. The tax	2404
commissioner shall not make such adjustments in any year in which	2405
the amount resulting from the adjustment would be less than the	2406
amount resulting from the adjustment in the preceding year.	2407

(B) If the director of budget and management makes a	2408
certification to the tax commissioner under division (B) of	2409
section 131.44 of the Revised Code, the amount of tax as	2410
determined under division (A) of this section shall be reduced by	2411
the percentage prescribed in that certification for taxable years	2412
beginning in the calendar year in which that certification is	2413
made.	2414

(C) The levy of this tax on income does not prevent a	2415
municipal corporation, a joint economic development zone created	2416
under section 715.691, or a joint economic development district	2417
created under section 715.70 or 715.71 or sections 715.72 to	2418
715.81 of the Revised Code from levying a tax on income.	2419

(D) This division applies only to taxable years of a trust	2420
beginning in 2002 or thereafter.	2421

(1) The tax imposed by this section on a trust shall be	2422
computed by multiplying the Ohio modified taxable income of the	2423
trust by the rates prescribed by division (A) of this section.	2424

(2) A ~~nonresident~~resident trust may claim a credit against	2425
the tax computed under division (D) of this section equal to the	2426
lesser of (1) the tax paid to another state or the District of	2427
Columbia on the ~~nonresident~~resident trust's modified nonbusiness	2428
income, other than the portion of the ~~nonresident~~resident trust's	2429
nonbusiness income that is qualifying investment income as defined	2430
in section 5747.012 of the Revised Code, or (2) the effective tax	2431
rate, based on modified Ohio taxable income, multiplied by the	2432
~~nonresident~~resident trust's modified nonbusiness income other	2433
than the portion of the ~~nonresident~~resident trust's nonbusiness	2434
income that is qualifying investment income. The credit applies	2435
before any other applicable credits.	2436

(3) The credits enumerated in divisions (A)(1) to (13) of	2437
section 5747.98 of the Revised Code do not apply to a trust	2438
subject to division (D) of this section. Any credits enumerated in	2439
other divisions of section 5747.98 of the Revised Code apply to a	2440
trust subject to division (D) of this section. To the extent that	2441
the trust distributes income for the taxable year for which a	2442
credit is available to the trust, the credit shall be shared by	2443
the trust and its beneficiaries. The tax commissioner and the	2444
trust shall be guided by applicable regulations of the United	2445
States treasury regarding the sharing of credits.	2446

(E) For the purposes of this section, "trust" means any trust	2447
described in Subchapter J of Chapter 1 of the Internal Revenue	2448
Code, excluding trusts that are not irrevocable as defined in	2449
division (I)(3)(b) of section 5747.01 of the Revised Code and that	2450
have no modified Ohio taxable income for the taxable year,	2451
charitable remainder trusts, qualified funeral trusts and preneed	2452
funeral contract trusts established pursuant to sections 4717.31	2453
to 4717.38 of the Revised Code that are not qualified funeral	2454
trusts, endowment and perpetual care trusts, qualified settlement	2455
trusts and funds, designated settlement trusts and funds, and	2456
trusts exempted from taxation under section 501(a) of the Internal	2457
Revenue Code.	2458

Sec. 5801.10. (A) As used in this section, "creditor" means	2459
any of the following:	2460

(1) A person holding a debt or security for a debt entered	2461
into by a trustee on behalf of the trust;	2462

(2) A person holding a debt secured by one or more assets of	2463
the trust;	2464

(3) A person having a claim against the trustee or the assets	2465
of the trust under section 5805.06 of the Revised Code;	2466

(4) A person who has attached through legal process a	2467
beneficiary's interest in the trust.	2468

(B) The parties to an agreement under this section shall be	2469
all of the following, or their representatives under the	2470
representation provisions of Chapter 5803. of the Revised Code,	2471
except that only the settlor and any trustee are required to be	2472
parties to an amendment of any revocable trust:	2473

(1) The settlor if living and if no adverse income or	2474
transfer tax results would arise from the settlor's participation;	2475

(2) All beneficiaries;

2476

(3) All currently serving trustees;

2477

(4) Creditors, if their interest is to be affected by the	2478
agreement.	2479

(C) The persons specified in division (B) of this section may	2480
by written instrument enter into an agreement with respect to any	2481
matter concerning the construction of, administration of, or	2482
distributions under the terms of the trust, the investment of	2483
income or principal held by the trustee, or other matters. The	2484
agreement may not effect a termination of the trust before the	2485
date specified for the trust's termination in the terms of the	2486
trust, change the interests of the beneficiaries in the trust	2487
except as necessary to effect a modification described in division	2488
(C)(5) or (6) of this section, or include terms and conditions	2489
that could not be properly approved by the court under Chapters	2490
5801. to 5811. of the Revised Code or other applicable law. The	2491
invalidity of any provision of the agreement does not affect the	2492
validity of other provisions of the agreement. Matters that may be	2493
resolved by a private settlement agreement include, but are not	2494
limited to, all of the following:	2495

(1) Determining classes of creditors, beneficiaries, heirs,	2496
next of kin, or other persons;	2497

(2) Resolving disputes arising out of the administration or	2498
distribution under the terms of the trust, including disputes over	2499
the construction of the language of the trust instrument or	2500
construction of the language of other writings that affect the	2501
terms of the trust;	2502

(3) Granting to the trustee necessary or desirable powers not	2503
granted in the terms of the trust or otherwise provided by law, to	2504
the extent that those powers either are not inconsistent with the	2505
express provisions or purposes of the terms of the trust or, if	2506
inconsistent with the express provisions or purposes of the terms	2507
of the trust, are necessary for the due administration of the	2508
terms of the trust;	2509

(4) Modifying the terms of the trust, if the modification is	2510
not inconsistent with any dominant purpose or objective of the	2511
trust;	2512

(5) Modifying the terms of the trust in the manner required	2513
to qualify the gift under the terms of the trust for the	2514
charitable estate or gift tax deduction permitted by federal law,	2515
including the addition of mandatory governing instrument	2516
requirements for a charitable remainder trust as required by the	2517
Internal Revenue Code and regulations promulgated under it in any	2518
case in which all parties interested in the trust have submitted	2519
written agreements to the proposed changes or written disclaimer	2520
of interest;	2521

(6) Modifying the terms of the trust in the manner required	2522
to qualify any gift under the terms of the trust for the estate	2523
tax marital deduction available to noncitizen spouses, including	2524
the addition of mandatory governing instrument requirements for a	2525
qualified domestic trust under section 2056A of the Internal	2526
Revenue Code and regulations promulgated under it in any case in	2527
which all parties interested in the trust have submitted written	2528
agreements to the proposed changes or written disclaimer of	2529
interest;	2530

(7) Resolving any other matter that arises under Chapters	2531
5801. to 5811. of the Revised Code.	2532

(D) No agreement shall be entered into under this section	2533
affecting the rights of a creditor without the creditor's consent	2534
or affecting the collection rights of federal, state, or local	2535
taxing authorities.	2536

(E) Any agreement entered into under this section that	2537
complies with the requirements of division (C) of this section	2538
shall be final and binding on the trustee, the settlor if living,	2539
all beneficiaries, creditors who are parties to the agreement, and	2540
their heirs, successors, and assigns.	2541

(F) Notwithstanding anything in this section, in division (D)	2542
of section 5803.03 of the Revised Code, or in any other rule of	2543
law to the contrary, a trustee serving under the terms of the	2544
trust shall only represent its own individual or corporate	2545
interests in negotiating or entering into an agreement subject to	2546
this section. No trustee serving under the terms of the trust	2547
shall be considered to represent any settlor, beneficiary, or the	2548
interests of any settlor or beneficiary in negotiating or entering	2549
into an agreement subject to this section.	2550

(G) Any party to a private settlement agreement entered into	2551
under this section may request the court to approve the agreement,	2552
to determine whether the representation as provided in Chapter	2553
5803. of the Revised Code was adequate, and to determine whether	2554
the agreement contains terms and conditions the court could have	2555
properly approved.	2556

(H) If an agreement entered into under this section contains	2557
a provision requiring binding arbitration of any disputes arising	2558
under the agreement, the provision is enforceable.	2559

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

2560

(1) The right of a beneficiary to disclaim under section	2561
5815.36 of the Revised Code;	2562

(2) The termination or modification of a trust under section	2563
5804.10, 5804.11, 5804.12, 5804.13, 5804.14, 5804.15, or 5804.16	2564
of the Revised Code;	2565

(3) The ability of a trustee to divide or consolidate a trust	2566
under section 5804.17 of the Revised Code;	2567

(4) The power of the trustee to make distributions pursuant	2568
to section 5808.18 of the Revised Code.	2569

(J) Nothing in this section restricts or limits the	2570
jurisdiction of any court to dispose of matters not covered by	2571
agreements under this section or to supervise the acts of trustees	2572
appointed by that court.	2573

(K) This section shall be liberally construed to favor the	2574
validity and enforceability of agreements entered into under it.	2575

(L) A trustee serving under the trust instrument is not	2576
liable to any third person arising from any loss due to that	2577
trustee's actions or inactions taken or omitted in good faith	2578
reliance on the terms of an agreement entered into under this	2579
section.	2580

(M) This section does not apply to any of the following:

2581

(1) A charitable trust that has one or more charitable	2582
organizations as qualified beneficiaries;	2583

(2) A charitable trust the terms of which authorize or direct	2584
the trustee to distribute trust income or principal to one or more	2585
charitable organizations to be selected by the trustee, or for one	2586
or more charitable purposes described in division (A) of section	2587
5804.05 of the Revised Code, if any of the following apply:	2588

(a) The distributions may be made on the date that an	2589
agreement under this section would be entered into.	2590

(b) The distributions could be made on the date that an	2591
agreement under this section would be entered into if the	2592
interests of the current beneficiaries of the trust terminated on	2593
that date, but the termination of those interests would not cause	2594
the trust to terminate.	2595

(c) The distributions could be made on the date that an	2596
agreement under this section would be entered into if the trust	2597
terminated on that date.	2598

Sec. 5808.14. (A) The judicial standard of review for	2599
discretionary trusts is that the trustee shall exercise a	2600
discretionary power reasonably, in good faith, and in accordance	2601
with the terms and purposes of the trust and the interests of the	2602
beneficiaries, except that with respect to distribution decisions	2603
a reasonableness standard shall not be applied to the exercise of	2604
discretion by the trustee of a wholly discretionary trust. The	2605
greater the grant of discretion by the settlor to the trustee, the	2606
broader the range of permissible conduct by the trustee in	2607
exercising it.	2608

(B) Subject to division (D) of this section, and unless the	2609
terms of the trust expressly indicate that a rule in this division	2610
does not apply:	2611

(1) A person other than a settlor who is a beneficiary and	2612
trustee of a trust that confers on the trustee a power to make	2613
discretionary distributions to or for the trustee's personal	2614
benefit may exercise the power only in accordance with an	2615
ascertainable standard.	2616

(2) A trustee may not exercise a power to make discretionary	2617
distributions to satisfy a legal obligation of support that the	2618
trustee personally owes another person.	2619

(C) A power whose exercise is limited or prohibited by	2620
division (B) of this section may be exercised by a majority of the	2621
remaining trustees whose exercise of the power is not so limited	2622
or prohibited. If the power of all trustees is so limited or	2623
prohibited, the court may appoint a special fiduciary with	2624
authority to exercise the power.	2625

(D) Division (B) of this section does not apply to any of the	2626
following:	2627

(1) A power held by the settlor's spouse who is the trustee	2628
of a trust for which a marital deduction, as defined in section	2629
2056(b)(5) or 2523(e) of the Internal Revenue Code, was previously	2630
allowed;	2631

(2) Any trust during any period that the trust may be revoked	2632
or amended by its settlor;	2633

(3) A trust if contributions to the trust qualify for the	2634
annual exclusion under section 2503(c) of the Internal Revenue	2635
Code.	2636

(E) For purposes of division (A) of this section, a trustee	2637
who acts reasonably and in good faith in exercising the power to	2638
distribute trust income or principal to the trustee of a second	2639
trust in accordance with division (A) or (B) of section 5808.18 of	2640
the Revised Code is presumed to have acted in accordance with the	2641
terms and purposes of the trust and the interests of the	2642
beneficiaries.	2643

Sec. 5808.17. (A) Upon termination or partial termination of	2644
a trust, the trustee may send to the beneficiaries a proposal for	2645
distribution. The right of any beneficiary to object to the	2646
proposed distribution terminates if the beneficiary does not	2647
notify the trustee of an objection within thirty days after the	2648
proposal was sent but only if the proposal informed the	2649
beneficiary of the right to object and of the time allowed for	2650
objection.	2651

(B) Upon the occurrence of an event terminating or partially	2652
terminating a trust, the trustee shall proceed expeditiously to	2653
distribute the trust property to the persons entitled to it,	2654
subject to the right of the trustee to retain a reasonable reserve	2655
for the payment of debts, expenses, and taxes.	2656

(C) A release by a beneficiary of a trustee from liability	2657
for breach of trust is invalid to the extent that it was induced	2658
by improper conduct of the trustee or that the beneficiary, at the	2659
time of the release, did not know of the beneficiary's rights or	2660
of the material facts relating to the breach.	2661

(D) If a beneficiary who was entitled to receive a	2662
distribution is deceased, the beneficiary's death did not	2663
terminate the beneficiary's right to receive the distribution, and	2664
an administration of the beneficiary's estate is open, the trustee	2665
shall make the distribution to the personal representative of the	2666
beneficiary's estate. If a beneficiary who was entitled to receive	2667
a distribution is deceased, the beneficiary's death did not	2668
terminate the beneficiary's right to receive the distribution, and	2669
an administration of the beneficiary's estate is not open, the	2670
trustee, without liability, may make the distribution directly to	2671
the beneficiary's heirs or devisees without requiring the opening	2672
or re-opening of estate administration proceedings if the trustee	2673
does not know of an adverse claim to the distribution and one of	2674
the following applies:	2675

(1) The beneficiary's estate was administered as an intestate	2676
estate in the jurisdiction in which the beneficiary was domiciled	2677
at death, and the trustee does both of the following:	2678

(a) Distributes the personal property included in the	2679
distribution to the person or persons who were determined to be	2680
the heirs of the beneficiary in that administration, in the same	2681
manner as the personal property would have been distributed if it	2682
had been part of the beneficiary's intestate estate;	2683

(b) Distributes the real property included in the	2684
distribution to the person or persons the trustee reasonably	2685
determines were the beneficiary's heirs under the statutes of	2686
descent and distribution, in effect at the time of the	2687
beneficiary's death, of the jurisdiction or jurisdictions in which	2688
the real property is located.	2689

(2) The beneficiary's estate was administered as a testate	2690
estate in the jurisdiction in which the deceased beneficiary was	2691
domiciled at death, and the trustee does both of the following:	2692

(a) Distributes the personal property included in the	2693
distribution to the residuary devisee or devisees under the	2694
beneficiary's will, in the same manner as the personal property	2695
would have been distributed in that administration if it had been	2696
part of the beneficiary's testate estate;	2697

(b) Distributes the real property included in the	2698
distribution to the person or persons the trustee reasonably	2699
determines would have received the real property under the law of	2700
the jurisdiction or jurisdictions in which the real property is	2701
located.	2702

(3) Division (D)(1) or (2) of this section does not apply,	2703
the beneficiary's death occurred at least six months before the	2704
trustee makes the distribution, and all of the following apply:	2705

(a) The trustee determines that the beneficiary had created a	2706
trust during the beneficiary's life that remained in existence at	2707
the beneficiary's death.	2708

(b) The beneficiary had executed a will that the trustee	2709
reasonably determines would have been admitted to probate if it	2710
had been offered for probate.	2711

(c) The beneficiary's will described in division (D)(3)(b) of	2712
this section devised the residue of the beneficiary's estate to	2713
the trustee of the trust described in division (D)(3)(a) of this	2714
section to be held under the terms of that trust.	2715

(d) The trustee makes the distribution to the trustee of the	2716
trust described in division (D)(3)(a) of this section.	2717

(4) Division (D)(1), (2), or (3) of this section does not	2718
apply, the beneficiary's death occurred at least six months before	2719
the trustee makes the distribution, and all of the following	2720
apply:	2721

(a) The trustee, exercising reasonable diligence, determines	2722
that an administration of the beneficiary's estate has not been	2723
commenced in the jurisdiction in which the trustee reasonably	2724
determines the beneficiary was domiciled at death.	2725

(b) The trustee does not know of an administration of the	2726
beneficiary's estate having been commenced in any other	2727
jurisdiction.	2728

(c) The trustee does not know of a purported last will and	2729
testament of the beneficiary.	2730

(d) The trustee does both of the following:

2731

(i) Distributes the personal property included in the	2732
distribution to the person or persons the trustee reasonably	2733
determines were the beneficiary's heirs under the statutes of	2734
descent and distribution, in effect at the time of the	2735
beneficiary's death, of the jurisdiction in which the trustee	2736
reasonably determines the beneficiary was domiciled at death;	2737

(ii) Distributes the real property included in the	2738
distribution to the person or persons the trustee reasonably	2739
determines were the beneficiary's heirs under the statutes of	2740
descent and distribution, in effect at the time of the	2741
beneficiary's death, of the jurisdiction or jurisdictions in which	2742
the real property is located.	2743

(E) The trustee's protection from liability for making	2744
distributions under division (D) of this section has no effect on	2745
the ability of third parties to pursue claims against the	2746
recipients of those distributions.	2747

Sec. 5808.18. (A) Unless the trust instrument expressly	2748
provides otherwise and subject to the limitations set forth in	2749
this section, all of the following apply:	2750

(1) If a trustee of a trust, referred to in this section as	2751
"first trust," has absolute power under the terms of the first	2752
trust to make distributions of principal to one or more current	2753
beneficiaries, that trustee may exercise that power by	2754
distributing all or any part of the principal subject to the	2755
power, and all or any part of any income that is not otherwise	2756
currently required to be distributed, to the trustee of another	2757
trust, referred to in this section as "second trust," that is for	2758
the benefit of one or more current beneficiaries of the first	2759
trust. The second trust may be a trust under the trust instrument	2760
for the first trust or under a different governing instrument,	2761
including a governing instrument created by the trustee of the	2762
first trust. A trustee of the first trust who is authorized to	2763
make distributions to the trustee of a second trust pursuant to	2764
division (A) of this section may do so at any time, whether or not	2765
the trustee of the first trust would otherwise have made a	2766
distribution at that time to, or for the benefit of, any	2767
beneficiary pursuant to the terms of the first trust.	2768

(2) In determining whether the trustee has absolute power to	2769
make distributions of principal to any current beneficiary and the	2770
identity of the current beneficiaries, all of the following apply:	2771

(a) An absolute power to distribute principal includes any	2772
power to make distributions of principal that is not limited by	2773
reasonably definite standards or ascertainable standards, whether	2774
or not the word "absolute" is used in the trust instrument.	2775

(b) A power to make distributions of principal for purposes	2776
that include best interests, welfare, comfort or happiness, or	2777
words of similar import, if not otherwise limited by reasonably	2778
definite standards or ascertainable standards, constitutes an	2779
absolute power not limited by reasonably definite standards or	2780
ascertainable standards, regardless of any requirement to take	2781
into account other resources of the current beneficiary or	2782
beneficiaries to whom those distributions may be made.	2783

(c) If the current beneficiaries of the first trust are	2784
defined, in whole or in part, as a class of persons, that class	2785
includes any person who falls within that class of persons after	2786
the distribution to the second trust.	2787

(d) A power to make distributions for the benefit of a	2788
beneficiary is considered a power to make distributions to that	2789
beneficiary.	2790

(3) If property is distributed pursuant to the authority	2791
described in division (A) of this section, the governing	2792
instrument for the second trust, without limitation, may do either	2793
of the following:	2794

(a) Grant a power of appointment to one or more of the	2795
beneficiaries for whose benefit the property was so distributed,	2796
including a power to appoint trust property to the power holder,	2797
the power holder's creditors, the power holder's estate, the	2798
creditors of the power holder's estate, or any other person,	2799
whether or not that person is a beneficiary of the first trust or	2800
the second trust;	2801

(b) Provide that, at a time or upon an event specified in	2802
that governing instrument, the remaining trust property shall	2803
thereafter be held for the benefit of the beneficiaries of the	2804
first trust upon terms and conditions that are substantially	2805
identical to the terms and conditions of the trust instrument for	2806
the first trust, except that any current beneficiary or	2807
beneficiaries for whose benefit the property could have been, but	2808
was not, so distributed may be excluded from having any beneficial	2809
interest in the second trust.	2810

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

2811

(a) "Terms and conditions" refer only to those terms and	2812
conditions that govern the interests of the beneficiaries.	2813

(b) Charitable organizations that are not expressly	2814
designated in the terms of the first trust to receive	2815
distributions but to which the trustee of the first trust, in the	2816
discretion of the trustee, or in the discretion of any other	2817
person directing the trustee and acting in a fiduciary capacity,	2818
may at any time make a distribution, are considered beneficiaries	2819
of the first trust.	2820

(B) Unless the trust instrument expressly provides otherwise	2821
and subject to the limitations set forth in this section, a	2822
trustee of a first trust who has power, other than absolute power	2823
as described in division (A) of this section, under the terms of	2824
the first trust to make distributions of principal to one or more	2825
current beneficiaries may exercise that power by distributing all	2826
or any part of the principal subject to the power, and all or any	2827
part of any income that is not otherwise required to be	2828
distributed, to the trustee of a second trust. The second trust	2829
may be a trust under the trust instrument for the first trust or	2830
under a different governing instrument, including a governing	2831
instrument created by the trustee of the first trust. The power	2832
described in this division may be exercised whether or not there	2833
is a current need to distribute trust principal under any standard	2834
contained in the first trust. The exercise of a trustee's power	2835
under this division is valid only if the governing instrument for	2836
the second trust does not materially change the interests of the	2837
beneficiaries of the first trust. For purposes of this division, a	2838
power to make distributions for the benefit of a beneficiary shall	2839
be considered a power to make distributions to that beneficiary.	2840

(C) The exercise of the power to make distributions to a	2841
second trust under division (A) or (B) of this section is subject	2842
to the following additional limitations:	2843

(1)(a) The distribution to the trustee of the second trust	2844
shall not result in the reduction, limitation, or modification of	2845
any of the following rights or interests of a beneficiary of the	2846
first trust if the right or interest has come into effect with	2847
respect to the beneficiary:	2848

(i) The current right to a mandatory distribution of income	2849
or principal of the first trust;	2850

(ii) The current mandatory annuity or unitrust interest in	2851
the property of the first trust;	2852

(iii) The right annually to withdraw a percentage of the	2853
value of the first trust or a specified dollar amount.	2854

(b) For purposes of division (C)(1)(a)(i) of this section, a	2855
beneficiary's current right to a distribution of income is not	2856
considered to be mandatory if, under the terms of the first trust,	2857
current distributions of principal may be made to any person other	2858
than that current beneficiary.	2859

(2) If any transfer to the first trust qualified, or if not	2860
for the provisions of division (A) or (B) of this section would	2861
have qualified, for a marital or charitable deduction for purposes	2862
of any federal income, gift, or estate tax under the Internal	2863
Revenue Code, or for purposes of any state income, gift, estate,	2864
or inheritance tax, the governing instrument for the second trust	2865
shall not include or omit any term that, if included in or omitted	2866
from the trust instrument for the first trust, would have	2867
prevented the first trust from qualifying for that deduction, or	2868
would have reduced the amount of the deduction, under the same	2869
provisions of the Internal Revenue Code or under the same	2870
provisions of the applicable state law under which the transfer to	2871
the first trust so qualified.	2872

(3) If any transfer to the first trust has been treated, or	2873
if not for the provisions of division (A) or (B) of this section	2874
would have been treated, as a gift qualifying for the exclusion	2875
from the gift tax described in section 2503(b) of the Internal	2876
Revenue Code, the governing instrument for the second trust shall	2877
not include or omit any term that, if included in or omitted from	2878
the trust instrument for the first trust, would have prevented any	2879
gift to the first trust from so qualifying under the same	2880
provisions of section 2503 of the Internal Revenue Code under	2881
which the transfer to the first trust so qualified.	2882

(4) If the assets of the first trust include any shares of	2883
stock in an S corporation, as defined in section 1361 of the	2884
Internal Revenue Code, and the first trust is, or if not for the	2885
provisions of division (A) or (B) of this section would be, a	2886
permitted shareholder under any provision of section 1361 of the	2887
Internal Revenue Code, the governing instrument for the second	2888
trust shall not include or omit any term that, if included in or	2889
omitted from the trust instrument for the first trust, would have	2890
prevented the first trust from qualifying as a permitted	2891
shareholder of shares of stock in an S corporation under the same	2892
provisions of section 1361 of the Internal Revenue Code under	2893
which the first trust so qualified.	2894

(5) If any transfer to the first trust has been treated, or	2895
if not for the provisions of division (A) or (B) of this section	2896
would have been treated, as a gift qualifying for a zero inclusion	2897
ratio for purposes of the federal generation-skipping transfer tax	2898
under section 2642(c) of the Internal Revenue Code, the governing	2899
instrument for the second trust shall not include or omit any term	2900
that, if included in or omitted from the trust instrument for the	2901
first trust, would have prevented the transfer to the first trust	2902
from so qualifying.	2903

(6) If the assets of the first trust include any interest	2904
subject to the minimum distribution rules of section 401(a)(9) of	2905
the Internal Revenue Code and the treasury regulations issued	2906
under that section, the governing instrument for the second trust	2907
shall not include or omit any term that, if included in or omitted	2908
from the trust instrument for the first trust, would have	2909
shortened the maximum distribution period otherwise allowable	2910
under section 401(a)(9) of the Internal Revenue Code and the	2911
treasury regulations with respect to that interest under the first	2912
trust.	2913

(7)(a) As used in division (C)(7) of this section, "tax	2914
benefit" means any federal or state tax deduction, exemption,	2915
exclusion, or other tax benefit not otherwise listed in division	2916
(C) of this section.	2917

(b) If the trust instrument for the first trust expressly	2918
indicates an intention to qualify for any tax benefit or if the	2919
terms of the trust instrument for the first trust are clearly	2920
designed to enable the first trust to qualify for a tax benefit,	2921
and if the first trust did qualify, or if not for the provisions	2922
of division (A) or (B) of this section would have qualified, for	2923
any tax benefit, the governing instrument for the second trust	2924
shall not include or omit any term that, if included in or omitted	2925
from the trust instrument for the first trust, would have	2926
prevented the first trust from qualifying for that tax benefit.	2927

(8) The distribution to the trustee of the second trust shall	2928
not result in any of the following:	2929

(a) An increase in, or a change in the method of determining,	2930
the compensation of the trustee unless the increase in, or change	2931
in the method of determining, that compensation has been consented	2932
to by all of the persons, other than the trustee of the second	2933
trust, who are current beneficiaries of the second trust or is	2934
approved by the court having jurisdiction over the trust. However,	2935
an increase in compensation of the trustee arising solely because	2936
the duration of the second trust is longer than the duration of	2937
the first trust is not considered an increase in, or a change in	2938
the method of determining, the compensation of the trustee.	2939

(b) A reduction in the standard of care applicable to the	2940
actions of the trustee of the first trust or the second trust or	2941
an exoneration of the trustee of the first trust or the second	2942
trust from liability for actions taken in bad faith or with	2943
willful disregard of the duties of either trustee, including by	2944
increasing the extent to which the trustee is entitled to	2945
indemnification from the trust, as provided in the terms of the	2946
first trust and under any law of this state.	2947

(D) The exercise of the power to distribute trust income or	2948
principal to the trustee of a second trust under division (A) or	2949
(B) of this section shall be by an instrument in writing, signed	2950
by the trustee of the first trust and filed with the records of	2951
the first trust.	2952

(E) The power to distribute trust income or principal to the	2953
trustee of a second trust under division (A) or (B) of this	2954
section shall not be exercised in a manner contrary to any	2955
provision of section 2131.08 of the Revised Code to the extent	2956
applicable to the first trust, and after applying the provisions	2957
of division (B) of section 2131.09 of the Revised Code to the	2958
extent applicable to the first trust. Solely for purposes of	2959
applying under this division the provisions of section 2131.08 and	2960
division (B) of section 2131.09 of the Revised Code, the exercise	2961
of the power to distribute trust income or principal to the	2962
trustee of a second trust under division (A) or (B) of this	2963
section is considered the exercise of a power of appointment other	2964
than a general power of appointment within the meaning of division	2965
(B)(4) of section 2131.09 of the Revised Code.	2966

(F) The trustee of the first trust shall notify all current	2967
beneficiaries of the first trust, in writing, of the intended	2968
distribution to the trustee of a second trust pursuant to division	2969
(A) or (B) of this section not later than thirty days prior to	2970
that distribution. The distribution may be made prior to the	2971
expiration of thirty days from the date on which that notice is	2972
given to all current beneficiaries of the first trust if all of	2973
those current beneficiaries waive the thirty-day period from	2974
receipt of the notice in which the distribution is to be made. The	2975
trustee's giving of notice of an intended distribution under this	2976
division or the waiver or expiration of that thirty-day period	2977
from receipt of the notice do not limit the right of any	2978
beneficiary to object to the exercise of the trustee's power to	2979
distribute trust principal as provided in any other applicable	2980
provision of the Ohio Trust Code.	2981

(G) Any person, other than the trustee, who has a power	2982
exercisable in a fiduciary capacity to direct the trustee to make	2983
any distribution of principal that, if held by the trustee, would	2984
be a distribution as described in division (A) or (B) of this	2985
section, may exercise that power by directing the trustee to make	2986
a distribution under either division (A) or (B) of this section,	2987
whichever would be applicable if that person were the trustee,	2988
subject to all of the limitations described in this section that	2989
apply to a trustee's exercise of that power.	2990

(H) The exercise of the power to distribute trust income or	2991
principal to the trustee of a second trust under division (A) or	2992
(B) of this section is not prohibited by a spendthrift clause or a	2993
provision in the trust instrument that prohibits the amendment or	2994
revocation of the trust.	2995

(I) For purposes of division (A) of section 5808.14 of the	2996
Revised Code, a trustee who acts reasonably and in good faith in	2997
exercising the power to distribute trust income or principal to	2998
the trustee of a second trust in accordance with division (A) or	2999
(B) of this section, is presumed to have acted in accordance with	3000
the terms and purposes of the trust and the interests of the	3001
beneficiaries.	3002

(J) Nothing in this section is intended to create or imply a	3003
duty to exercise a power to distribute income or principal of a	3004
trust, and no inference of impropriety shall arise as a result of	3005
a trustee not exercising the power to make any distribution to the	3006
trustee of a second trust under division (A) or (B) of this	3007
section.	3008

(K) If the first trust is a testamentary trust established	3009
under the will of a testator who was domiciled in this state at	3010
the time of the testator's death, the power to distribute trust	3011
income or principal to the trustee of a second trust under	3012
division (A) or (B) of this section may be exercised only if	3013
approved by the court, if any, that has jurisdiction over the	3014
testamentary trust.	3015

(L) Divisions (A) and (B) of this section do not apply to	3016
either of the following:	3017

(1) Any trust during any period that the trust may be revoked	3018
or amended by its settlor;	3019

(2) Any trustee with respect to any portion of the first	3020
trust as to which that trustee is also the settlor.	3021

(M) If, and to the extent that, a trustee makes any	3022
distribution pursuant to division (A) or (B) of this section to	3023
the trustee of a second trust, then for purposes of division (W)	3024
of section 5801.01 of the Revised Code, the governing instrument	3025
for the second trust is considered to be an amendment of the trust	3026
instrument signed by the settlor of the first trust, even if that	3027
governing instrument is signed by a person other than that	3028
settlor.	3029

(N) Nothing in this section shall be construed to limit the	3030
power of any trustee to distribute trust property in further	3031
trust, whether that power arises under the terms of the trust	3032
instrument, under any other section of Title LVIII of the Revised	3033
Code, under any other statute, or under the common law. The terms	3034
of a trust instrument may do any of the following:	3035

(1) Confer upon the trustee the power to make any	3036
distribution, or confer upon any other person acting in a	3037
fiduciary capacity the power to direct the trustee to make any	3038
distribution, in further trust that are broader or more limited	3039
than, or that conflict with, the provisions of this section;	3040

(2) Provide for different requirements for notice to	3041
beneficiaries of the trust of the trustee's exercise of the power	3042
conferred under the terms of the trust instrument or described in	3043
division (A) or (B) of this section;	3044

(3) Waive any requirement of notice to the beneficiaries of	3045
the trust of the trustee's exercise of the power conferred under	3046
the terms of the trust instrument or described in division (A) or	3047
(B) of this section;	3048

(4) Otherwise include any terms and conditions governing the	3049
distribution in further trust that the settlor of the trust	3050
determines.	3051

(O)(1) Division (A) of this section is intended to be a	3052
codification of the common law of this state in effect prior to	3053
the enactment of this section and applies to distributions,	3054
whenever made, from any trust that is governed by the law of this	3055
state or that has its principal place of administration in this	3056
state, whether that trust was created before, on, or after the	3057
effective date of this section.	3058

(2) Division (B) of this section applies to distributions	3059
made on or after the effective date of this section from any trust	3060
that is governed by the law of this state or that has its	3061
principal place of administration in this state, whether that	3062
trust was created before, on, or after the effective date of this	3063
section.	3064

Sec. 5808.19. (A) As used in this section, unless otherwise	3065
provided in any other provision in this section:	3066

(1) "Beneficiary" means the beneficiary of a future interest	3067
and includes a class member if the future interest is in the form	3068
of a class gift.	3069

(2) "Class member" means an individual who fails to survive	3070
the distribution date by at least one hundred twenty hours but who	3071
would have taken under a future interest in the form of a class	3072
gift had the individual survived the distribution date by at least	3073
one hundred twenty hours.	3074

(3) "Descendant of a grandparent of the transferor" means an	3075
individual who would qualify as a descendant of a grandparent of	3076
the transferor under the rules of construction that would apply to	3077
a class gift under the transferor's will to the descendants of the	3078
transferor's grandparent.	3079

(4) "Distribution date," with respect to a future interest,	3080
means the time when the future interest is to take effect in	3081
possession or enjoyment. The distribution date need not occur at	3082
the beginning or end of a calendar day but may occur at a time	3083
during the course of a day.	3084

(5) "Future interest" means an alternative future interest or	3085
a future interest in the form of a class gift.	3086

(6) "Future interest under the terms of a trust" means a	3087
future interest that was created by a transfer creating a trust or	3088
a transfer to an existing trust, or by an exercise of a power of	3089
appointment to an existing trust, that directs the continuance of	3090
an existing trust, designates a beneficiary of an existing trust,	3091
or creates a trust.	3092

(7) "Per stirpes" means that the shares of the descendants of	3093
a beneficiary who does not survive the distribution date by at	3094
least one hundred twenty hours are determined in the same way they	3095
would have been determined under division (A) of section 2105.06	3096
of the Revised Code if the beneficiary had died intestate and	3097
unmarried on the distribution date.	3098

(8) "Revocable trust" means a trust that was revocable	3099
immediately before the settlor's death by the settlor alone or by	3100
the settlor with the consent of any person other than a person	3101
holding an adverse interest. A trust's characterization as	3102
revocable is not affected by the settlor's lack of capacity to	3103
exercise the power of revocation, regardless of whether an agent	3104
of the settlor under a power of attorney, or a guardian of the	3105
person or estate of the settlor, was serving.	3106

(9) "Stepchild" means a child of the surviving, deceased, or	3107
former spouse of the transferor and not of the transferor.	3108

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

3109

(a) The donor and donee of a power of appointment, if the	3110
future interest was in property as a result of the exercise of a	3111
power of appointment;	3112

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

3113

(c) The settlor, if the future interest was conveyed by inter	3114
vivos trust.	3115

(B)(1)(a) As used in "surviving descendants" in divisions	3116
(B)(2)(b)(i) and (ii) of this section, "descendants" means the	3117
descendants of a deceased beneficiary or class member who would	3118
take under a class gift created in the trust.	3119

(b) As used in divisions (B)(2)(b)(i) and (ii) of this	3120
section, "surviving beneficiaries" or "surviving descendants"	3121
means beneficiaries or descendants, whichever is applicable, who	3122
survive the distribution date by at least one hundred twenty	3123
hours.	3124

(2) Unless a contrary intent appears in the instrument	3125
creating a future interest under the terms of a trust, each of the	3126
following applies:	3127

(a) A future interest under the terms of a trust is	3128
contingent on the beneficiary's surviving the distribution date by	3129
at least one hundred twenty hours.	3130

(b) If a beneficiary of a future interest under the terms of	3131
a trust does not survive the distribution date by at least one	3132
hundred twenty hours and if the beneficiary is a grandparent of	3133
the transferor, a descendant of a grandparent of the transferor,	3134
or a stepchild of the transferor, either of the following applies:	3135

(i) If the future interest is not in the form of a class gift	3136
and the deceased beneficiary leaves surviving descendants, a	3137
substitute gift is created in the beneficiary's surviving	3138
descendants. The surviving descendants take, per stirpes, the	3139
property to which the beneficiary would have been entitled had the	3140
beneficiary survived the distribution date by at least one hundred	3141
twenty hours.	3142

(ii) If the future interest is in the form of a class gift,	3143
other than a future interest to "issue," "descendants," "heirs of	3144
the body," "heirs," "next of kin," "relatives," or "family," or a	3145
class described by language of similar import, a substitute gift	3146
is created in the surviving descendants of the deceased	3147
beneficiary or beneficiaries. The property to which the	3148
beneficiaries would have been entitled had all of them survived	3149
the distribution date by at least one hundred twenty hours passes	3150
to the surviving beneficiaries and the surviving descendants of	3151
the deceased beneficiaries. Each surviving beneficiary takes the	3152
share to which the surviving beneficiary would have been entitled	3153
had the deceased beneficiaries survived the distribution date by	3154
at least one hundred twenty hours. Each deceased beneficiary's	3155
surviving descendants who are substituted for the deceased	3156
beneficiary take, per stirpes, the share to which the deceased	3157
beneficiary would have been entitled had the deceased beneficiary	3158
survived the distribution date by at least one hundred twenty	3159
hours. For purposes of division (B)(2)(b)(ii) of this section,	3160
"deceased beneficiary" means a class member who failed to survive	3161
the distribution date by at least one hundred twenty hours and	3162
left one or more surviving descendants.	3163

(C) For purposes of this section, each of the following	3164
applies:	3165

(1) Describing a class of beneficiaries as "surviving" or	3166
"living," without specifying when the beneficiaries must be	3167
surviving or living, such as a gift "for my spouse for life, then	3168
to my surviving (or living) children," is not, in the absence of	3169
other language in the trust instrument or other evidence to the	3170
contrary, a sufficient indication of an intent to negate the	3171
application of division (B)(2)(b) of this section.	3172

(2) Subject to division (C)(1) of this section, attaching	3173
words of survivorship to a future interest under the terms of a	3174
trust, such as "for my spouse for life, then to my children who	3175
survive my spouse" or "for my spouse for life, then to my	3176
then-living children" is, in the absence of other language in the	3177
trust instrument or other evidence to the contrary, a sufficient	3178
indication of an intent to negate the application of division	3179
(B)(2)(b) of this section. Words of survivorship under division	3180
(C)(2) of this section include words of survivorship that relate	3181
to the distribution date or to an earlier or an unspecified time,	3182
whether those words of survivorship are expressed as	3183
condition-precedent, condition-subsequent, or in any other form.	3184

(3) A residuary clause in a will is not a sufficient	3185
indication of an intent that is contrary to the application of	3186
this section, whether or not the will specifically provides that	3187
lapsed or failed devises are to pass under the residuary clause. A	3188
residuary clause in a revocable trust instrument is not a	3189
sufficient indication of an intent that is contrary to the	3190
application of this section unless the distribution date is the	3191
date of the settlor's death and the revocable trust instrument	3192
specifically provides that upon lapse or failure the nonresiduary	3193
devise, or nonresiduary devises in general, pass under the	3194
residuary clause.	3195

(D) If, after the application of divisions (B) and (C) of	3196
this section there is no surviving taker of the property, and a	3197
contrary intent does not appear in the instrument creating the	3198
future interest, the property passes in the following order:	3199

(1) If the future interest was created by the exercise of a	3200
power of appointment, the property passes under the donor's	3201
gift-in-default clause, if any, which clause is treated as	3202
creating a future interest under the terms of a trust.	3203

(2) If no taker is produced under division (D)(1) of this	3204
section and the trust was created in a nonresiduary devise in the	3205
transferor's will or in a codicil to the transferor's will, the	3206
property passes under the residuary clause in the transferor's	3207
will. For purposes of division (D)(2) of this section, the	3208
residuary clause is treated as creating a future interest under	3209
the terms of a trust.	3210

(3) If no taker is produced under divisions (D)(1) and (2) of	3211
this section, the transferor is deceased, and the trust was	3212
created in a nonresiduary gift under the terms of a revocable	3213
trust of the transferor, the property passes under the residuary	3214
clause in the transferor's revocable trust instrument. For	3215
purposes of division (D)(3) of this section, the residuary clause	3216
in the transferor's revocable trust instrument is treated as	3217
creating a future interest under the terms of a trust.	3218

(4) If no taker is produced under divisions (D)(1), (2), and	3219
(3) of this section, the property passes to those persons who	3220
would succeed to the transferor's intestate estate and in the	3221
shares as provided in the intestate succession law of the	3222
transferor's domicile if the transferor died on the distribution	3223
date. Notwithstanding division (A)(10) of this section, for	3224
purposes of division (D)(4) of this section, if the future	3225
interest was created by the exercise of a power of appointment,	3226
"transferor" means the donor if the power is a nongeneral power,	3227
or the donee if the power is a general power.	3228

(E) This section applies to all trusts that become	3229
irrevocable on or after the effective date of this section. This	3230
section does not apply to any trust that was irrevocable before	3231
the effective date of this section even if property was added to	3232
the trust on or after that effective date.	3233

Sec. 5809.031. (A) Notwithstanding any other provision of the	3234
Ohio Uniform Prudent Investor Act, unless otherwise provided by	3235
the terms of the trust, the duties of a trustee with respect to	3236
the acquisition, retention, or ownership of a life insurance	3237
policy as a trust asset do not include any of the following	3238
duties:	3239

(1) To determine whether the policy is or remains a proper	3240
investment;	3241

(2) To diversify the investment in the policy relative to any	3242
other life insurance policies or to any other trust assets;	3243

(3) To exercise or not to exercise any option, right, or	3244
privilege available under the policy, including the payment of	3245
premiums, unless there is sufficient cash or there are other	3246
readily marketable trust assets from which to pay the premiums or	3247
there are other trust assets that were designated by the settlor	3248
or any other person transferring those assets to the trust to be	3249
used for that purpose, regardless of whether that exercise or	3250
nonexercise results in the lapse or termination of the policy;	3251

(4) To investigate the financial strength or changes in the	3252
financial strength of the life insurance company maintaining the	3253
policy;	3254

(5) To inquire about changes in the health or financial	3255
condition of the insured or insureds under the policy.	3256

(B) The trustee, the attorney who drafted a trust, or any	3257
person who was consulted with regard to the creation of a trust,	3258
in the absence of fraud, is not liable to the beneficiaries of the	3259
trust or to any other person for any loss arising from the absence	3260
of the duties specified in divisions (A)(1) to (5) of this	3261
section.	3262

(C) Unless otherwise provided by the terms of the trust, this	3263
section applies to a trust established before, on, or after the	3264
effective date of this section and to a life insurance policy	3265
acquired, retained, or owned by a trustee before, on, or after the	3266
effective date of this section.	3267

Sec. 5810.13. (A) Instead of furnishing a copy of the trust	3268
instrument to a person other than a beneficiary, the trustee may	3269
furnish to the person a certification of trust containing all of	3270
the following information:	3271

(1) A statement that the trust exists and the date the trust	3272
instrument was executed;	3273

(2) The identity of the settlor;

3274

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

3275

(4) The powers of the trustee;

3276

(5) The revocability or irrevocability of the trust and the	3277
identity of any person holding a power to revoke the trust;	3278

(6) The authority of cotrustees to sign or otherwise	3279
authenticate and whether all or less than all are required in	3280
order to exercise powers of the trustee.	3281

(B) Any trustee may sign or otherwise authenticate a	3282
certification of trust.	3283

(C) A certification of trust shall state that the trust has	3284
not been revoked, modified, or amended in any manner that would	3285
cause the representations contained in the certification of trust	3286
to be incorrect.	3287

(D) A certification of trust is not required to contain the	3288
dispositive terms of a trust.	3289

(E) A certification of trust may establish the identity of	3290
the trustee and any succession of trustees under division (B) or	3291
(C) of section 5810.14 of the Revised Code.	3292

(F) A recipient of a certification of trust may require the	3293
trustee to furnish copies of those excerpts from the original	3294
trust instrument and later amendments that designate the trustee	3295
and confer upon the trustee the power to act in the pending	3296
transaction.	3297

~~(F)~~(G) A person who acts in reliance upon a certification of	3298
trust without knowledge that the representations contained in the	3299
certification are incorrect is not liable to any person for so	3300
acting and may assume without inquiry the existence of the facts	3301
contained in the certification. Knowledge of the terms of the	3302
trust may not be inferred solely from the fact that a copy of all	3303
or part of the trust instrument is held by the person relying upon	3304
the certification.	3305

~~(G)~~(H) A person who in good faith enters into a transaction	3306
in reliance upon a certification of trust may enforce the	3307
transaction against the trust property as if the representations	3308
contained in the certification were correct.	3309

~~(H)~~(I) This section does not affect the use or validity of a	3310
memorandum of trust under section 5301.255 of the Revised Code.	3311

~~(I)~~(J) This section does not limit the right of a person to	3312
obtain a copy of the trust instrument in a judicial proceeding	3313
concerning the trust.	3314

Sec. 5810.14. (A) Personal property may be transferred to a	3315
trustee as authorized by section 5804.01 of the Revised Code by	3316
executing the necessary written instrument that identifies the	3317
personal property transferred and identifies the trustee by name	3318
followed by the designation "trustee."	3319

(B) The future transfer of personal property to a trustee as	3320
a designated beneficiary, including, but not limited to, a	3321
transfer on death designation or payable on death designation,	3322
participation in a joint ownership arrangement, or any other	3323
contractual transfer arrangement, that is made by executing the	3324
necessary written instrument identifying the trustee by name	3325
followed by the designation "trustee" shall be considered a	3326
transfer of the personal property to the trustee serving at the	3327
time of the future transfer. A certification of trust under	3328
section 5810.13 of the Revised Code may establish the identity of	3329
the trustee and any succession of trustees under this division.	3330

(C) A written instrument transferring personal property to a	3331
trust or a written instrument providing for the future transfer of	3332
personal property to a trust, by identifying the trust without	3333
identifying the trustee, shall be considered a transfer of the	3334
personal property to the trustee serving at the time of transfer.	3335
A certification of trust under section 5810.13 of the Revised Code	3336
may establish the identity of the trustee and any succession of	3337
trustees under this division.	3338

(D) An instrument of transfer under this section may, but is	3339
not required to, contain any additional identifying information,	3340
including the trust name, the name of the settlor, the date of	3341
trust creation, and the date of applicable trust amendments.	3342

(E) Nothing in this section is intended to affect the	3343
operation of section 5301.03 of the Revised Code.	3344

(F) Nothing in this section is intended to affect or be in	3345
conflict with division (E) of section 5301.071 of the Revised Code	3346
that addresses transfers of real property to or from trusts and	3347
trustees.	3348

Section 2. That existing sections 1337.092, 1337.12,	3349
2101.24, 2109.21, 2111.02, 2111.12, 2111.121, 5301.071, 5747.02,	3350
5801.10, 5808.14, 5808.17, and 5810.13 and sections 1337.09,	3351
1337.091, 1337.093, 1337.18, 1337.19, 1337.20, and 2107.52 of the	3352
Revised Code are hereby repealed.	3353

Section 3. Sections 1337.092, 1337.12, 2109.21, 2111.02,	3354
2111.12, and 2111.121, as amended by this act; sections 1337.21,	3355
1337.22, 1337.23, 1337.24, 1337.25, 1337.26, 1337.27, 1337.28,	3356
1337.29, 1337.30, 1337.31, 1337.32, 1337.33, 1337.34, 1337.35,	3357
1337.36, 1337.37, 1337.38, 1337.39, 1337.40, 1337.41, 1337.42,	3358
1337.43, 1337.44, 1337.45, 1337.46, 1337.47, 1337.48, 1337.49,	3359
1337.50, 1337.51, 1337.52, 1337.53, 1337.54, 1337.55, 1337.56,	3360
1337.57, 1337.58, 1337.59, 1337.60, 1337.61, 1337.62, 1337.63, and	3361
1337.64, as enacted by this act; and the repeal of sections	3362
1337.09, 1337.091, 1337.093, 1337.18, 1337.19, and 1337.20 of the	3363
Revised Code by this act, shall take effect October 1, 2010.	3364

Section 4. Section 2101.24 of the Revised Code is presented	3365
in this act as a composite of the section as amended by both Sub.	3366
H.B. 416 and Sub. H.B. 426 of the 126th General Assembly. The	3367
General Assembly, applying the principle stated in division (B) of	3368
section 1.52 of the Revised Code that amendments are to be	3369
harmonized if reasonably capable of simultaneous operation, finds	3370
that the composite is the resulting version of the section in	3371
effect prior to the effective date of the section as presented in	3372
this act.	3373