As Passed by the House

129th General Assembly
Regular Session
2011-2012
Sub. S. B. No. 117


Senators Seitz, Schiavoni 

Cosponsors: Senators Kearney, Wagoner, Bacon, Brown, Coley, Faber, Gillmor, Grendell, Hughes, Obhof, Oelslager, Patton, Smith, Turner, Wilson 

Representatives Murray, Letson, Stinziano, Slaby, Terhar, Stebelton, Bubp, Blair, Blessing, Carney, Combs, Gardner, Garland, Hackett, Hayes, Huffman, Johnson, Luckie, Mallory, McKenney, Milkovich, Newbold, O'Brien, Sears, Szollosi, Wachtmann, Winburn Speaker Batchelder 



A BILL
To amend sections 1337.092, 1337.12, 2101.24, 1
2109.21, 2111.02, 2111.12, 2111.121, 5301.071, 2
5747.02, 5801.10, 5804.11, 5804.12, 5808.02, 3
5808.14, 5808.17, 5810.09, and 5810.13; to enact 4
new section 2107.52 and sections 1337.21 to 5
1337.64, 3793.31 to 3793.39, 5808.18, 5808.19, 6
5809.031, and 5810.14; and to repeal sections 7
1337.09, 1337.091, 1337.093, 1337.18, 1337.19, 8
1337.20, and 2107.52 of the Revised Code to adopt 9
the Uniform Power of Attorney Act; to modify a 10
trustee's duties with respect to life insurance 11
policies, specify a trustee's power to distribute 12
trust principal in further trust, provide for the 13
titling of assets in trust form, permit some but 14
not all of specified parties to enter into a 15
private settlement agreement, and make other 16
changes in the Trust Code; to modify the 17
anti-lapse provisions regarding wills and adopt 18
anti-lapse provisions applicable to trusts; to 19
provide a mechanism for a probate court to order a 20
person who suffers from alcohol and other drug 21
abuse to undergo treatment; and to provide a 22
procedure for the construction or modification of 23
a trust that refers to the federal estate tax, 24
generation-skipping transfer tax, or Ohio estate 25
tax.26


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

       Section 1. That sections 1337.092, 1337.12, 2101.24, 2109.21, 27
2111.02, 2111.12, 2111.121, 5301.071, 5747.02, 5801.10, 5804.11, 28
5804.12, 5808.02, 5808.14, 5808.17, 5810.09, and 5810.13 be 29
amended and new section 2107.52 and sections 1337.21, 1337.22, 30
1337.23, 1337.24, 1337.25, 1337.26, 1337.27, 1337.28, 1337.29, 31
1337.30, 1337.31, 1337.32, 1337.33, 1337.34, 1337.35, 1337.36, 32
1337.37, 1337.38, 1337.39, 1337.40, 1337.41, 1337.42, 1337.43, 33
1337.44, 1337.45, 1337.46, 1337.47, 1337.48, 1337.49, 1337.50, 34
1337.51, 1337.52, 1337.53, 1337.54, 1337.55, 1337.56, 1337.57, 35
1337.58, 1337.59, 1337.60, 1337.61, 1337.62, 1337.63, 1337.64, 36
3793.31, 3793.32, 3793.33, 3793.34, 3793.35, 3793.36, 3793.37, 37
3793.38, 3793.39, 5808.18, 5808.19, 5809.031, and 5810.14 of the 38
Revised Code be enacted to read as follows:39

       Sec. 1337.092.  (A) If an attorney in fact enters into a 40
contract in the representative capacity of the attorney in fact, 41
if the contract is within the authority of the attorney in fact, 42
and if the attorney in fact discloses in the contract that it is 43
being entered into in the representative capacity of the attorney 44
in fact, the attorney in fact is not personally liable on the 45
contract, unless the contract otherwise specifies. If the words or 46
initialism "attorney in fact," "as attorney in fact," "AIF," 47
"power of attorney," "POA," or any other word or words or 48
initialism indicating representative capacity as an attorney in 49
fact are included in a contract following the name or signature of 50
an attorney in fact, the inclusion is sufficient disclosure for 51
purposes of this division that the contract is being entered into 52
in the attorney in fact's representative capacity as attorney in 53
fact.54

       (B) An attorney in fact is not personally liable for a debt 55
of the attorney in fact's principal, unless one or more of the 56
following applies:57

       (1) The attorney in fact agrees to be personally responsible 58
for the debt.59

       (2) The debt was incurred for the support of the principal, 60
and the attorney in fact is liable for that debt because of 61
another legal relationship that gives rise to or results in a duty 62
of support relative to the principal.63

       (3) The negligence of the attorney in fact gave rise to or 64
resulted in the debt.65

       (4) An act of the attorney in fact that was beyond the 66
attorney in fact's authority gave rise to or resulted in the debt.67

       (5) An agreement to assist in the recovery of funds under 68
section 169.13 of the Revised Code was the subject of the power of 69
attorney that gave rise to or resulted in the debt.70

       (C) This section applies but is not limited to, and the terms 71
"power of attorney" and "attorney in fact" include but are not 72
limited to, an agency agreement and an agent under an agency 73
agreement.74

       Sec. 1337.12.  (A)(1) An adult who is of sound mind 75
voluntarily may create a valid durable power of attorney for 76
health care by executing a durable power of attorney, in 77
accordance with division (B) of section 1337.091337.24 of the 78
Revised Code, that authorizes an attorney in fact as described in 79
division (A)(2) of this section to make health care decisions for 80
the principal at any time that the attending physician of the 81
principal determines that the principal has lost the capacity to 82
make informed health care decisions for the principal. Except as 83
otherwise provided in divisions (B) to (F) of section 1337.13 of 84
the Revised Code, the authorization may include the right to give 85
informed consent, to refuse to give informed consent, or to 86
withdraw informed consent to any health care that is being or 87
could be provided to the principal. Additionally, to be valid, a 88
durable power of attorney for health care shall satisfy both of 89
the following:90

       (a) It shall be signed at the end of the instrument by the 91
principal and shall state the date of its execution.92

       (b) It shall be witnessed in accordance with division (B) of 93
this section or be acknowledged by the principal in accordance 94
with division (C) of this section.95

       (2) Except as otherwise provided in this division, a durable 96
power of attorney for health care may designate any competent 97
adult as the attorney in fact. The attending physician of the 98
principal and an administrator of any nursing home in which the 99
principal is receiving care shall not be designated as an attorney 100
in fact in, or act as an attorney in fact pursuant to, a durable 101
power of attorney for health care. An employee or agent of the 102
attending physician of the principal and an employee or agent of 103
any health care facility in which the principal is being treated 104
shall not be designated as an attorney in fact in, or act as an 105
attorney in fact pursuant to, a durable power of attorney for 106
health care, except that these limitations do not preclude a 107
principal from designating either type of employee or agent as the 108
principal's attorney in fact if the individual is a competent 109
adult and related to the principal by blood, marriage, or 110
adoption, or if the individual is a competent adult and the 111
principal and the individual are members of the same religious 112
order.113

       (3) A durable power of attorney for health care shall not 114
expire, unless the principal specifies an expiration date in the 115
instrument. However, when a durable power of attorney contains an 116
expiration date, if the principal lacks the capacity to make 117
informed health care decisions for the principal on the expiration 118
date, the instrument shall continue in effect until the principal 119
regains the capacity to make informed health care decisions for 120
the principal.121

       (B) If witnessed for purposes of division (A)(1)(b) of this 122
section, a durable power of attorney for health care shall be 123
witnessed by at least two individuals who are adults and who are 124
not ineligible to be witnesses under this division. Any person who 125
is related to the principal by blood, marriage, or adoption, any 126
person who is designated as the attorney in fact in the 127
instrument, the attending physician of the principal, and the 128
administrator of any nursing home in which the principal is 129
receiving care are ineligible to be witnesses.130

       The witnessing of a durable power of attorney for health care 131
shall involve the principal signing, or acknowledging the 132
principal's signature, at the end of the instrument in the 133
presence of each witness. Then, each witness shall subscribe the 134
witness's signature after the signature of the principal and, by 135
doing so, attest to the witness's belief that the principal 136
appears to be of sound mind and not under or subject to duress, 137
fraud, or undue influence. The signatures of the principal and the 138
witnesses under this division are not required to appear on the 139
same page of the instrument.140

       (C) If acknowledged for purposes of division (A)(1)(b) of 141
this section, a durable power of attorney for health care shall be 142
acknowledged before a notary public, who shall make the 143
certification described in section 147.53 of the Revised Code and 144
also shall attest that the principal appears to be of sound mind 145
and not under or subject to duress, fraud, or undue influence.146

       (D)(1) If a principal has both a valid durable power of 147
attorney for health care and a valid declaration, division (B) of 148
section 2133.03 of the Revised Code applies. If a principal has 149
both a valid durable power of attorney for health care and a DNR 150
identification that is based upon a valid declaration and if the 151
declaration supersedes the durable power of attorney for health 152
care under division (B) of section 2133.03 of the Revised Code, 153
the DNR identification supersedes the durable power of attorney 154
for health care to the extent of any conflict between the two. A 155
valid durable power of attorney for health care supersedes any DNR 156
identification that is based upon a do-not-resuscitate order that 157
a physician issued for the principal which is inconsistent with 158
the durable power of attorney for health care or a valid decision 159
by the attorney in fact under a durable power of attorney.160

       (2) As used in division (D) of this section:161

       (a) "Declaration" has the same meaning as in section 2133.01 162
of the Revised Code.163

       (b) "Do-not-resuscitate order" and "DNR identification" have 164
the same meanings as in section 2133.21 of the Revised Code.165

       Sec. 1337.21.  Sections 1337.21 to 1337.64 of the Revised 166
Code may be cited as the uniform power of attorney act.167

       Sec. 1337.22.  As used in sections 1337.21 to 1337.64 of the 168
Revised Code:169

       (A) "Agent" means a person granted authority to act for a 170
principal under a power of attorney, whether denominated an agent, 171
attorney in fact, or otherwise. "Agent" includes an original 172
agent, coagent, successor agent, and a person to which an agent's 173
authority is delegated.174

       (B) "Durable," with respect to a power of attorney, means not 175
terminated by the principal's incapacity.176

       (C) "Electronic" means relating to technology having 177
electrical, digital, magnetic, wireless, optical, electromagnetic, 178
or similar capabilities.179

       (D) "Good faith" means honesty in fact.180

       (E) "Incapacity" means inability of an individual to manage 181
property or business affairs for either of the following reasons: 182

       (1) The individual has an impairment in the ability to 183
receive and evaluate information or make or communicate decisions 184
even with the use of technological assistance.185

       (2) The individual is any of the following: 186

       (a) Missing; 187

       (b) Detained, including incarcerated in a penal system;188

       (c) Outside the United States and unable to return. 189

       (F) "Person" means an individual, corporation, business 190
trust, estate, trust, partnership, limited liability company, 191
association, joint venture, public corporation, government or 192
governmental subdivision, agency, or instrumentality, or any other 193
legal or commercial entity.194

       (G) "Power of attorney" means a writing or other record that 195
grants authority to an agent to act in the place of the principal, 196
whether or not the term power of attorney is used.197

       (H) "Presently exercisable general power of appointment," 198
with respect to property or a property interest subject to a power 199
of appointment, means power exercisable at the time in question to 200
vest absolute ownership in the principal individually, the 201
principal's estate, the principal's creditors, or the creditors of 202
the principal's estate. The term includes a power of appointment 203
not exercisable until the occurrence of a specified event, the 204
satisfaction of an ascertainable standard, or the passage of a 205
specified period only after the occurrence of the specified event, 206
the satisfaction of the ascertainable standard, or the passage of 207
the specified period. The term does not include a power 208
exercisable in a fiduciary capacity or only by will. 209

       (I) "Principal" means an individual who grants authority to 210
an agent in a power of attorney. 211

       (J) "Property" means anything that may be the subject of 212
ownership, whether real or personal, or legal or equitable, or any 213
interest or right therein.214

       (K) "Record" means information that is inscribed on a 215
tangible medium or that is stored in an electronic or other medium 216
and is retrievable in perceivable form.217

       (L) "Sign" means, with present intent to authenticate or 218
adopt a record, to execute or adopt a tangible symbol or to attach 219
to or logically associate with the record an electronic sound, 220
symbol, or process.221

       (M) "State" means a state of the United States, the District 222
of Columbia, Puerto Rico, the United States Virgin Islands, or any 223
territory or insular possession subject to the jurisdiction of the 224
United States.225

       (N) "Stocks and bonds" means stocks, bonds, mutual funds, and 226
all other types of securities and financial instruments, whether 227
held directly, indirectly, or in any other manner, but does not 228
include commodity futures contracts or call or put options on 229
stocks or stock indexes.230

       Sec. 1337.23.  Sections 1337.21 to 1337.64 of the Revised 231
Code apply to all powers of attorney except the following:232

       (A) A power to the extent it is coupled with an interest in 233
the subject of the power, including a power given to or for the 234
benefit of a creditor in connection with a credit transaction; 235

       (B) A power to make health-care decisions;236

       (C) A proxy or other delegation to exercise voting rights or 237
management rights with respect to an entity;238

       (D) A power created on a form prescribed by a government or 239
governmental subdivision, agency, or instrumentality for a 240
governmental purpose.241

       Sec. 1337.24.  A power of attorney created under sections 242
1337.21 to 1337.64 of the Revised Code is durable unless it 243
expressly provides that it is terminated by the incapacity of the 244
principal.245

       Sec. 1337.25.  A power of attorney must be signed by the 246
principal or in the principal's conscious presence by another 247
individual directed by the principal to sign the principal's name 248
on the power of attorney. A signature on a power of attorney is 249
presumed to be genuine if the principal acknowledges the signature 250
before a notary public or other individual authorized by law to 251
take acknowledgments. 252

       Sec. 1337.26.  (A) A power of attorney executed in this state 253
on or after the effective date of this section is valid if its 254
execution complies with section 1337.25 of the Revised Code.255

       (B) A power of attorney executed in this state before the 256
effective date of this section is valid if its execution complied 257
with the law of this state as it existed at the time of execution.258

       (C) A power of attorney executed other than in this state is 259
valid in this state if, when the power of attorney was executed, 260
the execution complied with the law of the jurisdiction that 261
determines the meaning and effect of the power of attorney 262
pursuant to section 1337.27 of the Revised Code or with the 263
requirements for a military power of attorney pursuant to 10 264
U.S.C. 1044b.265

       (D) Except as otherwise provided by statute other than 266
sections 1337.21 to 1337.64 of the Revised Code, a photocopy or 267
electronically transmitted copy of an original power of attorney 268
has the same effect as the original.269

       Sec. 1337.27. The meaning and effect of a power of attorney 270
is determined by the law of the jurisdiction indicated in the 271
power of attorney and, in the absence of an indication of 272
jurisdiction, by the law of the jurisdiction in which the power of 273
attorney was executed.274

       Sec. 1337.28.  (A) In a power of attorney, a principal may 275
nominate a guardian of the principal's person, estate, or both and 276
may nominate a guardian of the person, the estate, or both of one 277
or more of the principal's minor children, whether born at the 278
time of the execution of the power of attorney or afterward. The 279
nomination is for consideration by a court if proceedings for the 280
appointment of a guardian for the principal's person, estate, or 281
both or if proceedings for the appointment of a guardian of the 282
person, the estate, or both of one or more of the principal's 283
minor children are commenced at a later time. The principal may 284
authorize the person nominated as guardian or the agent to 285
nominate a successor guardian for consideration by a court. Except 286
for good cause shown or disqualification, the court shall make its 287
appointment in accordance with the principal's most recent 288
nomination. Nomination of a person as a guardian or successor 289
guardian of the person, the estate, or both of one or more of the 290
principal's minor children under this division, and any subsequent 291
appointment of the guardian or successor guardian as guardian 292
under section 2111.02 of the Revised Code, does not vacate the 293
jurisdiction of any other court that previously may have exercised 294
jurisdiction over the person of the minor.295

       (B) The principal may direct that bond be waived for a person 296
nominated as guardian or as a successor guardian.297

       (C) If, after a principal executes a power of attorney, a 298
court appoints a guardian of the principal's estate or other 299
fiduciary charged with the management of some or all of the 300
principal's property, the agent is accountable to the fiduciary as 301
well as to the principal. The power of attorney is not terminated 302
and the agent's authority continues unless limited, suspended, or 303
terminated by the court after notice to the agent and upon a 304
finding that the limitation, suspension, or termination would be 305
in the best interest of the principal.306

       (D) A power of attorney that contains the nomination of a 307
person to be the guardian of the person, the estate, or both of 308
one or more of the principal's minor children under this division 309
may be filed with the probate court for safekeeping, and the 310
probate court shall designate the nomination as the nomination of 311
a standby guardian. 312

       Sec. 1337.29.  (A) A power of attorney is effective when 313
executed unless the principal provides in the power of attorney 314
that it becomes effective at a future date or upon the occurrence 315
of a future event or contingency. 316

       (B) If a power of attorney becomes effective upon the 317
occurrence of a future event or contingency, the principal, in the 318
power of attorney, may authorize one or more persons to determine 319
in a writing or other record that the event or contingency has 320
occurred. 321

       (C) If a power of attorney becomes effective upon the 322
principal's incapacity and the principal has not authorized a 323
person to determine whether the principal is incapacitated, or the 324
person authorized is unable or unwilling to make the 325
determination, the power of attorney becomes effective upon one of 326
the following determinations made in a writing or other record:327

       (1) A determination by a physician who has examined the 328
principal or a licensed psychologist who has evaluated the 329
principal that the principal is incapacitated within the meaning 330
of division (E)(1) of section 1337.22 of the Revised Code; 331

       (2) A determination by an attorney at law, a judge, or an 332
appropriate governmental official that the principal is 333
incapacitated within the meaning of division (E)(2) of section 334
1337.22 of the Revised Code.335

       (D) A person authorized by the principal in the power of 336
attorney to determine that the principal is incapacitated may act 337
as the principal's personal representative pursuant to 42 U.S.C. 338
1320d to 1320d-8, and applicable regulations, to obtain access to 339
the principal's health-care information and communicate with the 340
principal's health-care provider.341

       Sec. 1337.30.  (A) A power of attorney terminates when any of 342
the following occurs:343

       (1) The principal dies;344

       (2) The principal becomes incapacitated, if the power of 345
attorney is not durable;346

       (3) The principal revokes the power of attorney;347

       (4) The power of attorney provides that it terminates;348

       (5) The purpose of the power of attorney is accomplished; 349

       (6) The principal revokes the agent's authority or the agent 350
dies, becomes incapacitated, or resigns, and the power of attorney 351
does not provide for another agent to act under the power of 352
attorney.353

       (B) An agent's authority terminates when any of the following 354
occurs: 355

       (1) The principal revokes the authority; 356

       (2) The agent dies, becomes incapacitated, or resigns;357

       (3) An action is filed for the divorce, dissolution, or 358
annulment of the agent's marriage to the principal or their legal 359
separation, unless the power of attorney otherwise provides; 360

       (4) The power of attorney terminates. 361

       (C) Unless the power of attorney otherwise provides, an 362
agent's authority is exercisable until the authority terminates 363
under division (B) of this section, notwithstanding a lapse of 364
time since the execution of the power of attorney.365

       (D) Termination of an agent's authority or of a power of 366
attorney is not effective as to the agent or another person that, 367
without actual knowledge of the termination, acts in good faith 368
under the power of attorney. An act so performed, unless otherwise 369
invalid or unenforceable, binds the principal and the principal's 370
successors in interest.371

       (E) Incapacity of the principal of a power of attorney that 372
is not durable does not revoke or terminate the power of attorney 373
as to an agent or other person that, without actual knowledge of 374
the incapacity, acts in good faith under the power of attorney. An 375
act so performed, unless otherwise invalid or unenforceable, binds 376
the principal and the principal's successors in interest.377

       (F) The execution of a power of attorney does not revoke a 378
power of attorney previously executed by the principal unless the 379
subsequent power of attorney provides that the previous power of 380
attorney is revoked or that all other powers of attorney are 381
revoked.382

       Sec. 1337.31.  (A) A principal may designate two or more 383
persons to act as coagents. Unless the power of attorney otherwise 384
provides, each coagent may exercise its authority independently.385

       (B) A principal may designate one or more successor agents to 386
act if an agent resigns, dies, becomes incapacitated, is not 387
qualified to serve, or declines to serve. A principal may grant 388
authority to designate one or more successor agents to an agent or 389
other person designated by name, office, or function. Unless the 390
power of attorney otherwise provides, a successor agent has the 391
same authority as that granted to the original agent and may not 392
act until all predecessor agents have resigned, died, become 393
incapacitated, are no longer qualified to serve, or have declined 394
to serve.395

       (C) Except as otherwise provided in the power of attorney and 396
division (D) of this section, an agent that does not participate 397
in or conceal a breach of fiduciary duty committed by another 398
agent, including a predecessor agent, is not liable for the 399
actions of the other agent. 400

       (D) An agent that has actual knowledge of a breach or 401
imminent breach of fiduciary duty by another agent shall notify 402
the principal and, if the principal is incapacitated, take any 403
action reasonably appropriate in the circumstances to safeguard 404
the principal's best interest. An agent that fails to notify the 405
principal or take action as required by this division is liable 406
for the reasonably foreseeable damages that could have been 407
avoided if the agent had notified the principal or taken action as 408
required by this division.409

       Sec. 1337.32.  Unless the power of attorney otherwise 410
provides, an agent is entitled to reimbursement of expenses 411
reasonably incurred on behalf of the principal and to compensation 412
that is reasonable under the circumstances.413

       Sec. 1337.33.  Except as otherwise provided in the power of 414
attorney, a person accepts appointment as an agent under a power 415
of attorney by exercising authority or performing duties as an 416
agent or by any other assertion or conduct indicating acceptance.417

       Sec. 1337.34.  (A) Notwithstanding provisions in the power of 418
attorney, an agent that has accepted appointment shall do all of 419
the following:420

       (1) Act in accordance with the principal's reasonable 421
expectations to the extent actually known by the agent and, 422
otherwise, in the principal's best interest;423

       (2) Act in good faith;424

       (3) Act only within the scope of authority granted in the 425
power of attorney;426

       (4) Attempt to preserve the principal's estate plan to the 427
extent actually known by the agent if preserving the plan is 428
consistent with the principal's best interest based on all 429
relevant factors, including all of the following:430

       (a) The value and nature of the principal's property; 431

       (b) The principal's foreseeable obligations and need for 432
maintenance; 433

       (c) Minimization of taxes, including income, estate, 434
inheritance, generation-skipping transfer, and gift taxes; 435

       (d) Eligibility for a benefit, a program, or assistance under 436
a statute or regulation. 437

       (B) Except as otherwise provided in the power of attorney, an 438
agent that has accepted appointment shall do all of the following:439

       (1) Act loyally for the principal's benefit;440

       (2) Act so as not to create a conflict of interest that 441
impairs the agent's ability to act impartially in the principal's 442
best interest; 443

       (3) Act with the care, competence, and diligence ordinarily 444
exercised by agents in similar circumstances;445

       (4) Keep a record of all receipts, disbursements, and 446
transactions made on behalf of the principal;447

       (5) Cooperate with a person that has authority to make 448
health-care decisions for the principal to carry out the 449
principal's reasonable expectations to the extent actually known 450
by the agent and, otherwise, act in the principal's best interest.451

       (C) An agent that acts in good faith is not liable to any 452
beneficiary of the principal's estate plan for failure to preserve 453
the plan.454

       (D) An agent that acts with care, competence, and diligence 455
for the best interest of the principal is not liable solely 456
because the agent also benefits from the act or has an individual 457
or conflicting interest in relation to the property or affairs of 458
the principal.459

       (E) If an agent is selected by the principal because of 460
special skills or expertise possessed by the agent or in reliance 461
on the agent's representation that the agent has special skills or 462
expertise, the special skills or expertise must be considered in 463
determining whether the agent has acted with care, competence, and 464
diligence under the circumstances.465

       (F) Absent a breach of duty to the principal, an agent is not 466
liable if the value of the principal's property declines.467

       (G) An agent that exercises authority to delegate to another 468
person the authority granted by the principal or that engages 469
another person on behalf of the principal is not liable for an 470
act, error of judgment, or default of that person if the agent 471
exercises care, competence, and diligence in selecting and 472
monitoring the person.473

       (H) Except as otherwise provided in the power of attorney, an 474
agent is not required to disclose receipts, disbursements, or 475
transactions conducted on behalf of the principal unless ordered 476
by a court or requested by the principal, a guardian, a 477
conservator, another fiduciary acting for the principal, a 478
governmental agency having authority to protect the welfare of the 479
principal, or, upon the death of the principal, by the personal 480
representative or successor in interest of the principal's estate. 481
If so requested, within thirty days the agent shall comply with 482
the request or provide a writing or other record substantiating 483
why additional time is needed and shall comply with the request 484
within an additional thirty days.485

       Sec. 1337.35.  A provision in a power of attorney relieving 486
an agent of liability for breach of duty is binding on the 487
principal and the principal's successors in interest except to the 488
extent that either of the following applies:489

       (A) The provision relieves the agent of liability for breach 490
of duty committed dishonestly, with an improper motive, or with 491
reckless indifference to the purposes of the power of attorney or 492
the best interest of the principal. 493

       (B) The provision was inserted as a result of an abuse of a 494
confidential or fiduciary relationship with the principal.495

       Sec. 1337.36.  (A) Any of the following persons may petition 496
a court to construe a power of attorney or review the agent's 497
conduct and grant appropriate relief:498

       (1) The principal or the agent;499

       (2) A guardian, conservator, or other fiduciary acting for 500
the principal, including an executor or administrator of the 501
estate of a deceased principal;502

       (3) A person authorized to make health-care decisions for the 503
principal;504

       (4) The principal's spouse, parent, or descendant;505

       (5) An individual who would qualify as a presumptive heir of 506
the principal;507

       (6) A person named as a beneficiary to receive any property, 508
benefit, or contractual right on the principal's death or as a 509
beneficiary of a trust created by or for the principal that has a 510
financial interest in the principal's estate;511

       (7) A governmental agency having regulatory authority to 512
protect the welfare of the principal;513

       (8) The principal's caregiver or another person that 514
demonstrates sufficient interest in the principal's welfare;515

       (9) A person asked to accept the power of attorney.516

       (B) Upon motion by the principal, the court shall dismiss a 517
petition filed under this section, unless the court finds that the 518
principal lacks capacity to revoke the agent's authority or the 519
power of attorney.520

       Sec. 1337.37.  An agent that violates sections 1337.21 to 521
1337.64 of the Revised Code is liable to the principal or the 522
principal's successors in interest for the amount required to 523
restore the value of the principal's property to what it would 524
have been had the violation not occurred and the amount required 525
to reimburse the principal or the principal's successors in 526
interest for the attorney's fees and costs paid on the agent's 527
behalf.528

       Sec. 1337.38.  Unless the power of attorney provides a 529
different method for an agent's resignation, an agent may resign 530
by giving notice to the principal and, if the principal is 531
incapacitated, to whichever of the following applies:532

       (A) The guardian, if one has been appointed for the 533
principal, and any coagent or successor agent; 534

       (B) If there is no person described in division (A) of this 535
section, to any of the following: 536

       (1) The principal's caregiver;537

       (2) Another person reasonably believed by the agent to have 538
sufficient interest in the principal's welfare;539

        (3) A governmental agency having authority to protect the 540
welfare of the principal.541

       Sec. 1337.39. Unless displaced by a provision of sections 542
1337.21 to 1337.64 of the Revised Code, the principles of law and 543
equity supplement those sections.544

       Sec. 1337.40.  In the event of a conflict between any 545
provision of sections 1337.21 to 1337.64 of the Revised Code and 546
any other provision of law applicable to financial institutions or 547
other entities, the other provision of law controls.548

       Sec. 1337.41.  The remedies provided under sections 1337.21 549
to 1337.64 of the Revised Code are not exclusive and do not 550
abrogate any right or remedy under any other provision of law of 551
this state.552

       Sec. 1337.42.  (A) An agent under a power of attorney may do 553
any of the following on behalf of the principal or with the 554
principal's property only if the power of attorney expressly 555
grants the agent the authority and if exercise of the authority is 556
not otherwise prohibited by another agreement or instrument to 557
which the authority or property is subject, and, with respect to a 558
revocable trust of which the principal was the settlor, if the 559
trust agreement expressly authorizes the agent to exercise the 560
principal's powers with respect to the revocation, amendment, or 561
distribution:562

       (1) Create, amend, revoke, or terminate an inter vivos trust 563
to the extent permitted by section 5801.05 of the Revised Code or 564
any other provision of Title LVIII of the Revised Code;565

       (2) Make a gift;566

       (3) Create or change rights of survivorship;567

       (4) Create or change a beneficiary designation; 568

       (5) Delegate authority granted under the power of attorney;569

       (6) Waive the principal's right to be a beneficiary of a 570
joint and survivor annuity, including a survivor benefit under a 571
retirement plan;572

       (7) Exercise fiduciary powers that the principal has 573
authority to delegate.574

       (B) Notwithstanding a grant of authority to do an act 575
described in division (A) of this section, unless the power of 576
attorney otherwise provides, an agent that is not an ancestor, 577
spouse, or descendant of the principal may not exercise authority 578
under a power of attorney to create in the agent, or in an 579
individual to whom the agent owes a legal obligation of support, 580
an interest in the principal's property, whether by gift, right of 581
survivorship, beneficiary designation, disclaimer, or otherwise.582

       (C) Subject to divisions (A), (B), (D), and (E) of this 583
section, if a power of attorney grants to an agent authority to do 584
all acts that a principal could do, the agent has the general 585
authority described in sections 1337.45 to 1337.57 of the Revised 586
Code.587

       (D) Unless the power of attorney otherwise provides, a grant 588
of authority to make a gift is subject to section 1337.58 of the 589
Revised Code.590

       (E) Subject to divisions (A), (B), and (D) of this section, 591
if the subjects over which authority is granted in a power of 592
attorney are similar or overlap, the broadest authority controls.593

       (F) Authority granted in a power of attorney is exercisable 594
with respect to property that the principal has when the power of 595
attorney is executed or acquires later, whether or not the 596
property is located in this state and whether or not the authority 597
is exercised or the power of attorney is executed in this state.598

       (G) An act performed by an agent pursuant to a power of 599
attorney has the same effect and inures to the benefit of and 600
binds the principal and the principal's successors in interest as 601
if the principal had performed the act.602

       Sec. 1337.43.  (A) An agent has authority described in 603
sections 1337.42 to 1337.58 of the Revised Code if the power of 604
attorney refers to general authority with respect to the 605
descriptive term for the subjects stated in sections 1337.45 to 606
1337.58 of the Revised Code or cites the section of the Revised 607
Code in which the authority is described.608

       (B) A reference in a power of attorney to general authority 609
with respect to the descriptive term for a subject in sections 610
1337.45 to 1337.58 of the Revised Code or a citation to any of 611
those sections incorporates the entire section as if it were set 612
out in full in the power of attorney.613

       (C) A principal may modify authority incorporated by 614
reference.615

       Sec. 1337.44.  Except as otherwise provided in the power of 616
attorney, by executing a power of attorney that incorporates by 617
reference a subject described in sections 1337.45 to 1337.58 of 618
the Revised Code or that grants to an agent authority to do all 619
acts that a principal could do pursuant to division (C) of section 620
1337.42 of the Revised Code, a principal authorizes the agent, 621
with respect to that subject, to do all of the following:622

       (A) Demand, receive, and obtain by litigation or otherwise, 623
money or another thing of value to which the principal is, may 624
become, or claims to be entitled, and conserve, invest, disburse, 625
or use anything so received or obtained for the purposes intended;626

       (B) Contract in any manner with any person, on terms 627
agreeable to the agent, to accomplish a purpose of a transaction 628
and perform, rescind, cancel, terminate, reform, restate, release, 629
or modify the contract or another contract made by or on behalf of 630
the principal;631

       (C) Execute, acknowledge, seal, deliver, file, or record any 632
instrument or communication the agent considers desirable to 633
accomplish a purpose of a transaction, including creating at any 634
time a schedule listing some or all of the principal's property 635
and attaching it to the power of attorney;636

       (D) Initiate, participate in, submit to alternative dispute 637
resolution, settle, oppose, or propose or accept a compromise with 638
respect to a claim existing in favor of or against the principal 639
or intervene in litigation relating to the claim;640

       (E) Seek on the principal's behalf the assistance of a court 641
or other governmental agency to carry out an act authorized in the 642
power of attorney; 643

       (F) Engage, compensate, and discharge an attorney, 644
accountant, discretionary investment manager, expert witness, or 645
other advisor;646

       (G) Prepare, execute, and file a record, report, or other 647
document to safeguard or promote the principal's interest under a 648
statute or regulation;649

       (H) Communicate with any representative or employee of a 650
government or governmental subdivision, agency, or 651
instrumentality, on behalf of the principal;652

       (I) Access communications intended for, and communicate on 653
behalf of the principal, whether by mail, electronic transmission, 654
telephone, or other means; 655

       (J) Do any lawful act with respect to the subject and all 656
property related to the subject.657

       Sec. 1337.45.  Unless the power of attorney otherwise 658
provides, language in a power of attorney granting general 659
authority with respect to real property authorizes the agent to do 660
all of the following:661

       (A) Demand, buy, lease, receive, accept as a gift or as 662
security for an extension of credit, or otherwise acquire or 663
reject an interest in real property or a right incident to real 664
property;665

       (B) Sell; exchange; convey with or without covenants, 666
representations, or warranties; quitclaim; release; surrender; 667
retain title for security; encumber; partition; consent to 668
partitioning; subject to an easement or covenant; subdivide; apply 669
for zoning or other governmental permits; plat or consent to 670
platting; develop; grant an option concerning; lease; sublease; 671
contribute to an entity in exchange for an interest in that 672
entity; or otherwise grant or dispose of an interest in real 673
property or a right incident to real property;674

       (C) Pledge or mortgage an interest in real property or right 675
incident to real property as security to borrow money or pay, 676
renew, or extend the time of payment of a debt of the principal or 677
a debt guaranteed by the principal;678

       (D) Release, assign, satisfy, or enforce by litigation or 679
otherwise a mortgage, deed of trust, conditional sale contract, 680
encumbrance, lien, or other claim to real property that exists or 681
is asserted;682

       (E) Manage or conserve an interest in real property or a 683
right incident to real property owned or claimed to be owned by 684
the principal, including all of the following:685

       (1) Insure against liability or casualty or other loss;686

       (2) Obtain or regain possession of or protect the interest or 687
right by litigation or otherwise;688

       (3) Pay, assess, compromise, or contest taxes or assessments 689
or apply for and receive refunds in connection with taxes; 690

       (4) Purchase supplies, hire assistance or labor, and make 691
repairs or alterations to the real property.692

       (F) Use, develop, alter, replace, remove, erect, or install 693
structures or other improvements upon real property in or incident 694
to which the principal has, or claims to have, an interest or 695
right;696

       (G) Participate in a reorganization with respect to real 697
property or an entity that owns an interest in or right incident 698
to real property and receive, and hold, and act with respect to 699
stocks and bonds or other property received in a plan of 700
reorganization, including all of the following: 701

       (1) Sell or otherwise dispose of them;702

       (2) Exercise or sell an option, right of conversion, or 703
similar right with respect to them; 704

       (3) Exercise any voting rights in person or by proxy.705

       (H) Change the form of title of an interest in or right 706
incident to real property; 707

       (I) Dedicate to public use, with or without consideration, 708
easements or other real property in which the principal has, or 709
claims to have, an interest.710

       Sec. 1337.46.  Unless the power of attorney otherwise 711
provides, language in a power of attorney granting general 712
authority with respect to tangible personal property authorizes 713
the agent to do all of the following:714

       (A) Demand, buy, receive, accept as a gift or as security for 715
an extension of credit, or otherwise acquire or reject ownership 716
or possession of tangible personal property or an interest in 717
tangible personal property;718

       (B) Sell; exchange; convey with or without covenants, 719
representations, or warranties; quitclaim; release; surrender; 720
create a security interest in; grant options concerning; lease; 721
sublease; or otherwise dispose of tangible personal property or an 722
interest in tangible personal property;723

       (C) Grant a security interest in tangible personal property 724
or an interest in tangible personal property as security to borrow 725
money or pay, renew, or extend the time of payment of a debt of 726
the principal or a debt guaranteed by the principal;727

       (D) Release, assign, satisfy, or enforce by litigation or 728
otherwise a security interest, lien, or other claim on behalf of 729
the principal with respect to tangible personal property or an 730
interest in tangible personal property; 731

       (E) Manage or conserve tangible personal property or an 732
interest in tangible personal property on behalf of the principal, 733
including all of the following:734

       (1) Insure against liability or casualty or other loss;735

       (2) Obtain or regain possession of or protect the property or 736
interest by litigation or otherwise;737

       (3) Pay, assess, compromise, or contest taxes or assessments 738
or apply for and receive refunds in connection with taxes or 739
assessments;740

       (4) Move the property from place to place;741

       (5) Store the property for hire or on a gratuitous bailment; 742

       (6) Use and make repairs, alterations, or improvements to the 743
property.744

       (F) Change the form of title of an interest in tangible 745
personal property.746

       Sec. 1337.47.  Unless the power of attorney otherwise 747
provides, language in a power of attorney granting general 748
authority with respect to stocks and bonds authorizes the agent to 749
do all of the following: 750

       (A) Buy, sell, and exchange stocks and bonds;751

       (B) Establish, continue, modify, or terminate an account with 752
respect to stocks and bonds;753

       (C) Pledge stocks and bonds as security to borrow, pay, 754
renew, or extend the time of payment of a debt of the principal;755

       (D) Receive certificates and other evidences of ownership 756
with respect to stocks and bonds; 757

       (E) Exercise voting rights with respect to stocks and bonds 758
in person or by proxy, enter into voting trusts, and consent to 759
limitations on the right to vote.760

       Sec. 1337.48.  Unless the power of attorney otherwise 761
provides, language in a power of attorney granting general 762
authority with respect to commodities and options authorizes the 763
agent to do both of the following: 764

       (A) Buy, sell, exchange, assign, settle, and exercise 765
commodity futures contracts and call or put options on stocks or 766
stock indexes traded on a regulated option exchange; 767

       (B) Establish, continue, modify, and terminate option 768
accounts.769

       Sec. 1337.49.  Unless the power of attorney otherwise 770
provides, language in a power of attorney granting general 771
authority with respect to banks and other financial institutions 772
authorizes the agent to do all of the following:773

       (A) Continue, modify, and terminate an account or other 774
banking arrangement made by or on behalf of the principal;775

       (B) Establish, modify, and terminate an account or other 776
banking arrangement with a bank, trust company, savings and loan 777
association, credit union, thrift company, brokerage firm, or 778
other financial institution selected by the agent;779

       (C) Contract for services available from a financial 780
institution, including renting a safe deposit box or space in a 781
vault;782

       (D) Withdraw, by check, order, electronic funds transfer, or 783
otherwise, money or property of the principal deposited with or 784
left in the custody of a financial institution;785

       (E) Receive statements of account, vouchers, notices, and 786
similar documents from a financial institution and act with 787
respect to them;788

       (F) Enter a safe deposit box or vault and withdraw or add to 789
the contents;790

       (G) Borrow money and pledge as security personal property of 791
the principal necessary to borrow money or pay, renew, or extend 792
the time of payment of a debt of the principal or a debt 793
guaranteed by the principal;794

       (H) Make, assign, draw, endorse, discount, guarantee, and 795
negotiate promissory notes, checks, drafts, and other negotiable 796
or nonnegotiable paper of the principal or payable to the 797
principal or the principal's order, transfer money, receive the 798
cash or other proceeds of those transactions, and accept a draft 799
drawn by a person upon the principal and pay it when due;800

       (I) Receive for the principal and act upon a sight draft, 801
warehouse receipt, or other document of title whether tangible or 802
electronic, or other negotiable or nonnegotiable instrument;803

       (J) Apply for, receive, and use letters of credit, credit and 804
debit cards, electronic transaction authorizations, and traveler's 805
checks from a financial institution and give an indemnity or other 806
agreement in connection with letters of credit; 807

       (K) Consent to an extension of the time of payment with 808
respect to commercial paper or a financial transaction with a 809
financial institution.810

       Sec. 1337.50.  Subject to the terms of a document or an 811
agreement governing an entity or an entity ownership interest, and 812
unless the power of attorney otherwise provides, language in a 813
power of attorney granting general authority with respect to the 814
operation of an entity or business authorizes the agent to do all 815
of the following:816

       (A) Operate, buy, sell, enlarge, reduce, or terminate an 817
ownership interest;818

       (B) Perform a duty or discharge a liability and exercise in 819
person or by proxy a right, power, privilege, or option that the 820
principal has, may have, or claims to have;821

       (C) Enforce the terms of an ownership agreement;822

       (D) 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 because of 825
an ownership interest;826

       (E) Exercise in person or by proxy, or enforce by litigation 827
or otherwise, a right, power, privilege, or option the principal 828
has or claims to have as the holder of stocks and bonds; 829

       (F) Initiate, participate in, submit to alternative dispute 830
resolution, settle, oppose, or propose or accept a compromise with 831
respect to litigation to which the principal is a party concerning 832
stocks and bonds;833

       (G) With respect to an entity or business owned solely by the 834
principal, do all of the following:835

       (1) Continue, modify, renegotiate, extend, and terminate a 836
contract made by or on behalf of the principal with respect to the 837
entity or business before execution of the power of attorney;838

       (2) Determine all of the following:839

       (a) The location of its operation;840

       (b) The nature and extent of its business;841

       (c) The methods of manufacturing, selling, merchandising, 842
financing, accounting, and advertising employed in its operation;843

       (d) The amount and types of insurance carried;844

       (e) The mode of engaging, compensating, and dealing with its 845
employees and accountants, attorneys, or other advisors.846

       (3) Change the name or form of organization under which the 847
entity or business is operated and enter into an ownership 848
agreement with other persons to take over all or part of the 849
operation of the entity or business; 850

       (4) Demand and receive money due or claimed by the principal 851
or on the principal's behalf in the operation of the entity or 852
business and control and disburse the money in the operation of 853
the entity or business.854

       (H) Put additional capital into an entity or business in 855
which the principal has an interest;856

       (I) Join in a plan of reorganization, consolidation, 857
conversion, domestication, or merger of the entity or business;858

       (J) Sell or liquidate all or part of an entity or business;859

       (K) Establish the value of an entity or business under a 860
buy-out agreement to which the principal is a party;861

       (L) Prepare, sign, file, and deliver reports, compilations of 862
information, returns, or other papers with respect to an entity or 863
business and make related payments;864

       (M) Pay, compromise, or contest taxes, assessments, fines, or 865
penalties and perform any other act to protect the principal from 866
illegal or unnecessary taxation, assessments, fines, or penalties, 867
with respect to an entity or business, including attempts to 868
recover, in any manner permitted by law, money paid before or 869
after the execution of the power of attorney.870

       Sec. 1337.51.  Unless the power of attorney otherwise 871
provides, language in a power of attorney granting general 872
authority with respect to insurance and annuities authorizes the 873
agent to do all of the following:874

       (A) Continue, pay the premium or make a contribution on, 875
modify, exchange, rescind, release, or terminate a contract 876
procured by or on behalf of the principal that insures or provides 877
an annuity to either the principal or another person, whether or 878
not the principal is a beneficiary under the contract;879

       (B) Procure new, different, and additional contracts of 880
insurance and annuities for the principal and the principal's 881
spouse, children, and other dependents and select the amount, type 882
of insurance or annuity, and mode of payment;883

       (C) Pay the premium or make a contribution on, modify, 884
exchange, rescind, release, or terminate a contract of insurance 885
or annuity procured by the agent;886

       (D) Apply for and receive a loan secured by a contract of 887
insurance or annuity;888

       (E) Surrender and receive the cash surrender value on a 889
contract of insurance or annuity;890

       (F) Exercise an election;891

       (G) Exercise investment powers available under a contract of 892
insurance or annuity;893

       (H) Change the manner of paying premiums on a contract of 894
insurance or annuity;895

       (I) Change or convert the type of insurance or annuity with 896
respect to which the principal has or claims to have authority 897
described in this section;898

       (J) Apply for and procure a benefit or assistance under a 899
statute or regulation to guarantee or pay premiums of a contract 900
of insurance on the life of the principal;901

       (K) Collect, sell, assign, hypothecate, borrow against, or 902
pledge the interest of the principal in a contract of insurance or 903
annuity;904

       (L) Select the form and timing of the payment of proceeds 905
from a contract of insurance or annuity; 906

       (M) Pay from proceeds or otherwise, compromise or contest, 907
and apply for refunds in connection with a tax or assessment 908
levied by a taxing authority with respect to a contract of 909
insurance or annuity or its proceeds or liability accruing by 910
reason of the tax or assessment.911

       Sec. 1337.52.  (A) As used in this section, "estate, trust, 912
or other beneficial interest" means a trust, probate estate, 913
guardianship, conservatorship, escrow, or custodianship or a fund 914
from which the principal is, may become, or claims to be entitled 915
to a share or payment. 916

       (B) Unless the power of attorney otherwise provides, language 917
in a power of attorney granting general authority with respect to 918
estates, trusts, and other beneficial interests authorizes the 919
agent to do all of the following:920

       (1) Accept, receive, receipt for, sell, assign, pledge, or 921
exchange a share in or payment from an estate, trust, or other 922
beneficial interest;923

       (2) Demand or obtain money or another thing of value to which 924
the principal is, may become, or claims to be entitled by reason 925
of an estate, trust, or other beneficial interest, by litigation 926
or otherwise;927

       (3) Exercise for the benefit of the principal a presently 928
exercisable general power of appointment held by the principal; 929

       (4) Initiate, participate in, submit to alternative dispute 930
resolution, settle, oppose, or propose or accept a compromise with 931
respect to litigation to ascertain the meaning, validity, or 932
effect of a deed, will, declaration of trust, or other instrument 933
or transaction affecting the interest of the principal;934

       (5) Initiate, participate in, submit to alternative dispute 935
resolution, settle, oppose, or propose or accept a compromise with 936
respect to litigation to remove, substitute, or surcharge a 937
fiduciary;938

       (6) Conserve, invest, disburse, or use anything received for 939
an authorized purpose; 940

       (7) Transfer an interest of the principal in real property, 941
stocks and bonds, accounts with financial institutions or 942
securities intermediaries, insurance, annuities, and other 943
property to the trustee of a revocable trust created by the 944
principal as settlor;945

       (8) Reject, renounce, disclaim, release, or consent to a 946
reduction in or modification of a share in or payment from an 947
estate, trust, or other beneficial interest.948

       Sec. 1337.53.  Unless the power of attorney otherwise 949
provides, language in a power of attorney granting general 950
authority with respect to claims and litigation authorizes the 951
agent to do all of the following:952

       (A) Assert and maintain before a court or administrative 953
agency a claim, claim for relief, cause of action, counterclaim, 954
offset, recoupment, or defense, including an action to recover 955
property or other thing of value, recover damages sustained by the 956
principal, eliminate or modify tax liability, or seek an 957
injunction, specific performance, or other relief;958

       (B) Bring an action to determine adverse claims or intervene 959
or otherwise participate in litigation;960

       (C) Seek an attachment, garnishment, order of arrest, or 961
other preliminary, provisional, or intermediate relief and use an 962
available procedure to effect or satisfy a judgment, order, or 963
decree;964

       (D) Make or accept a tender, offer of judgment, or admission 965
of facts, submit a controversy on an agreed statement of facts, 966
consent to examination, and bind the principal in litigation;967

       (E) Submit to alternative dispute resolution, settle, and 968
propose or accept a compromise;969

       (F) Waive the issuance and service of process upon the 970
principal, accept service of process, appear for the principal, 971
designate persons upon which process directed to the principal may 972
be served, execute and file or deliver stipulations on the 973
principal's behalf, verify pleadings, seek appellate review, 974
procure and give surety and indemnity bonds, contract and pay for 975
the preparation and printing of records and briefs, receive, 976
execute, and file or deliver a consent, waiver, release, 977
confession of judgment, satisfaction of judgment, notice, 978
agreement, or other instrument in connection with the prosecution, 979
settlement, or defense of a claim or litigation;980

       (G) Act for the principal with respect to bankruptcy or 981
insolvency, whether voluntary or involuntary, concerning the 982
principal or some other person, or with respect to a 983
reorganization, receivership, or application for the appointment 984
of a receiver or trustee that affects an interest of the principal 985
in property or other thing of value; 986

       (H) Pay a judgment, award, or order against the principal or 987
a settlement made in connection with a claim or litigation; 988

       (I) Receive money or other thing of value paid in settlement 989
of or as proceeds of a claim or litigation.990

       Sec. 1337.54.  (A) Unless the power of attorney otherwise 991
provides, language in a power of attorney granting general 992
authority with respect to personal and family maintenance 993
authorizes the agent to do all of the following:994

       (1) Perform the acts necessary to maintain the customary 995
standard of living of the principal, the principal's spouse, and 996
the following individuals, whether living when the power of 997
attorney is executed or later born: 998

       (a) Other individuals legally entitled to be supported by the 999
principal;1000

       (b) The individuals whom the principal has customarily 1001
supported or indicated the intent to support.1002

       (2) Make periodic payments of child support and other family 1003
maintenance required by a court or governmental agency or an 1004
agreement to which the principal is a party;1005

       (3) Provide living quarters for the individuals described in 1006
division (A)(1) of this section by doing either of the following:1007

       (a) Purchasing, leasing, or otherwise contracting;1008

       (b) Paying the operating costs, including interest, 1009
amortization payments, repairs, improvements, and taxes, for 1010
premises owned by the principal or occupied by those individuals.1011

       (4) Provide normal domestic help, usual vacations and travel 1012
expenses, and funds for shelter, clothing, food, appropriate 1013
education, including postsecondary and vocational education, and 1014
other current living costs for the individuals described in 1015
division (A)(1) of this section;1016

       (5) Pay expenses for necessary health care and custodial care 1017
on behalf of the individuals described in division (A)(1) of this 1018
section;1019

       (6) Act as the principal's personal representative pursuant 1020
to 42 U.S.C. 1320d to 1320d-9 and applicable regulations in making 1021
decisions related to the past, present, or future payment for the 1022
provision of health care consented to by the principal or anyone 1023
authorized under the law of this state to consent to health care 1024
on behalf of the principal; 1025

       (7) Continue any provision made by the principal for 1026
automobiles or other means of transportation, including 1027
registering, licensing, insuring, and replacing them, for the 1028
individuals described in division (A)(1) of this section;1029

       (8) Maintain credit and debit accounts for the convenience of 1030
the individuals described in division (A)(1) of this section and 1031
open new accounts;1032

       (9) Continue payments incidental to the membership or 1033
affiliation of the principal in a religious institution, club, 1034
society, order, or other organization or to continue contributions 1035
to those organizations.1036

       (B) Authority with respect to personal and family maintenance 1037
is neither dependent upon, nor limited by, authority that an agent 1038
may or may not have with respect to gifts under sections 1337.21 1039
to 1337.64 of the Revised Code.1040

       Sec. 1337.55.  (A) As used in this section, "benefits from 1041
governmental programs or civil or military service" means any 1042
benefit, program, or assistance provided under a statute or 1043
regulation, including social security, medicare, and medicaid. 1044

       (B) Unless the power of attorney otherwise provides, language 1045
in a power of attorney granting general authority with respect to 1046
benefits from governmental programs or civil or military service 1047
authorizes the agent to do all of the following:1048

       (1) Execute vouchers in the name of the principal for 1049
allowances and reimbursements payable by the United States or a 1050
foreign government or by a state or subdivision of a state to the 1051
principal, including allowances and reimbursements for 1052
transportation of the individuals described in division (A)(1) of 1053
section 1337.54 of the Revised Code, and for shipment of their 1054
household effects;1055

       (2) Take possession and order the removal and shipment of 1056
property of the principal from a post, warehouse, depot, dock, or 1057
other place of storage or safekeeping, either governmental or 1058
private, and execute and deliver a release, voucher, receipt, bill 1059
of lading, shipping ticket, certificate, or other instrument for 1060
that purpose;1061

       (3) Enroll in, apply for, select, reject, change, amend, or 1062
discontinue, on the principal's behalf, a benefit or program; 1063

       (4) Prepare, file, and maintain a claim of the principal for 1064
a benefit or assistance, financial or otherwise, to which the 1065
principal may be entitled under a statute or regulation;1066

       (5) Initiate, participate in, submit to alternative dispute 1067
resolution, settle, oppose, or propose or accept a compromise with 1068
respect to litigation concerning any benefit or assistance the 1069
principal may be entitled to receive under a statute or 1070
regulation; 1071

       (6) Receive the financial proceeds of a claim described in 1072
division (B)(4) of this section and conserve, invest, disburse, or 1073
use for a lawful purpose anything so received.1074

       Sec. 1337.56.  (A) As used in this section, "retirement plan" 1075
means a plan or account created by an employer, the principal, or 1076
another individual to provide retirement benefits or deferred 1077
compensation of which the principal is a participant, beneficiary, 1078
or owner, including any of the following plans or accounts:1079

       (1) An individual retirement account under section 408 of the 1080
Internal Revenue Code of 1986, 26 U.S.C. 408;1081

       (2) A Roth individual retirement account under section 408A 1082
of the Internal Revenue Code of 1986, 26 U.S.C. 408A;1083

       (3) A deemed individual retirement account under section 1084
408(q) of the Internal Revenue Code of 1986, 26 U.S.C. 408(q);1085

       (4) An annuity or mutual fund custodial account under section 1086
403(b) of the Internal Revenue Code of 1986, 26 U.S.C. 403(b);1087

       (5) A pension, profit-sharing, stock bonus, or other 1088
retirement plan qualified under section 401(a) of the Internal 1089
Revenue Code of 1986, 26 U.S.C. 401(a);1090

       (6) A plan under section 457(b) of the Internal Revenue Code 1091
of 1986, 26 U.S.C. 457(b); 1092

       (7) A nonqualified deferred compensation plan under section 1093
409A of the Internal Revenue Code of 1986, 26 U.S.C. 409A. 1094

       (B) Unless the power of attorney otherwise provides, language 1095
in a power of attorney granting general authority with respect to 1096
retirement plans authorizes the agent to do all of the following:1097

       (1) Select the form and timing of payments under a retirement 1098
plan and withdraw benefits from a plan;1099

       (2) Make a rollover, including a direct trustee-to-trustee 1100
rollover, of benefits from one retirement plan to another;1101

       (3) Establish a retirement plan in the principal's name;1102

       (4) Make contributions to a retirement plan;1103

       (5) Exercise investment powers available under a retirement 1104
plan; 1105

       (6) Borrow from, sell assets to, or purchase assets from a 1106
retirement plan.1107

       Sec. 1337.57.  Unless the power of attorney otherwise 1108
provides, language in a power of attorney granting general 1109
authority with respect to taxes authorizes the agent to do all of 1110
the following:1111

       (A) Prepare, sign, and file federal, state, local, and 1112
foreign income, gift, payroll, property, Federal Insurance 1113
Contributions Act, and other tax returns, claims for refunds, 1114
requests for extension of time, petitions regarding tax matters, 1115
and any other tax-related documents, including receipts, offers, 1116
waivers, consents, including consents and agreements under section 1117
2032A of the Internal Revenue Code of 1986, 26 U.S.C. 2032A, 1118
closing agreements, and any power of attorney required by the 1119
internal revenue service or other taxing authority with respect to 1120
a tax year upon which the statute of limitations has not run and 1121
the following twenty-five tax years;1122

       (B) Pay taxes due, collect refunds, post bonds, receive 1123
confidential information, and contest deficiencies determined by 1124
the internal revenue service or other taxing authority;1125

       (C) Exercise any election available to the principal under 1126
federal, state, local, or foreign tax law; 1127

       (D) Act for the principal in all tax matters for all periods 1128
before the internal revenue service, or other taxing authority.1129

       Sec. 1337.58.  (A) As used in this section, a gift "for the 1130
benefit of" a person includes a gift to a trust, an account under 1131
the Uniform Transfers to Minors Act, and a tuition savings account 1132
or prepaid tuition plan as defined under section 529 of the 1133
Internal Revenue Code of 1986, 26 U.S.C. 529. 1134

       (B) Unless the power of attorney otherwise provides, language 1135
in a power of attorney granting general authority with respect to 1136
gifts authorizes the agent to do only the following:1137

       (1) Make outright to, or for the benefit of, a person, a gift 1138
of any of the principal's property, including by the exercise of a 1139
presently exercisable general power of appointment held by the 1140
principal, in an amount per donee not to exceed the annual dollar 1141
limits of the federal gift tax exclusion under section 2503(b) of 1142
the Internal Revenue Code of 1986, 26 U.S.C. 2503(b), without 1143
regard to whether the federal gift tax exclusion applies to the 1144
gift, or if the principal's spouse agrees to consent to a split 1145
gift pursuant to section 2513 of the Internal Revenue Code of 1146
1986, 26 U.S.C. 2513, in an amount per donee not to exceed twice 1147
the annual federal gift tax exclusion limit; 1148

       (2) Consent, pursuant to section 2513 of the Internal Revenue 1149
Code of 1986, 26 U.S.C. 2513, to the splitting of a gift made by 1150
the principal's spouse in an amount per donee not to exceed the 1151
aggregate annual gift tax exclusions for both spouses.1152

       (C) An agent may make a gift of the principal's property, 1153
outright or by amending, creating, or funding a trust, only as the 1154
agent determines is consistent with the principal's objectives if 1155
actually known by the agent and, if unknown, as the agent 1156
determines is consistent with the principal's best interest based 1157
on all relevant factors, including all of the following:1158

       (1) The value and nature of the principal's property;1159

       (2) The principal's foreseeable obligations and need for 1160
maintenance;1161

       (3) Minimization of taxes, including income, estate, 1162
inheritance, generation-skipping transfer, and gift taxes; 1163

       (4) Eligibility for a benefit, a program, or assistance under 1164
a statute or regulation; 1165

       (5) The principal's personal history of making or joining in 1166
making gifts.1167

       Sec. 1337.59.  In a power of attorney executed on or after 1168
March 29, 2006, and before the effective date of this section that 1169
either uses the statutory power of attorney form contained in 1170
former section 1337.18 of the Revised Code or that incorporates by 1171
reference any one or more of the powers contained in former 1172
section 1337.20 of the Revised Code, the powers granted shall be 1173
construed in accordance with former section 1337.20 of the Revised 1174
Code. 1175

       Sec. 1337.60.  A document substantially in the following form 1176
may be used to create a statutory form power of attorney that has 1177
the meaning and effect prescribed by sections 1337.21 to 1337.64 1178
of the Revised Code.1179

       [INSERT NAME OF JURISDICTION]1180

       STATUTORY FORM POWER OF ATTORNEY1181

       IMPORTANT INFORMATION1182

       This power of attorney authorizes another person (your agent) 1183
to make decisions concerning your property for you (the 1184
principal). Your agent will be able to make decisions and act with 1185
respect to your property (including your money) whether or not you 1186
are able to act for yourself. The meaning of authority over 1187
subjects listed on this form is explained in the Uniform Power of 1188
Attorney Act (sections 1337.21 to 1337.64 of the Revised Code). 1189

       This power of attorney does not authorize the agent to make 1190
health-care decisions for you. 1191

       You should select someone you trust to serve as your agent. 1192
Unless you specify otherwise, generally the agent's authority will 1193
continue until you die or revoke the power of attorney or the 1194
agent resigns or is unable to act for you. 1195

       Your agent is entitled to reasonable compensation unless you 1196
state otherwise in the Special Instructions.1197

       This form provides for designation of one agent. If you wish 1198
to name more than one agent you may name a coagent in the Special 1199
Instructions. Coagents are not required to act together unless you 1200
include that requirement in the Special Instructions.1201

       If your agent is unable or unwilling to act for you, your 1202
power of attorney will end unless you have named a successor 1203
agent. You may also name a second successor agent. 1204

       This power of attorney becomes effective immediately unless 1205
you state otherwise in the Special Instructions. 1206

       ACTIONS REQUIRING EXPRESS AUTHORITY1207

       Unless expressly authorized and initialed by me in the 1208
Special Instructions, this power of attorney does not grant 1209
authority to my agent to do any of the following:1210

       (1) Create a trust;1211

       (2) Amend, revoke, or terminate an inter vivos trust, even if 1212
specific authority to do so is granted to the agent in the trust 1213
agreement;1214

       (3) Make a gift;1215

       (4) Create or change rights of survivorship;1216

       (5) Create or change a beneficiary designation; 1217

       (6) Delegate authority granted under the power of attorney;1218

       (7) Waive the principal's right to be a beneficiary of a 1219
joint and survivor annuity, including a survivor benefit under a 1220
retirement plan; 1221

       (8) Exercise fiduciary powers that the principal has 1222
authority to delegate.1223

       CAUTION: Granting any of the above eight powers will give 1224
your agent the authority to take actions that could significantly 1225
reduce your property or change how your property is distributed at 1226
your death.1227

       If you have questions about the power of attorney or the 1228
authority you are granting to your agent, you should seek legal 1229
advice before signing this form.1230

       DESIGNATION OF AGENT1231

       I, ..................................... (Name of Principal) 1232
name the following person as my agent:1233

Name of Agent: 1234
1235
Agent's Address: 1236
1237
Agent's Telephone Number: 1238
1239

       DESIGNATION OF SUCCESSOR AGENT(S) (OPTIONAL)1240

       If my agent is unable or unwilling to act for me, I name as 1241
my successor agent:1242

Name of Successor Agent: 1243
1244
Successor Agent's Address: 1245
1246
Successor Agent's Telephone Number: 1247
1248

       If my successor agent is unable or unwilling to act for me, I 1249
name as my second successor agent:1250

Name of Second Successor Agent: 1251
1252
Second Successor Agent's Address: 1253
1254
Second Successor Agent's Telephone Number: 1255
1256

       GRANT OF GENERAL AUTHORITY1257

       I grant my agent and any successor agent general authority to 1258
act for me with respect to the following subjects as defined in 1259
the Uniform Power of Attorney Act (sections 1337.21 to 1337.64 of 1260
the Revised Code):1261

       (INITIAL each subject you want to include in the agent's 1262
general authority. If you wish to grant general authority over all 1263
of the subjects you may initial "All Preceding Subjects" instead 1264
of initialing each subject.)1265

       (...) Real Property1266

       (...) Tangible Personal Property1267

       (...) Stocks and Bonds1268

       (...) Commodities and Options1269

       (...) Banks and Other Financial Institutions1270

       (...) Operation of Entity or Business1271

       (...) Insurance and Annuities1272

       (...) Estates, Trusts, and Other Beneficial Interests1273

       (...) Claims and Litigation1274

       (...) Personal and Family Maintenance1275

       (...) Benefits from Governmental Programs or Civil or 1276
Military Service1277

       (...) Retirement Plans1278

       (...) Taxes1279

       (...) All Preceding Subjects1280

       LIMITATION ON AGENT'S AUTHORITY1281

       An agent that is not my ancestor, spouse, or descendant MAY 1282
NOT use my property to benefit the agent or a person to whom the 1283
agent owes an obligation of support unless I have included that 1284
authority in the Special Instructions.1285

       SPECIAL INSTRUCTIONS (OPTIONAL)1286

       You may give special instructions on the following lines:1287

1288
1289
1290
1291
1292
1293
1294
1295
1296

       EFFECTIVE DATE1297

       This power of attorney is effective immediately unless I have 1298
stated otherwise in the Special Instructions.1299

       NOMINATION OF GUARDIAN (OPTIONAL)1300

       If it becomes necessary for a court to appoint a guardian of 1301
my estate or my person, I nominate the following person(s) for 1302
appointment:1303

Name of Nominee for guardian of my estate: 1304
1305
Nominee's Address: 1306
1307
Nominee's Telephone Number: 1308
1309
Name of Nominee for guardian of my person: 1310
1311
Nominee's Address: 1312
1313
Nominee's Telephone Number: 1314
1315

       RELIANCE ON THIS POWER OF ATTORNEY1316

       Any person, including my agent, may rely upon the validity of 1317
this power of attorney or a copy of it unless that person knows it 1318
has terminated or is invalid. 1319

       SIGNATURE AND ACKNOWLEDGMENT1320

1321
Your Signature Date 1322

1323
Your Name Printed 1324
1325
Your Address 1326
1327
Your Telephone Number 1328

       State of Ohio1329

       County of ..........................1330

       This document was acknowledged before me on 1331
.................... (Date), by .......................... (Name 1332
of Principal).1333

.............................. 1334
Signature of Notary 1335
My commission expires: 1336
This document prepared by: 1337
1338
1339

       IMPORTANT INFORMATION FOR AGENT1340

       Agent's Duties1341

       When you accept the authority granted under this power of 1342
attorney, a special legal relationship is created between you and 1343
the principal. This relationship imposes upon you legal duties 1344
that continue until you resign or the power of attorney is 1345
terminated or revoked. You must:1346

       (1) Do what you know the principal reasonably expects you to 1347
do with the principal's property or, if you do not know the 1348
principal's expectations, act in the principal's best interest;1349

       (2) Act in good faith; 1350

       (3) Do nothing beyond the authority granted in this power of 1351
attorney; 1352

       (4) Attempt to preserve the principal's estate plan if you 1353
know the plan and preserving the plan is consistent with the 1354
principal's best interest; 1355

       (5) Disclose your identity as an agent whenever you act for 1356
the principal by writing or printing the name of the principal and 1357
signing your own name as "agent" in the following manner: 1358

       (Principal's Name) by (Your Signature) as Agent1359

       Unless the Special Instructions in this power of attorney 1360
state otherwise, you must also: 1361

       (1) Act loyally for the principal's benefit;1362

       (2) Avoid conflicts that would impair your ability to act in 1363
the principal's best interest;1364

       (3) Act with care, competence, and diligence; 1365

       (4) Keep a record of all receipts, disbursements, and 1366
transactions made on behalf of the principal;1367

       (5) Cooperate with any person that has authority to make 1368
health-care decisions for the principal to do what you know the 1369
principal reasonably expects or, if you do not know the 1370
principal's expectations, to act in the principal's best interest.1371

       Termination of Agent's Authority1372

       You must stop acting on behalf of the principal if you learn 1373
of any event that terminates this power of attorney or your 1374
authority under this power of attorney. Events that terminate a 1375
power of attorney or your authority to act under a power of 1376
attorney include:1377

       (1) The death of the principal;1378

       (2) The principal's revocation of the power of attorney or 1379
your authority;1380

       (3) The occurrence of a termination event stated in the power 1381
of attorney;1382

       (4) The purpose of the power of attorney is fully 1383
accomplished;1384

       (5) If you are married to the principal, a legal action is 1385
filed with a court to end your marriage, or for your legal 1386
separation, unless the Special Instructions in this power of 1387
attorney state that such an action will not terminate your 1388
authority.1389

       Liability of Agent1390

       The meaning of the authority granted to you is defined in the 1391
Uniform Power of Attorney Act (sections 1337.21 to 1337.64 of the 1392
Revised Code). If you violate the Uniform Power of Attorney Act or 1393
act outside the authority granted, you may be liable for any 1394
damages caused by your violation.1395

       If there is anything about this document or your duties that 1396
you do not understand, you should seek legal advice.1397

       Sec. 1337.61.  The following optional form may be used by an 1398
agent to certify facts concerning a power of attorney.1399

       AGENT'S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY 1400
AND AGENT'S AUTHORITY 1401

       State of Ohio1402

       County of .....................1403

       I, ......................................... (Name of Agent), 1404
certify under penalty of perjury that 1405
............................. (Name of Principal) granted me 1406
authority as an agent or successor agent in a power of attorney 1407
dated ................................1408

       I further certify that to my knowledge:1409

       (1) The Principal is alive and has not revoked the Power of 1410
Attorney or my authority to act under the Power of Attorney and 1411
the Power of Attorney and my authority to act under the Power of 1412
Attorney have not terminated;1413

       (2) If the Power of Attorney was drafted to become effective 1414
upon the happening of an event or contingency, the event or 1415
contingency has occurred;1416

       (3) If I was named as a successor agent, the prior agent is 1417
no longer able or willing to serve;1418

(4) 1419
1420
(Insert other relevant statements). 1421

       SIGNATURE AND ACKNOWLEDGMENT1422

1423
Agent's Signature Date 1424

1425
Agent's Name Printed 1426
1427
Agent's Address 1428
1429
Agent's Telephone Number 1430

       State of Ohio1431

       County of ..........................1432

       This document was acknowledged before me on 1433
......................, (Date) by ................................ 1434
(Name of Agent).1435

.............................. 1436
Signature of Notary 1437
My commission expires: 1438
This document prepared by: 1439
1440
1441


       Sec. 1337.62. In applying and construing sections 1337.21 to 1443
1337.64 of the Revised Code, consideration shall be given to the 1444
need to promote uniformity of the law with respect to its subject 1445
matter among the states that enact it.1446

       Sec. 1337.63.  Sections 1337.21 to 1337.64 of the Revised 1447
Code modify, limit, and supersede the "Electronic Signatures in 1448
Global and National Commerce Act," 15 U.S.C. 7001 et seq., with 1449
the exception of section 101(c) of that act, 15 U.S.C. 7001(c). 1450
Sections 1337.21 to 1337.64 of the Revised Code do not authorize 1451
electronic delivery of any of the notices described in section 1452
103(b) of that act, 15 U.S.C. 7003(b).1453

       Sec. 1337.64.  (A) Except as otherwise provided in sections 1454
1337.21 to 1337.64 of the Revised Code, on the effective date of 1455
this section, those sections apply to all of the following:1456

       (1) A power of attorney created before, on, or after the 1457
effective date of this section;1458

       (2) A judicial proceeding concerning a power of attorney 1459
commenced on or after the effective date of this section;1460

       (3) A judicial proceeding concerning a power of attorney 1461
commenced before the effective date of this section, unless the 1462
court finds that application of a provision of sections 1337.21 to 1463
1337.64 of the Revised Code would substantially interfere with the 1464
effective conduct of the judicial proceeding or prejudice the 1465
rights of a party, in which case that provision does not apply and 1466
the superseded law applies.1467

       (B) Sections 1337.21 to 1337.64 of the Revised Code do not 1468
affect an act done before the effective date of this section.1469

       Sec. 2101.24.  (A)(1) Except as otherwise provided by law, 1470
the probate court has exclusive jurisdiction:1471

       (a) To take the proof of wills and to admit to record 1472
authenticated copies of wills executed, proved, and allowed in the 1473
courts of any other state, territory, or country. If the probate 1474
judge is unavoidably absent, any judge of the court of common 1475
pleas may take proof of wills and approve bonds to be given, but 1476
the record of these acts shall be preserved in the usual records 1477
of the probate court.1478

       (b) To grant and revoke letters testamentary and of 1479
administration;1480

       (c) To direct and control the conduct and settle the accounts 1481
of executors and administrators and order the distribution of 1482
estates;1483

       (d) To appoint the attorney general to serve as the 1484
administrator of an estate pursuant to section 2113.06 of the 1485
Revised Code;1486

       (e) To appoint and remove guardians, conservators, and 1487
testamentary trustees, direct and control their conduct, and 1488
settle their accounts;1489

       (f) To grant marriage licenses;1490

       (g) To make inquests respecting persons who are so mentally 1491
impaired as a result of a mental or physical illness or 1492
disability, or mental retardation, or as a result of chronic 1493
substance abuse, that they are unable to manage their property and 1494
affairs effectively, subject to guardianship;1495

       (h) To qualify assignees, appoint and qualify trustees and 1496
commissioners of insolvents, control their conduct, and settle 1497
their accounts;1498

       (i) To authorize the sale of lands, equitable estates, or 1499
interests in lands or equitable estates, and the assignments of 1500
inchoate dower in such cases of sale, on petition by executors, 1501
administrators, and guardians;1502

       (j) To authorize the completion of real estate contracts on 1503
petition of executors and administrators;1504

       (k) To construe wills;1505

       (l) To render declaratory judgments, including, but not 1506
limited to, those rendered pursuant to section 2107.084 of the 1507
Revised Code;1508

       (m) To direct and control the conduct of fiduciaries and 1509
settle their accounts;1510

       (n) To authorize the sale or lease of any estate created by 1511
will if the estate is held in trust, on petition by the trustee;1512

       (o) To terminate a testamentary trust in any case in which a 1513
court of equity may do so;1514

       (p) To hear and determine actions to contest the validity of 1515
wills;1516

       (q) To make a determination of the presumption of death of 1517
missing persons and to adjudicate the property rights and 1518
obligations of all parties affected by the presumption;1519

       (r) To hear and determine an action commenced pursuant to 1520
section 3107.41 of the Revised Code to obtain the release of 1521
information pertaining to the birth name of the adopted person and 1522
the identity of the adopted person's biological parents and 1523
biological siblings;1524

       (s) To act for and issue orders regarding wards pursuant to 1525
section 2111.50 of the Revised Code;1526

       (t) To hear and determine actions against sureties on the 1527
bonds of fiduciaries appointed by the probate court;1528

       (u) To hear and determine actions involving informed consent 1529
for medication of persons hospitalized pursuant to section 1530
5122.141 or 5122.15 of the Revised Code;1531

       (v) To hear and determine actions relating to durable powers 1532
of attorney for health care as described in division (D) of 1533
section 1337.16 of the Revised Code;1534

       (w) To hear and determine actions commenced by objecting 1535
individuals, in accordance with section 2133.05 of the Revised 1536
Code;1537

       (x) To hear and determine complaints that pertain to the use 1538
or continuation, or the withholding or withdrawal, of 1539
life-sustaining treatment in connection with certain patients 1540
allegedly in a terminal condition or in a permanently unconscious 1541
state pursuant to division (E) of section 2133.08 of the Revised 1542
Code, in accordance with that division;1543

       (y) To hear and determine applications that pertain to the 1544
withholding or withdrawal of nutrition and hydration from certain 1545
patients allegedly in a permanently unconscious state pursuant to 1546
section 2133.09 of the Revised Code, in accordance with that 1547
section;1548

       (z) To hear and determine applications of attending 1549
physicians in accordance with division (B) of section 2133.15 of 1550
the Revised Code;1551

       (aa) To hear and determine actions relative to the use or 1552
continuation of comfort care in connection with certain principals 1553
under durable powers of attorney for health care, declarants under 1554
declarations, or patients in accordance with division (E) of 1555
either section 1337.16 or 2133.12 of the Revised Code;1556

       (bb) To hear and determine applications for an order 1557
relieving an estate from administration under section 2113.03 of 1558
the Revised Code;1559

       (cc) To hear and determine applications for an order granting 1560
a summary release from administration under section 2113.031 of 1561
the Revised Code;1562

       (dd) To hear and determine actions relating to the exercise 1563
of the right of disposition, in accordance with section 2108.90 of 1564
the Revised Code;1565

       (ee) To hear and determine actions relating to the 1566
disinterment and reinterment of human remains under section 517.23 1567
of the Revised Code;1568

       (ff) To hear and determine petitions for an order for 1569
treatment of a person suffering from alcohol and other drug abuse 1570
filed under section 3793.34 of the Revised Code and to order 1571
treatment of that nature in accordance with, and take other 1572
actions afforded to the court under, sections 3793.31 to 3793.39 1573
of the Revised Code.1574

       (2) In addition to the exclusive jurisdiction conferred upon 1575
the probate court by division (A)(1) of this section, the probate 1576
court shall have exclusive jurisdiction over a particular subject 1577
matter if both of the following apply:1578

       (a) Another section of the Revised Code expressly confers 1579
jurisdiction over that subject matter upon the probate court.1580

       (b) No section of the Revised Code expressly confers 1581
jurisdiction over that subject matter upon any other court or 1582
agency.1583

       (B)(1) The probate court has concurrent jurisdiction with, 1584
and the same powers at law and in equity as, the general division 1585
of the court of common pleas to issue writs and orders, and to 1586
hear and determine actions as follows:1587

       (a) If jurisdiction relative to a particular subject matter 1588
is stated to be concurrent in a section of the Revised Code or has 1589
been construed by judicial decision to be concurrent, any action 1590
that involves that subject matter;1591

       (b) Any action that involves an inter vivos trust; a trust 1592
created pursuant to section 5815.28 of the Revised Code; a 1593
charitable trust or foundation; subject to divisions (A)(1)(u) and 1594
(z) of this section, a power of attorney, including, but not 1595
limited to, a durable power of attorney; the medical treatment of 1596
a competent adult; or a writ of habeas corpus.1597

       (2) Any action that involves a concurrent jurisdiction 1598
subject matter and that is before the probate court may be 1599
transferred by the probate court, on its order, to the general 1600
division of the court of common pleas.1601

       (C) The probate court has plenary power at law and in equity 1602
to dispose fully of any matter that is properly before the court, 1603
unless the power is expressly otherwise limited or denied by a 1604
section of the Revised Code.1605

       (D) The jurisdiction acquired by a probate court over a 1606
matter or proceeding is exclusive of that of any other probate 1607
court, except when otherwise provided by law.1608

       Sec. 2107.52. (A) As used in this section:1609

        (1) "Class member" means an individual who fails to survive 1610
the testator but who would have taken under a devise in the form 1611
of a class gift had the individual survived the testator.1612

        (2) "Descendant of a grandparent" means an individual who 1613
qualifies as a descendant of a grandparent of the testator or of 1614
the donor of a power of appointment under either of the following:1615

        (a) The rules of construction applicable to a class gift 1616
created in the testator's will if the devise or the exercise of 1617
the power of appointment is in the form of a class gift;1618

        (b) The rules for intestate succession if the devise or the 1619
exercise of the power of appointment is not in the form of a class 1620
gift.1621

        (3) "Devise" means an alternative devise, a devise in the 1622
form of a class gift, or an exercise of a power of appointment.1623

        (4) "Devisee" means any of the following:1624

        (a) A class member if the devise is in the form of a class 1625
gift;1626

        (b) An individual or class member who was deceased at the 1627
time the testator executed the testator's will or an individual or 1628
class member who was then living but who failed to survive the 1629
testator;1630

        (c) An appointee under a power of appointment exercised by 1631
the testator's will.1632

        (5) "Per stirpes" means that the shares of the descendants of 1633
a devisee who does not survive the testator are determined in the 1634
same way they would have been determined under division (A) of 1635
section 2105.06 of the Revised Code if the devisee had died 1636
intestate and unmarried on the date of the testator's death.1637

        (6) "Stepchild" means a child of the surviving, deceased, or 1638
former spouse of the testator or of the donor of a power of 1639
appointment and not of the testator or donor.1640

        (7) "Surviving devisee" or "surviving descendant" means a 1641
devisee or descendant, whichever is applicable, who survives the 1642
testator by at least one hundred twenty hours.1643

        (8) "Testator" includes the donee of a power of appointment 1644
if the power is exercised in the testator's will.1645

        (B)(1) As used in "surviving descendants" in divisions 1646
(B)(2)(a) and (b) of this section, "descendants" means the 1647
descendants of a deceased devisee or class member under the 1648
applicable division who would take under a class gift created in 1649
the testator's will.1650

        (2) Unless a contrary intent appears in the will, if a 1651
devisee fails to survive the testator and is a grandparent, a 1652
descendant of a grandparent, or a stepchild of either the testator 1653
or the donor of a power of appointment exercised by the testator's 1654
will, either of the following applies:1655

        (a) If the devise is not in the form of a class gift and the 1656
deceased devisee leaves surviving descendants, a substitute gift 1657
is created in the devisee's surviving descendants. The surviving 1658
descendants take, per stirpes, the property to which the devisee 1659
would have been entitled had the devisee survived the testator.1660

        (b) If the devise is in the form of a class gift, other than 1661
a devise to "issue," "descendants," "heirs of the body," "heirs," 1662
"next of kin," "relatives," or "family," or a class described by 1663
language of similar import, a substitute gift is created in the 1664
surviving descendants of any deceased devisee. The property to 1665
which the devisees would have been entitled had all of them 1666
survived the testator passes to the surviving devisees and the 1667
surviving descendants of the deceased devisees. Each surviving 1668
devisee takes the share to which the surviving devisee would have 1669
been entitled had the deceased devisees survived the testator. 1670
Each deceased devisee's surviving descendants who are substituted 1671
for the deceased devisee take, per stirpes, the share to which the 1672
deceased devisee would have been entitled had the deceased devisee 1673
survived the testator. For purposes of division (B)(2)(b) of this 1674
section, "deceased devisee" means a class member who failed to 1675
survive the testator by at least one hundred twenty hours and left 1676
one or more surviving descendants.1677

        (C) For purposes of this section, each of the following 1678
applies:1679

        (1) Attaching the word "surviving" or "living" to a devise, 1680
such as a gift "to my surviving (or living) children," is not, in 1681
the absence of other language in the will or other evidence to the 1682
contrary, a sufficient indication of an intent to negate the 1683
application of division (B) of this section.1684

        (2) Attaching other words of survivorship to a devise, such 1685
as "to my child, if my child survives me," is, in the absence of 1686
other language in the will or other evidence to the contrary, a 1687
sufficient indication of an intent to negate the application of 1688
division (B) of this section.1689

        (3) A residuary clause is not a sufficient indication of an 1690
intent to negate the application of division (B) of this section 1691
unless the will specifically provides that upon lapse or failure 1692
the nonresiduary devise, or nonresiduary devises in general, pass 1693
under the residuary clause.1694

        (4) Unless the language creating a power of appointment 1695
expressly excludes the substitution of the descendants of an 1696
appointee for the appointee, a surviving descendant of a deceased 1697
appointee of a power of appointment may be substituted for the 1698
appointee under this section, whether or not the descendant is an 1699
object of the power of appointment.1700

        (D) Except as provided in division (A), (B), or (C) of this 1701
section, each of the following applies:1702

        (1) A devise, other than a residuary devise, that fails for 1703
any reason becomes a part of the residue.1704

        (2) If the residue is devised to two or more persons, the 1705
share of a residuary devisee that fails for any reason passes to 1706
the other residuary devisee, or to other residuary devisees in 1707
proportion to the interest of each in the remaining part of the 1708
residue.1709

        (3) If a residuary devise fails for any reason in its 1710
entirety, the residue passes by intestate succession.1711

        (E) This section applies only to outright devises and 1712
appointments. Devises and appointments in trust, including to a 1713
testamentary trust, are subject to section 5808.19 of the Revised 1714
Code.1715

        (F) This section applies to wills of decedents who die on or 1716
after the effective date of this section.1717

       Sec. 2109.21.  (A) An administrator, special administrator, 1718
administrator de bonis non, or administrator with the will annexed 1719
shall be a resident of this state and shall be removed on proof 1720
that the administrator is no longer a resident of this state.1721

       (B)(1) To qualify for appointment as executor or trustee, an 1722
executor or a trustee named in a will or nominated in accordance 1723
with any power of nomination conferred in a will, may be a 1724
resident of this state or, as provided in this division, a 1725
nonresident of this state. To qualify for appointment, a 1726
nonresident executor or trustee named in, or nominated pursuant 1727
to, a will shall be an individual who is related to the maker of 1728
the will by consanguinity or affinity, or a person who resides in 1729
a state that has statutes or rules that authorize the appointment 1730
of a nonresident person who is not related to the maker of a will 1731
by consanguinity or affinity, as an executor or trustee when named 1732
in, or nominated pursuant to, a will. No such executor or trustee 1733
shall be refused appointment or removed solely because the 1734
executor or trustee is not a resident of this state.1735

       The court may require that a nonresident executor or trustee 1736
named in, or nominated pursuant to, a will assure that all of the 1737
assets of the decedent that are in the county at the time of the 1738
death of the decedent will remain in the county until distribution 1739
or until the court determines that the assets may be removed from 1740
the county.1741

       (2) In accordance with this division and section 2129.08 of 1742
the Revised Code, the court shall appoint as an ancillary 1743
administrator a person who is named in the will of a nonresident 1744
decedent, or who is nominated in accordance with any power of 1745
nomination conferred in the will of a nonresident decedent, as a 1746
general executor of the decedent's estate or as executor of the 1747
portion of the decedent's estate located in this state, whether or 1748
not the person so named or nominated is a resident of this state.1749

       To qualify for appointment as an ancillary administrator, a 1750
person who is not a resident of this state and who is named or 1751
nominated as described in this division, shall be an individual 1752
who is related to the maker of the will by consanguinity or 1753
affinity, or a person who resides in a state that has statutes or 1754
rules that authorize the appointment of a nonresident of that 1755
state who is not related to the maker of a will by consanguinity 1756
or affinity, as an ancillary administrator when the nonresident is 1757
named in a will or nominated in accordance with any power of 1758
nomination conferred in a will. If a person who is not a resident 1759
of this state and who is named or nominated as described in this 1760
division so qualifies for appointment as an ancillary 1761
administrator and if the provisions of section 2129.08 of the 1762
Revised Code are satisfied, the court shall not refuse to appoint 1763
the person, and shall not remove the person, as ancillary 1764
administrator solely because the person is not a resident of this 1765
state.1766

       The court may require that an ancillary administrator who is 1767
not a resident of this state and who is named or nominated as 1768
described in this division, assure that all of the assets of the 1769
decedent that are in the county at the time of the death of the 1770
decedent will remain in the county until distribution or until the 1771
court determines that the assets may be removed from the county.1772

       (C)(1) A guardian shall be a resident of this state, except 1773
that the court may appoint a nonresident of this state as a 1774
guardian if any of the following applies:1775

       (a) The nonresident is named in a will by a parent of a 1776
minor.1777

       (b) The nonresident is selected by a minor over the age of 1778
fourteen years as provided by section 2111.12 of the Revised Code.1779

       (c) The nonresident is nominated in or pursuant to a durable 1780
power of attorney as described in division (D) ofunder section 1781
1337.091337.24 of the Revised Code or a writing as described in 1782
division (A) of section 2111.121 of the Revised Code. 1783

       (2) A guardian, other than a guardian named in a will by a 1784
parent of a minor, selected by a minor over the age of fourteen 1785
years, or nominated in or pursuant to a durable power of attorney 1786
or writing described in division (C)(1)(c) of this section, may be 1787
removed on proof that the guardian is no longer a resident of this 1788
state.1789

       (D) Any fiduciary, whose residence qualifications are not 1790
defined in this section, shall be a resident of this state, and 1791
shall be removed on proof that the fiduciary is no longer a 1792
resident of this state.1793

       (E) Any fiduciary, in order to assist in the carrying out of 1794
the fiduciary's fiduciary duties, may employ agents who are not 1795
residents of the county or of this state.1796

       Sec. 2111.02.  (A) When found necessary, the probate court on 1797
its own motion or on application by any interested party shall 1798
appoint, subject to divisions (C) and (D) of this section and to 1799
section 2109.21 and division (B) of section 2111.121 of the 1800
Revised Code, a guardian of the person, the estate, or both, of a 1801
minor or incompetent, provided the person for whom the guardian is 1802
to be appointed is a resident of the county or has a legal 1803
settlement in the county and, except in the case of a minor, has 1804
had the opportunity to have the assistance of counsel in the 1805
proceeding for the appointment of such guardian. An interested 1806
party includes, but is not limited to, a person nominated in a 1807
durable power of attorney as described in division (D) ofunder1808
section 1337.091337.24 of the Revised Code or in a writing as 1809
described in division (A) of section 2111.121 of the Revised Code.1810

       Except when the guardian of an incompetent is an agency under 1811
contract with the department of developmental disabilities for the 1812
provision of protective services under sections 5123.55 to 5123.59 1813
of the Revised Code, the guardian of an incompetent, by virtue of 1814
such appointment, shall be the guardian of the minor children of 1815
the guardian's ward, unless the court appoints some other person 1816
as their guardian.1817

       When the primary purpose of the appointment of a guardian is, 1818
or was, the collection, disbursement, or administration of moneys 1819
awarded by the veterans administration to the ward, or assets 1820
derived from such moneys, no court costs shall be charged in the 1821
proceeding for the appointment or in any subsequent proceedings 1822
made in pursuance of the appointment, unless the value of the 1823
estate, including the moneys then due under the veterans 1824
administration award, exceeds one thousand five hundred dollars.1825

       (B)(1) If the probate court finds it to be in the best 1826
interest of an incompetent or minor, it may appoint pursuant to 1827
divisions (A) and (C) of this section, on its own motion or on 1828
application by an interested party, a limited guardian with 1829
specific limited powers. The sections of the Revised Code, rules, 1830
and procedures governing guardianships apply to a limited 1831
guardian, except that the order of appointment and letters of 1832
authority of a limited guardian shall state the reasons for, and 1833
specify the limited powers of, the guardian. The court may appoint 1834
a limited guardian for a definite or indefinite period. An 1835
incompetent or minor for whom a limited guardian has been 1836
appointed retains all of the incompetent's or minor's rights in 1837
all areas not affected by the court order appointing the limited 1838
guardian.1839

       (2) If a guardian appointed pursuant to division (A) of this 1840
section is temporarily or permanently removed or resigns, and if 1841
the welfare of the ward requires immediate action, at any time 1842
after the removal or resignation, the probate court may appoint, 1843
ex parte and with or without notice to the ward or interested 1844
parties, an interim guardian for a maximum period of fifteen days. 1845
If the court appoints the interim guardian ex parte or without 1846
notice to the ward, the court, at its first opportunity, shall 1847
enter upon its journal with specificity the reason for acting ex 1848
parte or without notice, and, as soon as possible, shall serve 1849
upon the ward a copy of the order appointing the interim guardian. 1850
For good cause shown, after notice to the ward and interested 1851
parties and after hearing, the court may extend an interim 1852
guardianship for a specified period, but not to exceed an 1853
additional thirty days.1854

       (3) If a minor or incompetent has not been placed under a 1855
guardianship pursuant to division (A) of this section and if an 1856
emergency exists, and if it is reasonably certain that immediate 1857
action is required to prevent significant injury to the person or 1858
estate of the minor or incompetent, at any time after it receives 1859
notice of the emergency, the court, ex parte, may issue any order 1860
that it considers necessary to prevent injury to the person or 1861
estate of the minor or incompetent, or may appoint an emergency 1862
guardian for a maximum period of seventy-two hours. A written copy 1863
of any order issued by a court under this division shall be served 1864
upon the incompetent or minor as soon as possible after its 1865
issuance. Failure to serve such an order after its issuance or 1866
prior to the taking of any action under its authority does not 1867
invalidate the order or the actions taken. The powers of an 1868
emergency guardian shall be specified in the letters of 1869
appointment, and shall be limited to those powers that are 1870
necessary to prevent injury to the person or estate of the minor 1871
or incompetent. If the court acts ex parte or without notice to 1872
the minor or incompetent, the court, at its first opportunity, 1873
shall enter upon its journal a record of the case and, with 1874
specificity, the reason for acting ex parte or without notice. For 1875
good cause shown, after notice to the minor or incompetent and 1876
interested parties, and after hearing, the court may extend an 1877
emergency guardianship for a specified period, but not to exceed 1878
an additional thirty days.1879

       (C) Prior to the appointment of a guardian or limited 1880
guardian under division (A) or (B)(1) of this section, the court 1881
shall conduct a hearing on the matter of the appointment. The 1882
hearing shall be conducted in accordance with all of the 1883
following:1884

       (1) The proposed guardian or limited guardian shall appear at 1885
the hearing and, if appointed, shall swear under oath that the 1886
proposed guardian or limited guardian has made and will continue 1887
to make diligent efforts to file a true inventory in accordance 1888
with section 2111.14 of the Revised Code and find and report all 1889
assets belonging to the estate of the ward and that the proposed 1890
guardian or limited guardian faithfully and completely will 1891
fulfill the other duties of guardian, including the filing of 1892
timely and accurate reports and accountings;1893

       (2) If the hearing is conducted by a referee, the procedures 1894
set forth in Civil Rule 53 shall be followed;1895

       (3) If the hearing concerns the appointment of a guardian or 1896
limited guardian for an alleged incompetent, the burden of proving 1897
incompetency shall be by clear and convincing evidence;1898

       (4) Upon request of the applicant, the alleged incompetent 1899
for whom the appointment is sought or the alleged incompetent's 1900
counsel, or any interested party, a recording or record of the 1901
hearing shall be made;1902

       (5) Evidence of a less restrictive alternative to 1903
guardianship may be introduced, and when introduced, shall be 1904
considered by the court;1905

       (6) The court may deny a guardianship based upon a finding 1906
that a less restrictive alternative to guardianship exists;1907

       (7) If the hearing concerns the appointment of a guardian or 1908
limited guardian for an alleged incompetent, the alleged 1909
incompetent has all of the following rights:1910

       (a) The right to be represented by independent counsel of the 1911
alleged incompetent's choice;1912

       (b) The right to have a friend or family member of the 1913
alleged incompetent's choice present;1914

       (c) The right to have evidence of an independent expert 1915
evaluation introduced;1916

       (d) If the alleged incompetent is indigent, upon the alleged 1917
incompetent's request:1918

       (i) The right to have counsel and an independent expert 1919
evaluator appointed at court expense;1920

       (ii) If the guardianship, limited guardianship, or standby 1921
guardianship decision is appealed, the right to have counsel 1922
appointed and necessary transcripts for appeal prepared at court 1923
expense.1924

       (D)(1) When a person has been nominated to be a guardian of 1925
the estate of a minor in or pursuant to a durable power of 1926
attorney as described in division (D) ofunder section 1337.091927
1337.24 of the Revised Code or a writing as described in division 1928
(A) of section 2111.121 of the Revised Code, the person nominated 1929
has preference in appointment over a person selected by the minor. 1930
A person who has been nominated to be a guardian of the person of 1931
a minor in or pursuant to a durable power of attorney or writing 1932
of that nature does not have preference in appointment over a 1933
person selected by the minor, but the probate court may appoint 1934
the person named in the durable power of attorney or the writing, 1935
the person selected by the minor, or another person as guardian of 1936
the person of the minor.1937

       (2) A person nominated as a guardian of an incompetent adult 1938
child pursuant to a durable power of attorney under section 1939
1337.091337.24 or pursuant to section 2111.121 of the Revised 1940
Code shall have preference in appointment over a person applying 1941
to be guardian if the person nominated is competent, suitable, and 1942
willing to accept the appointment, and if the incompetent adult 1943
child does not have a spouse or an adult child and has not 1944
designated a guardian prior to the court finding the adult child 1945
incompetent.1946

       Sec. 2111.12.  (A) A minor over the age of fourteen years may 1947
select a guardian who shall be appointed if a suitable person. If 1948
sucha minor over the age of fourteen years fails to select a 1949
suitable person, an appointment may be made without reference to 1950
the minor's wishes. The minor shall not select one person to be 1951
the guardian of the minor's estate only and another to be the 1952
guardian of the person only, unless the court whichthat appoints 1953
is of the opinion that the interests of suchthat minor will 1954
thereby be promoted.1955

       (B) A surviving parent by last will in writing may appoint a 1956
guardian for any of the surviving parent's children, whether born 1957
at the time of making the will or afterward, to continue during 1958
the minority of the child or for a less time.1959

       When the father or mother of a minor names a person as 1960
guardian of the estate of suchthat minor in a will, the person 1961
named shall have preference in appointment over the person 1962
selected by suchthe minor. A person named in such a will as 1963
guardian of the person of suchthat minor shall have no preference 1964
in appointment over the person selected by suchthe minor, but in 1965
suchthat event the probate court may appoint the person named in 1966
the will, the person selected by the minor, or some other person.1967

       Whenever a testamentary guardian is appointed, the 1968
testamentary guardian's duties, powers, and liabilities in all 1969
other respects shall be governed by the law regulating guardians 1970
not appointed by will.1971

       (C) A parent pursuant to a durable power of attorney as 1972
described in division (D) ofunder section 1337.091337.24 or a 1973
writing as described in division (A) of section 2111.121 of the 1974
Revised Code may nominate a person to be a guardian for one or 1975
more of the parent's minor children, whether born at the time of 1976
the making of the petition or afterward.1977

       Sec. 2111.121.  (A) A person may nominate in a writing, as 1978
described in this division, another person to be the guardian of 1979
the nominator's person, estate, or both or the guardian of the 1980
person, the estate, or both, of one or more of the nominator's 1981
minor or incompetent adult children, whether born at the time of 1982
the execution of the writing or afterward, subject to notice and a 1983
hearing pursuant to section 2111.02 of the Revised Code. The 1984
nomination is for consideration by a court if proceedings for the 1985
appointment of a guardian of the person, the estate, or both, for 1986
the person making the nomination or if proceedings for the 1987
appointment of a guardian as the guardian of the person, the 1988
estate, or both of one or more of the nominator's minor or 1989
incompetent adult children are commenced at a later time. The 1990
person may authorize, in a writing of that nature, the person 1991
nominated as guardian to nominate a successor guardian for 1992
consideration by a court. The person also may direct, in a writing 1993
of that nature, that bond be waived for a person nominated as 1994
guardian in it or nominated as a successor guardian in accordance 1995
with an authorization in it.1996

       To be effective as a nomination, the writing shall be signed 1997
by the person making the nomination in the presence of two 1998
witnesses; signed by the witnesses; contain, immediately prior to 1999
their signatures, an attestation of the witnesses that the person 2000
making the nomination signed the writing in their presence; and be 2001
acknowledged by the person making the nomination before a notary 2002
public.2003

       (B) If a person has nominated, in a writing as described in 2004
division (A) of this section or in a durable power of attorney as 2005
described in division (D) ofunder section 1337.091337.24 of the 2006
Revised Code, another person to be the guardian of the nominator's 2007
person, estate, or both, and proceedings for the appointment of a 2008
guardian for the person are commenced at a later time, the court 2009
involved shall appoint the person nominated as guardian in the 2010
writing or durable power of attorney most recently executed if the 2011
person nominated is competent, suitable, and willing to accept the 2012
appointment. If the writing or durable power of attorney contains 2013
a waiver of bond, the court shall waive bond of the person 2014
nominated as guardian unless it is of the opinion that the 2015
interest of the trust demands it.2016

       (C) Nomination of a person as a guardian or successor 2017
guardian of the person, the estate, or both of one or more of the 2018
nominator's minor or incompetent adult children under division (A) 2019
of this section, and any subsequent appointment of the guardian or 2020
successor guardian as guardian under section 2111.02 of the 2021
Revised Code, does not vacate the jurisdiction of any other court 2022
that previously may have exercised jurisdiction over the person of 2023
the minor or incompetent adult child.2024

       (D) The writing containing the nomination of a person to be 2025
the guardian of the person, the estate, or both of one or more of 2026
the nominator's minor or incompetent adult children under division 2027
(A) of this section may be filed with the probate court for 2028
safekeeping, and the probate court shall designate the nomination 2029
as the nomination of a standby guardian.2030

       Sec. 3793.31. As used in sections 3793.31 to 3793.39 of the 2031
Revised Code:2032

       (A) "Alcohol and other drug abuse" means alcoholism or drug 2033
addiction.2034

       (B) "Another drug" means a controlled substance as defined in 2035
section 3719.01 of the Revised Code or a harmful intoxicant as 2036
defined in section 2925.01 of the Revised Code.2037

       (C) "Board of alcohol, drug addiction, and mental health 2038
services" means a board of alcohol, drug addiction, and mental 2039
health services established under section 340.02 or 340.021 of the 2040
Revised Code.2041

       (D) "Danger" or "threat of danger to self, family, or others" 2042
means substantial physical harm or threat of substantial physical 2043
harm upon self, family, or others.2044

       (E) "Hospital" has the same meaning as in section 3701.01 or 2045
3727.01 of the Revised Code but does not include either a hospital 2046
operated by the department of mental health or an inpatient unit 2047
licensed by the department.2048

       (F) "Intoxicated" means being under the influence of alcohol, 2049
another drug, or both alcohol and another drug and, as a result, 2050
having a significantly impaired ability to function.2051

       (G) "Petitioner" means a person who institutes a proceeding 2052
under sections 3793.32 to 3793.39 of the Revised Code.2053

       (H) "Probate court" means the probate division of the court 2054
of common pleas.2055

       (I) "Qualified health professional" means a person that is 2056
properly credentialed or licensed to conduct a drug and alcohol 2057
assessment and diagnosis under Ohio law.2058

       (J) "Residence" means the legal residence of a person as 2059
determined by applicable principles governing conflicts of law.2060

       (K) "Respondent" means a person alleged in a petition filed 2061
or hearing under sections 3793.32 to 3793.39 of the Revised Code 2062
to be a person who is suffering from alcohol and other drug abuse 2063
and who may be ordered under those sections to undergo treatment.2064

       (L) "Treatment" means services and programs for the care and 2065
rehabilitation of intoxicated persons and persons suffering from 2066
alcohol and other drug abuse. "Treatment" includes residential 2067
treatment, a halfway house setting, and an intensive outpatient or 2068
outpatient level of care.2069

       Sec. 3793.32. A probate court may order involuntary treatment 2070
for a person suffering from alcohol and other drug abuse pursuant 2071
to the procedures set forth in sections 3793.31 to 3793.39 of the 2072
Revised Code.2073

       Sec. 3793.33. No person shall be ordered to undergo treatment 2074
under sections 3793.31 to 3793.39 of the Revised Code unless all 2075
of the following apply to that person:2076

       (A) The person suffers from alcohol and other drug abuse.2077

       (B) The person presents an imminent danger or imminent threat 2078
of danger to self, family, or others as a result of alcohol and 2079
other drug abuse, or there exists a substantial likelihood of such 2080
a threat in the near future.2081

       (C) The person can reasonably benefit from treatment.2082

       Sec. 3793.34. (A) A person may initiate proceedings for 2083
treatment for an individual suffering from alcohol and other drug 2084
abuse by filing a verified petition in the probate court and 2085
paying a filing fee in the same amount, if any, that is charged 2086
for the filing under section 5122.11 of the Revised Code of an 2087
affidavit seeking the hospitalization of a person. The petition 2088
and all subsequent court documents shall be entitled: "In the 2089
interest of (name of respondent)." A spouse, relative, or guardian 2090
of the individual concerning whom the petition is filed shall file 2091
the petition.2092

       (B) A petition filed under division (A) of this section shall 2093
set forth all of the following:2094

       (1) The petitioner's relationship to the respondent;2095

       (2) The respondent's name, residence address, and current 2096
location, if known;2097

       (3) The name and residence of the respondent's parents, if 2098
living and if known, or of the respondent's legal guardian, if any 2099
and if known;2100

       (4) The name and residence of the respondent's spouse, if any 2101
and if known;2102

       (5) The name and residence of the person having custody of 2103
the respondent, if any, or if no such person is known, the name 2104
and residence of a near relative or a statement that the person is 2105
unknown;2106

       (6) The petitioner's belief, including the factual basis for 2107
the belief, that the respondent is suffering from alcohol and 2108
other drug abuse and presents an imminent danger or imminent 2109
threat of danger to self, family, or others if not treated for 2110
alcohol or other drug abuse.2111

       (C)(1) Any petition filed pursuant to divisions (A) and (B) 2112
of this section shall be accompanied by a certificate of a 2113
physician who has examined the respondent within two days prior to 2114
the day that the petition is filed in the probate court. The 2115
physician shall be authorized to practice medicine and surgery or 2116
osteopathic medicine and surgery under Chapter 4731. of the 2117
Revised Code. The physician's certificate shall set forth the 2118
physician's findings in support of the need to treat the 2119
respondent for alcohol or other drug abuse. The certificate shall 2120
indicate if the respondent presents an imminent danger or imminent 2121
threat of danger to self, family, or others if not treated. 2122
Further, the certificate shall indicate the type and length of 2123
treatment required and if the respondent can reasonably benefit 2124
from treatment. If the physician's certificate indicates that 2125
inpatient treatment is required, the certificate shall identify 2126
any inpatient facilities known to the physician that are able and 2127
willing to provide the recommended inpatient treatment.2128

        If the respondent refuses to undergo an examination with a 2129
physician concerning the respondent's possible need for treatment 2130
for alcohol or other drug abuse, the petition shall state that the 2131
respondent has refused all requests made by the petitioner to 2132
undergo a physician's examination. In that case, the petitioner 2133
shall not be required to provide a physician's certificate with 2134
the petition.2135

       (2) Any petition filed pursuant to divisions (A) and (B) of 2136
this section shall contain a statement that the petitioner has 2137
arranged for treatment of the respondent. Further, the petition 2138
shall be accompanied by a statement from the person or facility 2139
who has agreed to provide the treatment that verifies that the 2140
person or facility has agreed to provide the treatment and the 2141
estimated cost of the treatment.2142

        (D) Any petition filed pursuant to divisions (A) and (B) of 2143
this section shall be accompanied by both of the following:2144

       (1) A security deposit to be deposited with the clerk of the 2145
probate court that will cover half of the estimated cost of 2146
treatment of the respondent;2147

        (2) A guarantee, signed by the petitioner or another person 2148
authorized to file the petition obligating the guarantor to pay 2149
the costs of the examinations of the respondent conducted by the 2150
physician and qualified health professional under division (B)(5) 2151
of section 3793.35 of the Revised Code, the costs of the 2152
respondent that are associated with a hearing conducted in 2153
accordance with section 3793.35 of the Revised Code and that the 2154
court determines to be appropriate, and the costs of any treatment 2155
ordered by the court.2156

       Sec. 3793.35. (A) Upon receipt of a petition filed under 2157
section 3793.34 of the Revised Code and the payment of the 2158
appropriate filing fee, if any, the probate court shall examine 2159
the petitioner under oath as to the contents of the petition.2160

       (B) If, after reviewing the allegations contained in the 2161
petition and examining the petitioner under oath, it appears to 2162
the probate court that there is probable cause to believe the 2163
respondent may reasonably benefit from treatment, the court shall 2164
do all of the following:2165

       (1) Schedule a hearing to be held within seven days to 2166
determine if there is clear and convincing evidence that the 2167
respondent may reasonably benefit from treatment for alcohol and 2168
other drug abuse;2169

       (2) Notify the respondent, the legal guardian, if any and if 2170
known, and the spouse, parents, or nearest relative or friend of 2171
the respondent concerning the allegations and contents of the 2172
petition and of the date and purpose of the hearing;2173

       (3) Notify the respondent that the respondent may retain 2174
counsel and, if the person is unable to obtain an attorney, that 2175
the respondent may be represented by court-appointed counsel at 2176
public expense if the person is indigent. Upon the appointment of 2177
an attorney to represent an indigent respondent, the court shall 2178
notify the respondent of the name, address, and telephone number 2179
of the attorney appointed to represent the respondent.2180

        (4) Notify the respondent that the court shall cause the 2181
respondent to be examined not later than twenty-four hours before 2182
the hearing date by a physician for the purpose of a physical 2183
examination and by a qualified health professional for the purpose 2184
of a drug and alcohol addiction assessment and diagnosis. In 2185
addition, the court shall notify the respondent that the 2186
respondent may have an independent expert evaluation of the 2187
person's physical and mental condition conducted at the 2188
respondent's own expense.2189

        (5) Cause the respondent to be examined not later than 2190
twenty-four hours before the hearing date by a physician for the 2191
purpose of a physical examination and by a qualified health 2192
professional for the purpose of a drug and alcohol addiction 2193
assessment and diagnosis;2194

       (6) Conduct the hearing.2195

       (C) The physician and qualified health professional who 2196
examine the respondent pursuant to division (B)(5) of this section 2197
or who are obtained by the respondent at the respondent's own 2198
expense shall certify their findings to the court within 2199
twenty-four hours of the examinations. The findings of each 2200
qualified health professional shall include a recommendation for 2201
treatment if the qualified health professional determines that 2202
treatment is necessary.2203

       (D)(1) If upon completion of the hearing held under this 2204
section the probate court finds by clear and convincing evidence 2205
that the respondent may reasonably benefit from treatment, the 2206
court may order the treatment after considering the qualified 2207
health professionals' recommendations for treatment that have been 2208
submitted to the court under division (C) of this section. If the 2209
court orders the treatment under this division, the court shall 2210
order the treatment to be provided through an alcohol and drug 2211
addiction program certified under section 3793.06 of the Revised 2212
Code or by an individual licensed or certified by the state 2213
medical board under Chapter 4731. of the Revised Code, the 2214
chemical dependency professionals board under Chapter 4758. of the 2215
Revised Code, the counselor, social worker, and marriage and 2216
family therapist board under Chapter 4757. of the Revised Code, or 2217
a similar board of another state authorized to provide substance 2218
abuse treatment.2219

        (2) Failure of a respondent to undergo and complete any 2220
treatment ordered pursuant to this division is contempt of court. 2221
Any alcohol and drug addiction program or person providing 2222
treatment under this division shall notify the probate court of a 2223
respondent's failure to undergo or complete the ordered treatment.2224

       (E) If, at any time after a petition is filed under section 2225
3793.34 of the Revised Code, the probate court finds that there is 2226
not probable cause to continue treatment or if the petitioner 2227
withdraws the petition, then the court shall dismiss the 2228
proceedings against the respondent.2229

       Sec. 3793.36. (A) Following an examination by a qualified 2230
health professional and a certification by that professional that 2231
the person meets the criteria specified in section 3793.33 of the 2232
Revised Code, a probate court may order the person hospitalized 2233
for a period not to exceed seventy-two hours if the court finds by 2234
clear and convincing evidence that the person presents an imminent 2235
threat of danger to self, family, or others as a result of alcohol 2236
and other drug abuse. However, if the hearing to be held under 2237
section 3793.35 of the Revised Code will not be held within 2238
seventy-two hours, the court may order the person hospitalized 2239
until the hearing. In making its order, the court shall inform the 2240
person that the person may immediately make a reasonable number of 2241
telephone calls or use other reasonable means to contact an 2242
attorney, a licensed physician, or a qualified health 2243
professional, to contact any other person or persons to secure 2244
representation by counsel, or to obtain medical or psychological 2245
assistance and that the person will be provided assistance in 2246
making calls if the assistance is needed and requested.2247

       (B) Any person who has been admitted to a hospital under 2248
division (A) of this section shall be released from the hospital 2249
immediately upon the expiration of the time period established by 2250
the court for the hospitalization.2251

       (C) No person ordered hospitalized under this section shall 2252
be held in jail pending transportation to the hospital or 2253
evaluation unless the probate court previously has found the 2254
person to be in contempt of court for either failure to undergo 2255
treatment or failure to appear at the evaluation ordered pursuant 2256
to section 3793.35 of the Revised Code.2257

       Sec. 3793.37. When a probate court is authorized to issue an 2258
order that the respondent be transported to a hospital, the court 2259
may issue a summons. If the respondent fails to attend an 2260
examination scheduled before the hearing under section 3793.35 of 2261
the Revised Code, the court shall issue a summons. A summons so 2262
issued shall be directed to the respondent and shall command the 2263
respondent to appear at a time and place specified in the summons. 2264
If a respondent who has been summoned fails to appear at the 2265
hospital or the examination, the probate court may order the 2266
sheriff or any other peace officer to transport the respondent to 2267
a hospital on the list provided under section 3793.38 of the 2268
Revised Code for treatment. The sheriff or any other peace 2269
officer, upon agreement of a person authorized by the peace 2270
officer, may authorize a board of alcohol, drug addiction, and 2271
mental health services, a private agency under contract with a 2272
board of alcohol, drug addiction, and mental health services, or 2273
an ambulance service designated by a board of alcohol, drug 2274
addiction, and mental health services to transport the respondent 2275
to the hospital. The transportation costs of the sheriff, other 2276
peace officer, ambulance service, or other private agency under 2277
contract with the board of alcohol, drug addiction, and mental 2278
health services shall be included in the costs of treatment for 2279
alcohol and other drug abuse to be paid by the petitioner.2280

       Sec. 3793.38. Each board of alcohol, drug addiction, and 2281
mental health services on at least an annual basis shall submit 2282
each of the following lists to the clerk of the probate court in 2283
each county served by the board:2284

       (A) A list of all hospitals in the counties served by the 2285
board that are able and willing to take respondents ordered to 2286
undergo seventy-two hours of treatment and observation pursuant to 2287
section 3793.36 of the Revised Code;2288

       (B) A list of hospitals and treatment providers in the 2289
counties served by the board that are able and willing to provide 2290
treatment for alcohol and other drug abuse ordered pursuant to 2291
section 3793.35 of the Revised Code.2292

       Sec. 3793.39. Sections 3793.12, 3793.13, and 3793.14 of the 2293
Revised Code apply to a person who is ordered to undergo treatment 2294
under sections 3793.31 to 3793.39 of the Revised Code.2295

       Sec. 5301.071.  No instrument conveying real estateproperty, 2296
or any interest thereinin real property, and of record in the 2297
office of the county recorder of the county within this state in 2298
which suchthat real estateproperty is situated shall be deemed2299
considered defective nor shall the validity of suchthat2300
conveyance be affected because of any of the following:2301

       (A) The dower interest of the spouse of any grantor was not 2302
specifically released, but suchthat spouse executed saidthe2303
instrument in the manner provided in section 5301.01 of the 2304
Revised Code.2305

       (B) The officer taking the acknowledgment of suchthe2306
instrument having an official seal did not affix suchthat seal to 2307
the certificate of acknowledgment.2308

       (C) The certificate of acknowledgment is not on the same 2309
sheet of paper as the instrument.2310

       (D) The executor, administrator, guardian, assignee, or 2311
trustee making suchthe instrument signed or acknowledged the same 2312
individually instead of in hisa representative or official 2313
capacity.2314

       (E)(1) The grantor or grantee of the instrument is a trust 2315
rather than the trustee or trustees of the trust if the trust 2316
named as grantor or grantee has been duly created under the laws 2317
of the state of its existence at the time of the conveyance and a 2318
memorandum of trust that complies with section 5301.255 of the 2319
Revised Code and contains a description of the real property 2320
conveyed by that instrument is recorded in the office of the 2321
county recorder in which the instrument of conveyance is recorded. 2322
Upon compliance with division (E)(1) of this section, a conveyance 2323
to a trust shall be considered to be a conveyance to the trustee 2324
or trustees of the trust in furtherance of the manifest intention 2325
of the parties.2326

        (2) Except as otherwise provided in division (E)(2) of this 2327
section, division (E)(1) of this section shall be given 2328
retroactive effect to the fullest extent permitted under section 2329
28 of Article II, Ohio Constitution. Division (E) of this section 2330
shall not be given retroactive or curative effect if to do so 2331
would invalidate or supersede any instrument that conveys real 2332
property, or any interest in the real property, recorded in the 2333
office of the county recorder in which that real property is 2334
situated prior to the date of recording of a curative memorandum 2335
of trust or the effective date of this section, whichever event 2336
occurs later.2337

       Sec. 5747.02.  (A) For the purpose of providing revenue for 2338
the support of schools and local government functions, to provide 2339
relief to property taxpayers, to provide revenue for the general 2340
revenue fund, and to meet the expenses of administering the tax 2341
levied by this chapter, there is hereby levied on every 2342
individual, trust, and estate residing in or earning or receiving 2343
income in this state, on every individual, trust, and estate 2344
earning or receiving lottery winnings, prizes, or awards pursuant 2345
to Chapter 3770. of the Revised Code, on every individual, trust, 2346
and estate earning or receiving winnings on casino gaming, and on 2347
every individual, trust, and estate otherwise having nexus with or 2348
in this state under the Constitution of the United States, an 2349
annual tax measured in the case of individuals by Ohio adjusted 2350
gross income less an exemption for the taxpayer, the taxpayer's 2351
spouse, and each dependent as provided in section 5747.025 of the 2352
Revised Code; measured in the case of trusts by modified Ohio 2353
taxable income under division (D) of this section; and measured in 2354
the case of estates by Ohio taxable income. The tax imposed by 2355
this section on the balance thus obtained is hereby levied as 2356
follows: 2357

       (1) For taxable years beginning in 2004: 2358

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2359
OR 2360
MODIFIED OHIO 2361
TAXABLE INCOME (TRUSTS) 2362
OR 2363
OHIO TAXABLE INCOME (ESTATES) TAX 2364

$5,000 or less .743% 2365
More than $5,000 but not more than $10,000 $37.15 plus 1.486% of the amount in excess of $5,000 2366
More than $10,000 but not more than $15,000 $111.45 plus 2.972% of the amount in excess of $10,000 2367
More than $15,000 but not more than $20,000 $260.05 plus 3.715% of the amount in excess of $15,000 2368
More than $20,000 but not more than $40,000 $445.80 plus 4.457% of the amount in excess of $20,000 2369
More than $40,000 but not more than $80,000 $1,337.20 plus 5.201% of the amount in excess of $40,000 2370
More than $80,000 but not more than $100,000 $3,417.60 plus 5.943% of the amount in excess of $80,000 2371
More than $100,000 but not more than $200,000 $4,606.20 plus 6.9% of the amount in excess of $100,000 2372
More than $200,000 $11,506.20 plus 7.5% of the amount in excess of $200,000 2373

       (2) For taxable years beginning in 2005: 2374

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2375
OR 2376
MODIFIED OHIO 2377
TAXABLE INCOME (TRUSTS) 2378
OR 2379
OHIO TAXABLE INCOME (ESTATES) TAX 2380

$5,000 or less .712% 2381
More than $5,000 but not more than $10,000 $35.60 plus 1.424% of the amount in excess of $5,000 2382
More than $10,000 but not more than $15,000 $106.80 plus 2.847% of the amount in excess of $10,000 2383
More than $15,000 but not more than $20,000 $249.15 plus 3.559% of the amount in excess of $15,000 2384
More than $20,000 but not more than $40,000 $427.10 plus 4.27% of the amount in excess of $20,000 2385
More than $40,000 but not more than $80,000 $1,281.10 plus 4.983% of the amount in excess of $40,000 2386
More than $80,000 but not more than $100,000 $3,274.30 plus 5.693% of the amount in excess of $80,000 2387
More than $100,000 but not more than $200,000 $4,412.90 plus 6.61% of the amount in excess of $100,000 2388
More than $200,000 $11,022.90 plus 7.185% of the amount in excess of $200,000 2389

       (3) For taxable years beginning in 2006: 2390

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2391
OR 2392
MODIFIED OHIO 2393
TAXABLE INCOME (TRUSTS) 2394
OR 2395
OHIO TAXABLE INCOME (ESTATES) TAX 2396

$5,000 or less .681% 2397
More than $5,000 but not more than $10,000 $34.05 plus 1.361% of the amount in excess of $5,000 2398
More than $10,000 but not more than $15,000 $102.10 plus 2.722% of the amount in excess of $10,000 2399
More than $15,000 but not more than $20,000 $238.20 plus 3.403% of the amount in excess of $15,000 2400
More than $20,000 but not more than $40,000 $408.35 plus 4.083% of the amount in excess of $20,000 2401
More than $40,000 but not more than $80,000 $1,224.95 plus 4.764% of the amount in excess of $40,000 2402
More than $80,000 but not more than $100,000 $3,130.55 plus 5.444% of the amount in excess of $80,000 2403
More than $100,000 but not more than $200,000 $4,219.35 plus 6.32% of the amount in excess of $100,000 2404
More than $200,000 $10,539.35 plus 6.87% of the amount in excess of $200,000 2405

       (4) For taxable years beginning in 2007: 2406

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2407
OR 2408
MODIFIED OHIO 2409
TAXABLE INCOME (TRUSTS) 2410
OR 2411
OHIO TAXABLE INCOME (ESTATES) TAX 2412

$5,000 or less .649% 2413
More than $5,000 but not more than $10,000 $32.45 plus 1.299% of the amount in excess of $5,000 2414
More than $10,000 but not more than $15,000 $97.40 plus 2.598% of the amount in excess of $10,000 2415
More than $15,000 but not more than $20,000 $227.30 plus 3.247% of the amount in excess of $15,000 2416
More than $20,000 but not more than $40,000 $389.65 plus 3.895% of the amount in excess of $20,000 2417
More than $40,000 but not more than $80,000 $1,168.65 plus 4.546% of the amount in excess of $40,000 2418
More than $80,000 but not more than $100,000 $2,987.05 plus 5.194% of the amount in excess of $80,000 2419
More than $100,000 but not more than $200,000 $4,025.85 plus 6.031% of the amount in excess of $100,000 2420
More than $200,000 $10,056.85 plus 6.555% of the amount in excess of $200,000 2421

       (5) For taxable years beginning in 2008, 2009, or 2010: 2422

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2423
OR 2424
MODIFIED OHIO 2425
TAXABLE INCOME (TRUSTS) 2426
OR 2427
OHIO TAXABLE INCOME (ESTATES) TAX 2428

$5,000 or less .618% 2429
More than $5,000 but not more than $10,000 $30.90 plus 1.236% of the amount in excess of $5,000 2430
More than $10,000 but not more than $15,000 $92.70 plus 2.473% of the amount in excess of $10,000 2431
More than $15,000 but not more than $20,000 $216.35 plus 3.091% of the amount in excess of $15,000 2432
More than $20,000 but not more than $40,000 $370.90 plus 3.708% of the amount in excess of $20,000 2433
More than $40,000 but not more than $80,000 $1,112.50 plus 4.327% of the amount in excess of $40,000 2434
More than $80,000 but not more than $100,000 $2,843.30 plus 4.945% of the amount in excess of $80,000 2435
More than $100,000 but not more than $200,000 $3,832.30 plus 5.741% of the amount in excess of $100,000 2436
More than $200,000 $9,573.30 plus 6.24% of the amount in excess of $200,000 2437

       (6) For taxable years beginning in 2011 or thereafter: 2438

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 2439
OR 2440
MODIFIED OHIO 2441
TAXABLE INCOME (TRUSTS) 2442
OR 2443
OHIO TAXABLE INCOME (ESTATES) TAX 2444

$5,000 or less .587% 2445
More than $5,000 but not more than $10,000 $29.35 plus 1.174% of the amount in excess of $5,000 2446
More than $10,000 but not more than $15,000 $88.05 plus 2.348% of the amount in excess of $10,000 2447
More than $15,000 but not more than $20,000 $205.45 plus 2.935% of the amount in excess of $15,000 2448
More than $20,000 but not more than $40,000 $352.20 plus 3.521% of the amount in excess of $20,000 2449
More than $40,000 but not more than $80,000 $1,056.40 plus 4.109% of the amount in excess of $40,000 2450
More than $80,000 but not more than $100,000 $2,700.00 plus 4.695% of the amount in excess of $80,000 2451
More than $100,000 but not more than $200,000 $3,639.00 plus 5.451% of the amount in excess of $100,000 2452
More than $200,000 $9,090.00 plus 5.925% of the amount in excess of $200,000 2453

       In July of each year, beginning in 2010, the tax commissioner 2454
shall adjust the income amounts prescribed in this division by 2455
multiplying the percentage increase in the gross domestic product 2456
deflator computed that year under section 5747.025 of the Revised 2457
Code by each of the income amounts resulting from the adjustment 2458
under this division in the preceding year, adding the resulting 2459
product to the corresponding income amount resulting from the 2460
adjustment in the preceding year, and rounding the resulting sum 2461
to the nearest multiple of fifty dollars. The tax commissioner 2462
also shall recompute each of the tax dollar amounts to the extent 2463
necessary to reflect the adjustment of the income amounts. The 2464
rates of taxation shall not be adjusted. 2465

       The adjusted amounts apply to taxable years beginning in the 2466
calendar year in which the adjustments are made. The tax 2467
commissioner shall not make such adjustments in any year in which 2468
the amount resulting from the adjustment would be less than the 2469
amount resulting from the adjustment in the preceding year. 2470

       (B) If the director of budget and management makes a 2471
certification to the tax commissioner under division (B) of 2472
section 131.44 of the Revised Code, the amount of tax as 2473
determined under division (A) of this section shall be reduced by 2474
the percentage prescribed in that certification for taxable years 2475
beginning in the calendar year in which that certification is 2476
made. 2477

       (C) The levy of this tax on income does not prevent a 2478
municipal corporation, a joint economic development zone created 2479
under section 715.691, or a joint economic development district 2480
created under section 715.70 or 715.71 or sections 715.72 to 2481
715.81 of the Revised Code from levying a tax on income. 2482

       (D) This division applies only to taxable years of a trust 2483
beginning in 2002 or thereafter. 2484

       (1) The tax imposed by this section on a trust shall be 2485
computed by multiplying the Ohio modified taxable income of the 2486
trust by the rates prescribed by division (A) of this section. 2487

       (2) A nonresidentresident trust may claim a credit against 2488
the tax computed under division (D) of this section equal to the 2489
lesser of (1) the tax paid to another state or the District of 2490
Columbia on the nonresidentresident trust's modified nonbusiness 2491
income, other than the portion of the nonresidentresident trust's 2492
nonbusiness income that is qualifying investment income as defined 2493
in section 5747.012 of the Revised Code, or (2) the effective tax 2494
rate, based on modified Ohio taxable income, multiplied by the 2495
nonresidentresident trust's modified nonbusiness income other 2496
than the portion of the nonresidentresident trust's nonbusiness 2497
income that is qualifying investment income. The credit applies 2498
before any other applicable credits. 2499

       (3) The credits enumerated in divisions (A)(1) to (13) of 2500
section 5747.98 of the Revised Code do not apply to a trust 2501
subject to division (D) of this section. Any credits enumerated in 2502
other divisions of section 5747.98 of the Revised Code apply to a 2503
trust subject to division (D) of this section. To the extent that 2504
the trust distributes income for the taxable year for which a 2505
credit is available to the trust, the credit shall be shared by 2506
the trust and its beneficiaries. The tax commissioner and the 2507
trust shall be guided by applicable regulations of the United 2508
States treasury regarding the sharing of credits. 2509

       (E) For the purposes of this section, "trust" means any trust 2510
described in Subchapter J of Chapter 1 of the Internal Revenue 2511
Code, excluding trusts that are not irrevocable as defined in 2512
division (I)(3)(b) of section 5747.01 of the Revised Code and that 2513
have no modified Ohio taxable income for the taxable year, 2514
charitable remainder trusts, qualified funeral trusts and preneed 2515
funeral contract trusts established pursuant to sections 4717.31 2516
to 4717.38 of the Revised Code that are not qualified funeral 2517
trusts, endowment and perpetual care trusts, qualified settlement 2518
trusts and funds, designated settlement trusts and funds, and 2519
trusts exempted from taxation under section 501(a) of the Internal 2520
Revenue Code. 2521

       Sec. 5801.10.  (A) As used in this section, "creditor" means 2522
any of the following:2523

       (1) A person holding a debt or security for a debt entered 2524
into by a trustee on behalf of the trust;2525

       (2) A person holding a debt secured by one or more assets of 2526
the trust;2527

       (3) A person having a claim against the trustee or the assets 2528
of the trust under section 5805.06 of the Revised Code;2529

       (4) A person who has attached through legal process a 2530
beneficiary's interest in the trust.2531

       (B) The(1) Subject to division (B)(2) of this section, the2532
parties to an agreement under this section shall be allany two 2533
or more of the following, or their representatives under the 2534
representation provisions of Chapter 5803. of the Revised Code, 2535
except that only the settlor and any trustee are required to be 2536
parties to an amendment of any revocable trust:2537

       (1)(a) The settlor if living and if no adverse income or 2538
transfer tax results would arise from the settlor's participation;2539

       (2) All(b) The beneficiaries;2540

       (3) All(c) The currently serving trustees;2541

       (4)(d) Creditors, if their interest is to be affected by the 2542
agreement.2543

       (2) In addition to the parties to an agreement under division 2544
(B)(1) of this section, the parties shall include the attorney 2545
general if an agreement described in division (C)(7) of this 2546
section is being made and either of the following applies:2547

       (a) An organization with one or more purposes that are 2548
described in division (A) of section 5804.05 of the Revised Code 2549
is a beneficiary.2550

       (b) The trust is a charitable trust.2551

       (C) The persons specified in division (B) of this section may 2552
by written instrument enter into an agreement with respect to any 2553
matter concerning the construction of, administration of, or 2554
distributions under the terms of the trust, the investment of 2555
income or principal held by the trustee, or other matters. The 2556
agreement may not effect a termination of the trust before the 2557
date specified for the trust's termination in the terms of the 2558
trust, change the interests of the beneficiaries in the trust 2559
except as necessary to effect a modification described in division 2560
(C)(5) or, (6), or (7) of this section, or include terms and 2561
conditions that could not be properly approved by the court under 2562
Chapters 5801. to 5811. of the Revised Code or other applicable 2563
law. The invalidity of any provision of the agreement does not 2564
affect the validity of other provisions of the agreement. Matters 2565
that may be resolved by a private settlement agreement include, 2566
but are not limited to, all of the following:2567

       (1) Determining classes of creditors, beneficiaries, heirs, 2568
next of kin, or other persons;2569

       (2) Resolving disputes arising out of the administration or 2570
distribution under the terms of the trust, including disputes over 2571
the construction of the language of the trust instrument or 2572
construction of the language of other writings that affect the 2573
terms of the trust;2574

       (3) Granting to the trustee necessary or desirable powers not 2575
granted in the terms of the trust or otherwise provided by law, to 2576
the extent that those powers either are not inconsistent with the 2577
express provisions or purposes of the terms of the trust or, if 2578
inconsistent with the express provisions or purposes of the terms 2579
of the trust, are necessary for the due administration of the 2580
terms of the trust;2581

       (4) Modifying the terms of the trust, if the modification is 2582
not inconsistent with any dominantmaterial purpose or objective2583
of the trust;2584

       (5) Modifying the terms of the trust in the manner required 2585
to qualify the gift under the terms of the trust for the 2586
charitable estate or gift tax deduction permitted by federal law, 2587
including the addition of mandatory governing instrument 2588
requirements for a charitable remainder trust as required by the 2589
Internal Revenue Code and regulations promulgated under it in any 2590
case in which allthe parties interested in the trust have 2591
submitted written agreements to the proposed changes or written 2592
disclaimer of interest;2593

       (6) Modifying the terms of the trust in the manner required 2594
to qualify any gift under the terms of the trust for the estate 2595
tax marital deduction available to noncitizen spouses, including 2596
the addition of mandatory governing instrument requirements for a 2597
qualified domestic trust under section 2056A of the Internal 2598
Revenue Code and regulations promulgated under it in any case in 2599
which allthe parties interested in the trust have submitted 2600
written agreements to the proposed changes or written disclaimer 2601
of interest;2602

       (7) Construing or modifying the terms of a trust that refer 2603
to the federal estate tax, federal generation-skipping transfer 2604
tax, or Ohio estate tax, or that contain a division of property 2605
based on the imposition or amount of one or more of those taxes, 2606
to give effect to the intent of the settlor;2607

       (8) Resolving any other matter that arises under Chapters 2608
5801. to 5811. of the Revised Code.2609

       (D) No agreement shall be entered into under this section 2610
affecting the rights of a creditor without the creditor's consent 2611
or affecting the collection rights of federal, state, or local 2612
taxing authorities.2613

       (E) Any agreement entered into under this section that 2614
complies with the requirements of division (C) of this section 2615
shall be final and binding on the trustee, the settlor if living, 2616
all beneficiaries, creditors who are parties to the agreement or 2617
persons represented by the parties to the agreement whether by 2618
reason of Chapter 5803. of the Revised Code or otherwise, and 2619
their heirs, successors, and assigns, but shall have no effect on 2620
any trustee, settlor, beneficiary, or creditor who is not a party 2621
to the agreement or is not represented by a party to the 2622
agreement.2623

       (F) Notwithstanding anything in this section, in division (D) 2624
of section 5803.03 of the Revised Code, or in any other rule of 2625
law to the contrary, a trustee serving under the terms of the 2626
trust shall only represent its own individual or corporate 2627
interests in negotiating or entering into an agreement subject to 2628
this section. No trustee serving under the terms of the trust 2629
shall be considered to represent any settlor, beneficiary, or the 2630
interests of any settlor or beneficiary in negotiating or entering 2631
into an agreement subject to this section.2632

       (G) Any party to a private settlement agreement entered into 2633
under this section may request the court to approve the agreement, 2634
to determine whether the representation as provided in Chapter 2635
5803. of the Revised Code was adequate, and to determine whether 2636
the agreement contains terms and conditions the court could have 2637
properly approved.2638

       (H) If an agreement entered into under this section contains 2639
a provision requiring binding arbitration of any disputes arising 2640
under the agreement, the provision is enforceable.2641

       (I) Nothing in this section affects any of the following:2642

       (1) The right of a beneficiary to disclaim under section 2643
5815.36 of the Revised Code;2644

       (2) The termination or modification of a trust under section 2645
5804.10, 5804.11, 5804.12, 5804.13, 5804.14, 5804.15, or 5804.16 2646
of the Revised Code;2647

       (3) The ability of a trustee to divide or consolidate a trust 2648
under section 5804.17 of the Revised Code;2649

       (4) The power of the trustee to make distributions pursuant 2650
to section 5808.18 of the Revised Code.2651

       (J) Nothing in this section restricts or limits the 2652
jurisdiction of any court to dispose of matters not covered by 2653
agreements under this section or to supervise the acts of trustees 2654
appointed by that court.2655

       (K) This section shall be liberally construed to favor the 2656
validity and enforceability of agreements entered into under it.2657

       (L) A trustee serving under the trust instrument is not 2658
liable to any third person arising from any loss due to that 2659
trustee's actions or inactions taken or omitted in good faith 2660
reliance on the terms of an agreement entered into under this 2661
section.2662

       (M) ThisSubject to divisions (B)(2) and (C)(7) of this 2663
section, this section does not apply to any of the following:2664

        (1) A charitable trust that has one or more charitable 2665
organizations as qualified beneficiaries;2666

        (2) A charitable trust the terms of which authorize or direct 2667
the trustee to distribute trust income or principal to one or more 2668
charitable organizations to be selected by the trustee, or for one 2669
or more charitable purposes described in division (A) of section 2670
5804.05 of the Revised Code, if any of the following apply:2671

        (a) The distributions may be made on the date that an 2672
agreement under this section would be entered into.2673

        (b) The distributions could be made on the date that an 2674
agreement under this section would be entered into if the 2675
interests of the current beneficiaries of the trust terminated on 2676
that date, but the termination of those interests would not cause 2677
the trust to terminate.2678

        (c) The distributions could be made on the date that an 2679
agreement under this section would be entered into if the trust 2680
terminated on that date.2681

       (N) This section does not prohibit some or all of the persons 2682
who could enter into an agreement under this section from entering 2683
into agreements that are not described in this section and are 2684
governed by other law, including the common law. Nothing in this 2685
section limits or negates any consents, releases, or 2686
ratifications, whether under section 5810.09 of the Revised Code 2687
or otherwise, relating to any agreement described in this section 2688
or governed by other law.2689

       Sec. 5804.11.  (A) If upon petition the court finds that the 2690
settlor and all beneficiaries consent to the modification or 2691
termination of a noncharitable irrevocable trust, that all 2692
consents, including any given by representatives under Chapter 2693
5803. of the Revised Code, are valid, and that all parties giving 2694
consent are competent to do so, the court shall enter an order 2695
approving the modification or termination even if the modification 2696
or termination is inconsistent with a material purpose of the 2697
trust. An agent under a power of attorney may exercise a settlor's 2698
power to consent to a trust's modification or termination only to 2699
the extent expressly authorized by both the power of attorney and 2700
the terms of the trust. The settlor's guardian of the estate may 2701
exercise a settlor's power to consent to a trust's modification or 2702
termination with the approval of the court supervising the 2703
guardianship if an agent is not so authorized. The guardian of the 2704
settlor's person may exercise a settlor's power to consent to a 2705
trust's modification or termination with the approval of the court 2706
supervising the guardianship if an agent is not so authorized and 2707
a guardian of the estate has not been appointed. This division 2708
does not apply to a noncharitable irrevocable trust described in 2709
42 U.S.C. 1396p(d)(4).2710

       (B) A noncharitable irrevocable trust may be terminated upon 2711
consent of all of the beneficiaries if the court concludes that 2712
continuance of the trust is not necessary to achieve any material 2713
purpose of the trust. A noncharitable irrevocable trust may be 2714
modified, but not to remove or replace the trustee, upon consent 2715
of all of the beneficiaries if the court concludes that 2716
modification is not inconsistent with a material purpose of the 2717
trust. A spendthrift provision in the terms of the trust may, but 2718
is not presumed to, constitute a material purpose of the trust. In 2719
determining what constitutes a material purpose of a trust, a 2720
court may but is not required to consider extrinsic evidence 2721
indicating a settlor's intent at the time the instrument was 2722
executed.2723

       (C) Upon termination of a trust under division (A) or (B) of 2724
this section, the trustee shall distribute the trust property as 2725
agreed by the beneficiaries.2726

       (D) If not all of the beneficiaries consent to a proposed 2727
modification or termination of the trust under division (A) or (B) 2728
of this section, the court may approve the modification or 2729
termination if the court is satisfied of both of the following:2730

       (1) That if all of the beneficiaries had consented, the trust 2731
could have been modified or terminated under this section;2732

       (2) That the interests of a beneficiary who does not consent 2733
will be adequately protected.2734

       Sec. 5804.12.  (A) The court may modify the administrative or 2735
dispositive terms of a trust or terminate the trust if because of 2736
circumstances not anticipated by the settlor modification or 2737
termination will further the purposes of the trust. To the extent 2738
practicable, the court shall make the modification in accordance 2739
with the settlor's probable intention.2740

       (B) The court may modify the administrative terms of a trust 2741
if continuation of the trust on its existing terms would be 2742
impracticable or impair the trust's administration.2743

       (C) Upon termination of a trust under this section, the 2744
trustee shall distribute the trust property in a manner consistent 2745
with the purposes of the trust.2746

       (D) The court may modify or interpret the terms of a trust, 2747
including, but not limited to, a charitable trust or a trust 2748
having as a beneficiary an organization with one or more purposes 2749
that are described in division (A) of section 5804.05 of the 2750
Revised Code, that refer to the federal estate tax, federal 2751
generation-skipping transfer tax, or Ohio estate tax, or that 2752
contain a division of property based on the imposition or amount 2753
of one or more of those taxes, to give effect to the intent of the 2754
settlor.2755

       Sec. 5808.02.  (A) A trustee shall administer the trust 2756
solely in the interests of the beneficiaries.2757

       (B) Subject to the rights of persons dealing with or 2758
assisting the trustee as provided in section 5810.12 of the 2759
Revised Code, a sale, encumbrance, or other transaction involving 2760
the investment or management of trust property entered into by the 2761
trustee for the trustee's own personal account or that is 2762
otherwise affected by a conflict between the trustee's fiduciary 2763
and personal interests is voidable by a beneficiary affected by 2764
the transaction unless one of the following applies:2765

       (1) The transaction was authorized by the terms of the trust 2766
or by other provisions of the Revised Code.2767

       (2) The transaction was approved by the court.2768

       (3) The beneficiary did not commence a judicial proceeding 2769
within the time allowed by section 5810.05 of the Revised Code.2770

       (4) The beneficiary or the beneficiary's representative2771
consented to the trustee's conduct, ratified the transaction, or 2772
released the trustee in compliance with section 5810.09 of the 2773
Revised Code.2774

       (5) The transaction involves a contract entered into or claim 2775
acquired by the trustee before the person became or contemplated 2776
becoming trustee.2777

       (C) A sale, encumbrance, or other transaction involving the 2778
investment or management of trust property is presumed to be 2779
affected by a conflict between personal and fiduciary interests if 2780
it is entered into by the trustee with one of the following:2781

       (1) The trustee's spouse;2782

       (2) The trustee's descendant, sibling, or parent or the 2783
spouse of a trustee's descendant, sibling, or parent;2784

       (3) An agent or attorney of the trustee;2785

       (4) A corporation or other person or enterprise in which the 2786
trustee, or a person that owns a significant interest in the 2787
trustee, has an interest that might affect the trustee's best 2788
judgment.2789

       (D) A transaction not concerning trust property in which the 2790
trustee engages in the trustee's individual capacity involves a 2791
conflict between personal and fiduciary interests if the 2792
transaction concerns an opportunity properly belonging to the 2793
trust.2794

       (E) An investment by a trustee that is permitted by other 2795
provisions of the Revised Code is not presumed to be affected by a 2796
conflict between personal and fiduciary interests if the 2797
investment otherwise complies with the prudent investor rule of 2798
Chapter 5809. of the Revised Code. 2799

       (F) In voting shares of stock or in exercising powers of 2800
control over similar interests in other forms of enterprise, the 2801
trustee shall act in the best interests of the beneficiaries. If 2802
the trust is the sole owner of a corporation or other form of 2803
enterprise, the trustee shall elect or appoint directors or other 2804
managers who will manage the corporation or enterprise in the best 2805
interests of the beneficiaries.2806

       (G) This section does not preclude either of the following:2807

       (1) Any transaction authorized by another section of the 2808
Revised Code;2809

       (2) Unless the beneficiaries establish that it is unfair, any 2810
of the following transactions:2811

       (a) An agreement between a trustee and a beneficiary relating 2812
to the appointment or compensation of the trustee;2813

       (b) Payment of reasonable compensation to the trustee;2814

       (c) A transaction between a trust and another trust, 2815
decedent's estate, or guardianship of which the trustee is a 2816
fiduciary or in which a beneficiary has an interest;2817

       (d) A deposit of trust money in a regulated 2818
financial-services institution that is an affiliate of the 2819
trustee;2820

       (e) An advance by the trustee of money for the protection of 2821
the trust.2822

       (H) The court may appoint a special fiduciary to make a 2823
decision with respect to any proposed transaction that might 2824
violate this section if entered into by the trustee.2825

       Sec. 5808.14.  (A) The judicial standard of review for 2826
discretionary trusts is that the trustee shall exercise a 2827
discretionary power reasonably, in good faith, and in accordance 2828
with the terms and purposes of the trust and the interests of the 2829
beneficiaries, except that with respect to distribution decisions 2830
a reasonableness standard shall not be applied to the exercise of 2831
discretion by the trustee of a wholly discretionary trust. The 2832
greater the grant of discretion by the settlor to the trustee, the 2833
broader the range of permissible conduct by the trustee in 2834
exercising it.2835

       (B) Subject to division (D) of this section, and unless the 2836
terms of the trust expressly indicate that a rule in this division 2837
does not apply:2838

       (1) A person other than a settlor who is a beneficiary and 2839
trustee of a trust that confers on the trustee a power to make 2840
discretionary distributions to or for the trustee's personal 2841
benefit may exercise the power only in accordance with an 2842
ascertainable standard.2843

       (2) A trustee may not exercise a power to make discretionary 2844
distributions to satisfy a legal obligation of support that the 2845
trustee personally owes another person.2846

       (C) A power whose exercise is limited or prohibited by 2847
division (B) of this section may be exercised by a majority of the 2848
remaining trustees whose exercise of the power is not so limited 2849
or prohibited. If the power of all trustees is so limited or 2850
prohibited, the court may appoint a special fiduciary with 2851
authority to exercise the power.2852

       (D) Division (B) of this section does not apply to any of the 2853
following:2854

       (1) A power held by the settlor's spouse who is the trustee 2855
of a trust for which a marital deduction, as defined in section 2856
2056(b)(5) or 2523(e) of the Internal Revenue Code, was previously 2857
allowed;2858

       (2) Any trust during any period that the trust may be revoked 2859
or amended by its settlor;2860

       (3) A trust if contributions to the trust qualify for the 2861
annual exclusion under section 2503(c) of the Internal Revenue 2862
Code.2863

       (E) For purposes of division (A) of this section, a trustee 2864
who acts reasonably and in good faith in exercising the power to 2865
distribute trust income or principal to the trustee of a second 2866
trust in accordance with division (A) or (B) of section 5808.18 of 2867
the Revised Code is presumed to have acted in accordance with the 2868
terms and purposes of the trust and the interests of the 2869
beneficiaries. 2870

       Sec. 5808.17.  (A) Upon termination or partial termination of 2871
a trust, the trustee may send to the beneficiaries a proposal for 2872
distribution. The right of any beneficiary to object to the 2873
proposed distribution terminates if the beneficiary does not 2874
notify the trustee of an objection within thirty days after the 2875
proposal was sent but only if the proposal informed the 2876
beneficiary of the right to object and of the time allowed for 2877
objection.2878

       (B) Upon the occurrence of an event terminating or partially 2879
terminating a trust, the trustee shall proceed expeditiously to 2880
distribute the trust property to the persons entitled to it, 2881
subject to the right of the trustee to retain a reasonable reserve 2882
for the payment of debts, expenses, and taxes.2883

       (C) A release by a beneficiary of a trustee from liability 2884
for breach of trust is invalid to the extent that it was induced 2885
by improper conduct of the trustee or that the beneficiary, at the 2886
time of the release, did not know of the beneficiary's rights or 2887
of the material facts relating to the breach.2888

       (D) If a beneficiary who was entitled to receive a 2889
distribution is deceased, the beneficiary's death did not 2890
terminate the beneficiary's right to receive the distribution, and 2891
an administration of the beneficiary's estate is open, the trustee 2892
shall make the distribution to the personal representative of the 2893
beneficiary's estate. If a beneficiary who was entitled to receive 2894
a distribution is deceased, the beneficiary's death did not 2895
terminate the beneficiary's right to receive the distribution, and 2896
an administration of the beneficiary's estate is not open, the 2897
trustee, without liability, may make the distribution directly to 2898
the beneficiary's heirs or devisees without requiring the opening 2899
or re-opening of estate administration proceedings if the trustee 2900
does not know of an adverse claim to the distribution and one of 2901
the following applies:2902

       (1) The beneficiary's estate was administered as an intestate 2903
estate in the jurisdiction in which the beneficiary was domiciled 2904
at death, and the trustee does both of the following:2905

       (a) Distributes the personal property included in the 2906
distribution to the person or persons who were determined to be 2907
the heirs of the beneficiary in that administration, in the same 2908
manner as the personal property would have been distributed if it 2909
had been part of the beneficiary's intestate estate;2910

       (b) Distributes the real property included in the 2911
distribution to the person or persons the trustee reasonably 2912
determines were the beneficiary's heirs under the statutes of 2913
descent and distribution, in effect at the time of the 2914
beneficiary's death, of the jurisdiction or jurisdictions in which 2915
the real property is located.2916

       (2) The beneficiary's estate was administered as a testate 2917
estate in the jurisdiction in which the deceased beneficiary was 2918
domiciled at death, and the trustee does both of the following:2919

       (a) Distributes the personal property included in the 2920
distribution to the residuary devisee or devisees under the 2921
beneficiary's will, in the same manner as the personal property 2922
would have been distributed in that administration if it had been 2923
part of the beneficiary's testate estate;2924

       (b) Distributes the real property included in the 2925
distribution to the person or persons the trustee reasonably 2926
determines would have received the real property under the law of 2927
the jurisdiction or jurisdictions in which the real property is 2928
located.2929

       (3) Division (D)(1) or (2) of this section does not apply, 2930
the beneficiary's death occurred at least six months before the 2931
trustee makes the distribution, and all of the following apply:2932

       (a) The trustee determines that the beneficiary had created a 2933
trust during the beneficiary's life that remained in existence at 2934
the beneficiary's death.2935

       (b) The beneficiary had executed a will that the trustee 2936
reasonably determines would have been admitted to probate if it 2937
had been offered for probate.2938

       (c) The beneficiary's will described in division (D)(3)(b) of 2939
this section devised the residue of the beneficiary's estate to 2940
the trustee of the trust described in division (D)(3)(a) of this 2941
section to be held under the terms of that trust.2942

        (d) The trustee makes the distribution to the trustee of the 2943
trust described in division (D)(3)(a) of this section.2944

       (4) Division (D)(1), (2), or (3) of this section does not 2945
apply, the beneficiary's death occurred at least six months before 2946
the trustee makes the distribution, and all of the following 2947
apply:2948

       (a) The trustee, exercising reasonable diligence, determines 2949
that an administration of the beneficiary's estate has not been 2950
commenced in the jurisdiction in which the trustee reasonably 2951
determines the beneficiary was domiciled at death.2952

       (b) The trustee does not know of an administration of the 2953
beneficiary's estate having been commenced in any other 2954
jurisdiction.2955

       (c) The trustee does not know of a purported last will and 2956
testament of the beneficiary.2957

       (d) The trustee does both of the following:2958

       (i) Distributes the personal property included in the 2959
distribution to the person or persons the trustee reasonably 2960
determines were the beneficiary's heirs under the statutes of 2961
descent and distribution, in effect at the time of the 2962
beneficiary's death, of the jurisdiction in which the trustee 2963
reasonably determines the beneficiary was domiciled at death;2964

       (ii) Distributes the real property included in the 2965
distribution to the person or persons the trustee reasonably 2966
determines were the beneficiary's heirs under the statutes of 2967
descent and distribution, in effect at the time of the 2968
beneficiary's death, of the jurisdiction or jurisdictions in which 2969
the real property is located.2970

       (E) The trustee's protection from liability for making 2971
distributions under division (D) of this section has no effect on 2972
the ability of third parties to pursue claims against the 2973
recipients of those distributions.2974

       Sec. 5808.18. (A) Unless the trust instrument expressly 2975
provides otherwise and subject to the limitations set forth in 2976
this section, all of the following apply:2977

       (1) If a trustee of a trust, referred to in this section as 2978
the "first trust," has absolute power under the terms of the first 2979
trust to make distributions of principal to one or more current 2980
beneficiaries, that trustee may exercise that power by 2981
distributing all or any part of the principal subject to the 2982
power, and all or any part of any income that is not otherwise 2983
currently required to be distributed, to the trustee of another 2984
trust, referred to in this section as the "second trust," that is 2985
for the benefit of one or more current beneficiaries of the first 2986
trust. The second trust may be a trust under the trust instrument 2987
for the first trust or under a different governing instrument, 2988
including a governing instrument created by the trustee of the 2989
first trust. A trustee of a first trust who is authorized to make 2990
distributions to the trustee of a second trust pursuant to 2991
division (A) of this section may do so at any time, whether or not 2992
the trustee of the first trust would otherwise have made a 2993
distribution at that time to, or for the benefit of, any 2994
beneficiary pursuant to the terms of the first trust.2995

       (2) In determining whether a trustee has absolute power to 2996
make distributions of principal to any current beneficiary and the 2997
identity of the current beneficiaries, all of the following apply:2998

       (a) An absolute power to distribute principal includes any 2999
power to make distributions of principal that is not limited by 3000
reasonably definite standards or ascertainable standards, whether 3001
or not the word "absolute" is used in the trust instrument.3002

       (b) A power to make distributions of principal for purposes 3003
that include best interests, welfare, comfort or happiness, or 3004
words of similar import, if not otherwise limited by reasonably 3005
definite standards or ascertainable standards, constitutes an 3006
absolute power not limited by reasonably definite standards or 3007
ascertainable standards, regardless of any requirement to take 3008
into account other resources of the current beneficiary or 3009
beneficiaries to whom those distributions may be made.3010

       (c) If the current beneficiaries of the first trust are 3011
defined, in whole or in part, as a class of persons, that class 3012
includes any person who falls within that class of persons after 3013
the distribution to the second trust.3014

       (d) A power to make distributions for the benefit of a 3015
beneficiary is considered a power to make distributions to that 3016
beneficiary.3017

       (3) If property is distributed pursuant to the authority 3018
described in division (A) of this section, the governing 3019
instrument for the second trust may do either or both of the 3020
following:3021

       (a) Grant a power of appointment to one or more of the 3022
beneficiaries for whose benefit the property was so distributed, 3023
including a power to appoint trust property to the power holder, 3024
the power holder's creditors, the power holder's estate, the 3025
creditors of the power holder's estate, or any other person, 3026
whether or not that person is a beneficiary of the first trust or 3027
the second trust;3028

       (b) Provide that, at a time or upon an event specified in 3029
that governing instrument, the remaining trust property shall 3030
thereafter be held for the benefit of the beneficiaries of the 3031
first trust upon terms and conditions that are substantially 3032
identical to the terms and conditions of the trust instrument for 3033
the first trust, except that any current beneficiary or 3034
beneficiaries for whose benefit the property could have been, but 3035
was not, so distributed may be excluded from having any beneficial 3036
interest in the second trust.3037

       (4) For purposes of division (A)(3) of this section, "terms 3038
and conditions" refer only to those terms and conditions that 3039
govern the interests of the beneficiaries.3040

       (5) For purposes of division (A) of this section, charitable 3041
organizations that are not expressly designated in the terms of 3042
the first trust to receive distributions but to which the trustee 3043
of the first trust, in the discretion of the trustee, or in the 3044
discretion of any other person directing the trustee and acting in 3045
a fiduciary capacity, may at any time make a distribution, are 3046
considered beneficiaries of the first trust.3047

       (B) Unless the trust instrument expressly provides otherwise 3048
and subject to the limitations set forth in this section, a 3049
trustee of a first trust who has power, other than absolute power 3050
as described in division (A) of this section, under the terms of 3051
the first trust to make distributions of principal to one or more 3052
current beneficiaries may exercise that power by distributing all 3053
or any part of the principal subject to the power, and all or any 3054
part of any income that is not otherwise currently required to be 3055
distributed, to the trustee of a second trust. The second trust 3056
may be a trust under the trust instrument for the first trust or 3057
under a different governing instrument, including a governing 3058
instrument created by the trustee of the first trust. The power 3059
described in this division may be exercised whether or not there 3060
is a current need to distribute trust principal under any standard 3061
contained in the first trust. The exercise of a trustee's power 3062
under this division is valid only if the governing instrument for 3063
the second trust does not materially change the interests of the 3064
beneficiaries of the first trust. For purposes of this division, a 3065
power to make distributions for the benefit of a beneficiary shall 3066
be considered a power to make distributions to that beneficiary.3067

       (C) The exercise of the power to make distributions to a 3068
second trust under division (A) or (B) of this section is subject 3069
to the following additional limitations:3070

       (1)(a) The distribution to the trustee of the second trust 3071
shall not result in the reduction, limitation, or modification of 3072
any of the following rights or interests of a beneficiary of the 3073
first trust if the right or interest has come into effect with 3074
respect to the beneficiary:3075

       (i) The current right to a mandatory distribution of income 3076
or principal of the first trust;3077

       (ii) The current mandatory annuity or unitrust interest in 3078
the property of the first trust;3079

       (iii) The right annually to withdraw a percentage of the 3080
value of the first trust or a specified dollar amount.3081

       (b) For purposes of division (C)(1)(a)(i) of this section, a 3082
beneficiary's current right to a distribution of income is not 3083
considered to be mandatory if, under the terms of the first trust, 3084
current distributions of principal may be made to any person other 3085
than that current beneficiary.3086

       (2) If any transfer to the first trust qualified, or if not 3087
for the provisions of division (A) or (B) of this section would 3088
have qualified, for a marital or charitable deduction for purposes 3089
of any federal income, gift, or estate tax under the Internal 3090
Revenue Code, or for purposes of any state income, gift, estate, 3091
or inheritance tax, the governing instrument for the second trust 3092
shall not include or omit any term that, if included in or omitted 3093
from the trust instrument for the first trust, would have 3094
prevented the first trust from qualifying for that deduction, or 3095
would have reduced the amount of the deduction, under the same 3096
provisions of the Internal Revenue Code or under the same 3097
provisions of the applicable state law under which the transfer to 3098
the first trust so qualified.3099

       (3) If any transfer to the first trust has been treated, or 3100
if not for the provisions of division (A) or (B) of this section 3101
would have been treated, as a gift qualifying for the exclusion 3102
from the gift tax described in section 2503(b) of the Internal 3103
Revenue Code, the governing instrument for the second trust shall 3104
not include or omit any term that, if included in or omitted from 3105
the trust instrument for the first trust, would have prevented any 3106
gift to the first trust from so qualifying under the same 3107
provisions of section 2503 of the Internal Revenue Code under 3108
which the transfer to the first trust so qualified.3109

       (4) If the assets of the first trust include any shares of 3110
stock in an S corporation, as defined in section 1361 of the 3111
Internal Revenue Code, and the first trust is, or if not for the 3112
provisions of division (A) or (B) of this section would be, a 3113
permitted shareholder under any provision of section 1361 of the 3114
Internal Revenue Code, the governing instrument for the second 3115
trust shall not include or omit any term that, if included in or 3116
omitted from the trust instrument for the first trust, would have 3117
prevented the first trust from qualifying as a permitted 3118
shareholder of shares of stock in an S corporation under the same 3119
provisions of section 1361 of the Internal Revenue Code under 3120
which the first trust so qualified.3121

       (5) If any transfer to the first trust has been treated, or 3122
if not for the provisions of division (A) or (B) of this section 3123
would have been treated, as a gift qualifying for a zero inclusion 3124
ratio for purposes of the federal generation-skipping transfer tax 3125
under section 2642(c) of the Internal Revenue Code, the governing 3126
instrument for the second trust shall not include or omit any term 3127
that, if included in or omitted from the trust instrument for the 3128
first trust, would have prevented the transfer to the first trust 3129
from so qualifying.3130

       (6) If the assets of the first trust include any interest 3131
subject to the minimum distribution rules of section 401(a)(9) of 3132
the Internal Revenue Code and the treasury regulations issued 3133
under that section, the governing instrument for the second trust 3134
shall not include or omit any term that, if included in or omitted 3135
from the trust instrument for the first trust, would have 3136
shortened the maximum distribution period otherwise allowable 3137
under section 401(a)(9) of the Internal Revenue Code and the 3138
treasury regulations with respect to that interest under the first 3139
trust.3140

       (7)(a) As used in division (C)(7) of this section, "tax 3141
benefit" means any federal or state tax deduction, exemption, 3142
exclusion, or other tax benefit not otherwise listed in division 3143
(C) of this section.3144

       (b) If the trust instrument for the first trust expressly 3145
indicates an intention to qualify for any tax benefit or if the 3146
terms of the trust instrument for the first trust are clearly 3147
designed to enable the first trust to qualify for a tax benefit, 3148
and if the first trust did qualify, or if not for the provisions 3149
of division (A) or (B) of this section would have qualified, for 3150
any tax benefit, the governing instrument for the second trust 3151
shall not include or omit any term that, if included in or omitted 3152
from the trust instrument for the first trust, would have 3153
prevented the first trust from qualifying for that tax benefit.3154

       (8) The distribution to the trustee of the second trust shall 3155
not result in either of the following:3156

       (a) An increase in, or a change in the method of determining, 3157
the compensation of the trustee unless the increase in, or change 3158
in the method of determining, that compensation has been consented 3159
to by all of the persons, other than the trustee of the second 3160
trust, who are current beneficiaries of the second trust or is 3161
approved by the court having jurisdiction over the trust. However, 3162
an increase in compensation of the trustee arising solely because 3163
the duration of the second trust is longer than the duration of 3164
the first trust is not considered an increase in, or a change in 3165
the method of determining, the compensation of the trustee.3166

       (b) A reduction in the standard of care applicable to the 3167
actions of the trustee of the first trust or the second trust or 3168
an exoneration of the trustee of the first trust or the second 3169
trust from liability for actions taken in bad faith or with 3170
willful disregard of the duties of either trustee, including by 3171
increasing the extent to which the trustee is entitled to 3172
indemnification from the trust, as provided in the terms of the 3173
first trust and under any law of this state.3174

       (D) The exercise of the power to distribute trust income or 3175
principal to the trustee of a second trust under division (A) or 3176
(B) of this section shall be by an instrument in writing, signed 3177
by the trustee of the first trust and filed with the records of 3178
the first trust.3179

       (E) The power to distribute trust income or principal to the 3180
trustee of a second trust under division (A) or (B) of this 3181
section shall not be exercised in a manner contrary to any 3182
provision of section 2131.08 of the Revised Code to the extent 3183
applicable to the first trust, and after applying the provisions 3184
of division (B) of section 2131.09 of the Revised Code to the 3185
extent applicable to the first trust. Solely for purposes of 3186
applying under this division the provisions of section 2131.08 and 3187
division (B) of section 2131.09 of the Revised Code, the exercise 3188
of the power to distribute trust income or principal to the 3189
trustee of a second trust under division (A) or (B) of this 3190
section is considered the exercise of a power of appointment other 3191
than a general power of appointment within the meaning of division 3192
(B)(4) of section 2131.09 of the Revised Code.3193

       (F) The trustee of the first trust shall notify all current 3194
beneficiaries of the first trust, in writing, of the intended 3195
distribution to the trustee of a second trust pursuant to division 3196
(A) or (B) of this section not later than thirty days prior to 3197
that distribution. The distribution may be made prior to the 3198
expiration of thirty days from the date on which that notice is 3199
given to all current beneficiaries of the first trust if all of 3200
those current beneficiaries waive the thirty-day period from 3201
receipt of that notice. The trustee's giving of notice of an 3202
intended distribution under this division or the waiver or 3203
expiration of that thirty-day period from receipt of the notice do 3204
not limit the right of any beneficiary to object to the exercise 3205
of the trustee's power to distribute trust principal as provided 3206
in any other applicable provision of the Ohio Trust Code.3207

       (G) Any person, other than the trustee, who has a power 3208
exercisable in a fiduciary capacity to direct the trustee to make 3209
any distribution of principal that, if held by the trustee, would 3210
be a power to make a distribution as described in division (A) or 3211
(B) of this section, may exercise that power by directing the 3212
trustee to make a distribution under either division (A) or (B) of 3213
this section, whichever would be applicable if that person were 3214
the trustee, subject to all of the limitations described in this 3215
section that apply to a trustee's exercise of that power.3216

       (H) The exercise of the power to distribute trust income or 3217
principal to the trustee of a second trust under division (A) or 3218
(B) of this section is not prohibited by a spendthrift clause or a 3219
provision in the trust instrument that prohibits the amendment or 3220
revocation of the trust.3221

       (I) For purposes of division (A) of section 5808.14 of the 3222
Revised Code, a trustee who acts reasonably and in good faith in 3223
exercising the power to distribute trust income or principal to 3224
the trustee of a second trust in accordance with division (A) or 3225
(B) of this section, is presumed to have acted in accordance with 3226
the terms and purposes of the trust and the interests of the 3227
beneficiaries.3228

       (J) Nothing in this section is intended to create or imply a 3229
duty to exercise a power to distribute income or principal of a 3230
trust, and no inference of impropriety shall arise as a result of 3231
a trustee not exercising the power to make any distribution to the 3232
trustee of a second trust under division (A) or (B) of this 3233
section.3234

       (K) If the first trust is a testamentary trust established 3235
under the will of a testator who was domiciled in this state at 3236
the time of the testator's death, the power to distribute trust 3237
income or principal to the trustee of a second trust under 3238
division (A) or (B) of this section may be exercised only if 3239
approved by the court, if any, that has jurisdiction over the 3240
testamentary trust.3241

       (L) Divisions (A) and (B) of this section do not apply to 3242
either of the following:3243

       (1) Any trust during any period that the trust may be revoked 3244
or amended by its settlor;3245

       (2) Any trustee with respect to any portion of the first 3246
trust as to which that trustee is also the settlor.3247

       (M) If, and to the extent that, a trustee makes any 3248
distribution pursuant to division (A) or (B) of this section to 3249
the trustee of a second trust, then for purposes of division (W) 3250
of section 5801.01 of the Revised Code, the governing instrument 3251
for the second trust is considered to be an amendment of the trust 3252
instrument signed by the settlor of the first trust, even if that 3253
governing instrument is signed by a person other than that 3254
settlor.3255

       (N) Nothing in this section shall be construed to limit the 3256
power of any trustee to distribute trust property in further 3257
trust, whether that power arises under the terms of the trust 3258
instrument, under any other section of Title LVIII of the Revised 3259
Code, under any other statute, or under the common law. The terms 3260
of a trust instrument may do any of the following:3261

       (1) Confer upon the trustee the power to make any 3262
distribution, or confer upon any other person acting in a 3263
fiduciary capacity the power to direct the trustee to make any 3264
distribution, in further trust that is broader or more limited 3265
than, or that conflict with, the provisions of this section;3266

       (2) Provide for different requirements for notice to 3267
beneficiaries of the trust of the trustee's exercise of the power 3268
conferred under the terms of the trust instrument or described in 3269
division (A) or (B) of this section;3270

       (3) Waive any requirement of notice to the beneficiaries of 3271
the trust of the trustee's exercise of the power conferred under 3272
the terms of the trust instrument or described in division (A) or 3273
(B) of this section;3274

       (4) Otherwise include any terms and conditions governing the 3275
distribution in further trust that the settlor of the trust 3276
determines.3277

       (O)(1) Division (A) of this section is intended to be a 3278
codification of the common law of this state in effect prior to 3279
the enactment of this section and applies to distributions, 3280
whenever made, from any trust that is governed by the law of this 3281
state or that has its principal place of administration in this 3282
state, whether that trust was created before, on, or after the 3283
effective date of this section.3284

       (2) Division (B) of this section applies to distributions 3285
made on or after the effective date of this section from any trust 3286
that is governed by the law of this state or that has its 3287
principal place of administration in this state, whether that 3288
trust was created before, on, or after the effective date of this 3289
section.3290

       Sec. 5808.19. (A) As used in this section, unless otherwise 3291
provided in any other provision in this section:3292

       (1) "Beneficiary" means the beneficiary of a future interest 3293
and includes a class member if the future interest is in the form 3294
of a class gift.3295

       (2) "Class member" means an individual who fails to survive 3296
the distribution date by at least one hundred twenty hours but who 3297
would have taken under a future interest in the form of a class 3298
gift had the individual survived the distribution date by at least 3299
one hundred twenty hours.3300

       (3) "Descendant of a grandparent of the transferor" means an 3301
individual who would qualify as a descendant of a grandparent of 3302
the transferor under the rules of construction that would apply to 3303
a class gift under the transferor's will to the descendants of the 3304
transferor's grandparent.3305

       (4) "Distribution date," with respect to a future interest, 3306
means the time when the future interest is to take effect in 3307
possession or enjoyment. The distribution date need not occur at 3308
the beginning or end of a calendar day but may occur at a time 3309
during the course of a day.3310

       (5) "Future interest" means an alternative future interest or 3311
a future interest in the form of a class gift.3312

       (6) "Future interest under the terms of a trust" means a 3313
future interest that was created by a transfer creating a trust or 3314
a transfer to an existing trust, or by an exercise of a power of 3315
appointment to an existing trust, that directs the continuance of 3316
an existing trust, designates a beneficiary of an existing trust, 3317
or creates a trust.3318

       (7) "Per stirpes" means that the shares of the descendants of 3319
a beneficiary who does not survive the distribution date by at 3320
least one hundred twenty hours are determined in the same way they 3321
would have been determined under division (A) of section 2105.06 3322
of the Revised Code if the beneficiary had died intestate and 3323
unmarried on the distribution date.3324

       (8) "Revocable trust" means a trust that was revocable 3325
immediately before the settlor's death by the settlor alone or by 3326
the settlor with the consent of any person other than a person 3327
holding an adverse interest. A trust's characterization as 3328
revocable is not affected by the settlor's lack of capacity to 3329
exercise the power of revocation, regardless of whether an agent 3330
of the settlor under a power of attorney, or a guardian of the 3331
person or estate of the settlor, was serving.3332

       (9) "Stepchild" means a child of the surviving, deceased, or 3333
former spouse of the transferor and not of the transferor.3334

       (10) "Transferor" means any of the following:3335

       (a) The donor and donee of a power of appointment, if the 3336
future interest was in property as a result of the exercise of a 3337
power of appointment;3338

       (b) The testator, if the future interest was devised by will;3339

       (c) The settlor, if the future interest was conveyed by inter 3340
vivos trust.3341

       (B)(1)(a) As used in "surviving descendants" in divisions 3342
(B)(2)(b)(i) and (ii) of this section, "descendants" means the 3343
descendants of a deceased beneficiary or class member who would 3344
take under a class gift created in the trust.3345

       (b) As used in divisions (B)(2)(b)(i) and (ii) of this 3346
section, "surviving beneficiaries" or "surviving descendants" 3347
means beneficiaries or descendants, whichever is applicable, who 3348
survive the distribution date by at least one hundred twenty 3349
hours.3350

       (2) Unless a contrary intent appears in the instrument 3351
creating a future interest under the terms of a trust, each of the 3352
following applies:3353

       (a) A future interest under the terms of a trust is 3354
contingent on the beneficiary's surviving the distribution date by 3355
at least one hundred twenty hours.3356

       (b) If a beneficiary of a future interest under the terms of 3357
a trust does not survive the distribution date by at least one 3358
hundred twenty hours and if the beneficiary is a grandparent of 3359
the transferor, a descendant of a grandparent of the transferor, 3360
or a stepchild of the transferor, either of the following applies:3361

       (i) If the future interest is not in the form of a class gift 3362
and the deceased beneficiary leaves surviving descendants, a 3363
substitute gift is created in the beneficiary's surviving 3364
descendants. The surviving descendants take, per stirpes, the 3365
property to which the beneficiary would have been entitled had the 3366
beneficiary survived the distribution date by at least one hundred 3367
twenty hours.3368

       (ii) If the future interest is in the form of a class gift, 3369
other than a future interest to "issue," "descendants," "heirs of 3370
the body," "heirs," "next of kin," "relatives," or "family," or a 3371
class described by language of similar import, a substitute gift 3372
is created in the surviving descendants of the deceased 3373
beneficiary or beneficiaries. The property to which the 3374
beneficiaries would have been entitled had all of them survived 3375
the distribution date by at least one hundred twenty hours passes 3376
to the surviving beneficiaries and the surviving descendants of 3377
the deceased beneficiaries. Each surviving beneficiary takes the 3378
share to which the surviving beneficiary would have been entitled 3379
had the deceased beneficiaries survived the distribution date by 3380
at least one hundred twenty hours. Each deceased beneficiary's 3381
surviving descendants who are substituted for the deceased 3382
beneficiary take, per stirpes, the share to which the deceased 3383
beneficiary would have been entitled had the deceased beneficiary 3384
survived the distribution date by at least one hundred twenty 3385
hours. For purposes of division (B)(2)(b)(ii) of this section, 3386
"deceased beneficiary" means a class member who failed to survive 3387
the distribution date by at least one hundred twenty hours and 3388
left one or more surviving descendants.3389

       (C) For purposes of this section, each of the following 3390
applies:3391

       (1) Describing a class of beneficiaries as "surviving" or 3392
"living," without specifying when the beneficiaries must be 3393
surviving or living, such as a gift "for my spouse for life, then 3394
to my surviving (or living) children," is not, in the absence of 3395
other language in the trust instrument or other evidence to the 3396
contrary, a sufficient indication of an intent to negate the 3397
application of division (B)(2)(b) of this section.3398

       (2) Subject to division (C)(1) of this section, attaching 3399
words of survivorship to a future interest under the terms of a 3400
trust, such as "for my spouse for life, then to my children who 3401
survive my spouse" or "for my spouse for life, then to my 3402
then-living children" is, in the absence of other language in the 3403
trust instrument or other evidence to the contrary, a sufficient 3404
indication of an intent to negate the application of division 3405
(B)(2)(b) of this section. Words of survivorship under division 3406
(C)(2) of this section include words of survivorship that relate 3407
to the distribution date or to an earlier or an unspecified time, 3408
whether those words of survivorship are expressed as 3409
condition-precedent, condition-subsequent, or in any other form.3410

       (3) A residuary clause in a will is not a sufficient 3411
indication of an intent that is contrary to the application of 3412
this section, whether or not the will specifically provides that 3413
lapsed or failed devises are to pass under the residuary clause. A 3414
residuary clause in a revocable trust instrument is not a 3415
sufficient indication of an intent that is contrary to the 3416
application of this section unless the distribution date is the 3417
date of the settlor's death and the revocable trust instrument 3418
specifically provides that upon lapse or failure the nonresiduary 3419
devise, or nonresiduary devises in general, pass under the 3420
residuary clause.3421

       (D) If, after the application of divisions (B) and (C) of 3422
this section there is no surviving taker of the property, and a 3423
contrary intent does not appear in the instrument creating the 3424
future interest, the property passes in the following order:3425

       (1) If the future interest was created by the exercise of a 3426
power of appointment, the property passes under the donor's 3427
gift-in-default clause, if any, which clause is treated as 3428
creating a future interest under the terms of a trust.3429

       (2) If no taker is produced under division (D)(1) of this 3430
section and the trust was created in a nonresiduary devise in the 3431
transferor's will or in a codicil to the transferor's will, the 3432
property passes under the residuary clause in the transferor's 3433
will. For purposes of division (D)(2) of this section, the 3434
residuary clause is treated as creating a future interest under 3435
the terms of a trust.3436

       (3) If no taker is produced under divisions (D)(1) and (2) of 3437
this section, the transferor is deceased, and the trust was 3438
created in a nonresiduary gift under the terms of a revocable 3439
trust of the transferor, the property passes under the residuary 3440
clause in the transferor's revocable trust instrument. For 3441
purposes of division (D)(3) of this section, the residuary clause 3442
in the transferor's revocable trust instrument is treated as 3443
creating a future interest under the terms of a trust.3444

       (4) If no taker is produced under divisions (D)(1), (2), and 3445
(3) of this section, the property passes to those persons who 3446
would succeed to the transferor's intestate estate and in the 3447
shares as provided in the intestate succession law of the 3448
transferor's domicile if the transferor died on the distribution 3449
date. Notwithstanding division (A)(10) of this section, for 3450
purposes of division (D)(4) of this section, if the future 3451
interest was created by the exercise of a power of appointment, 3452
"transferor" means the donor if the power is a nongeneral power, 3453
or the donee if the power is a general power.3454

       (E) This section applies to all trusts that become 3455
irrevocable on or after the effective date of this section. This 3456
section does not apply to any trust that was irrevocable before 3457
the effective date of this section even if property was added to 3458
the trust on or after that effective date.3459

       Sec. 5809.031. (A) Notwithstanding any other provision of the 3460
Ohio Uniform Prudent Investor Act, unless otherwise provided by 3461
the terms of the trust, the duties of a trustee with respect to 3462
the acquisition, retention, or ownership of a life insurance 3463
policy as a trust asset do not include any of the following 3464
duties:3465

       (1) To determine whether the policy is or remains a proper 3466
investment;3467

       (2) To diversify the investment in the policy relative to any 3468
other life insurance policies or to any other trust assets;3469

       (3) To exercise or not to exercise any option, right, or 3470
privilege available under the policy, including the payment of 3471
premiums, unless there is sufficient cash or there are other 3472
readily marketable trust assets from which to pay the premiums or 3473
there are other trust assets that were designated by the settlor 3474
or any other person transferring those assets to the trust to be 3475
used for that purpose, regardless of whether that exercise or 3476
nonexercise results in the lapse or termination of the policy;3477

       (4) To investigate the financial strength or changes in the 3478
financial strength of the life insurance company maintaining the 3479
policy;3480

       (5) To inquire about changes in the health or financial 3481
condition of the insured or insureds under the policy.3482

       (B) The trustee, the attorney who drafted a trust, or any 3483
person who was consulted with regard to the creation of a trust, 3484
in the absence of fraud, is not liable to the beneficiaries of the 3485
trust or to any other person for any loss arising from the absence 3486
of the duties specified in divisions (A)(1) to (5) of this 3487
section.3488

       (C) Unless otherwise provided by the terms of the trust, this 3489
section applies to a trust established before, on, or after the 3490
effective date of this section and to a life insurance policy 3491
acquired, retained, or owned by a trustee before, on, or after the 3492
effective date of this section.3493

       Sec. 5810.09.  A trustee is not liable to a beneficiary for 3494
breach of trust if the beneficiary or the beneficiary's 3495
representative under the representation provisions of Chapter 3496
5803. of the Revised Code consented to the conduct constituting 3497
the breach, released the trustee from liability for the breach, or 3498
ratified the transaction constituting the breach, unless the 3499
consent, release, or ratification of the beneficiary or 3500
representative was induced by improper conduct of the trustee or, 3501
at the time of the consent, release, or ratification, the 3502
beneficiary or representative did not know of the beneficiary's 3503
rights or of the material facts relating to the breach. 3504

       This section applies regardless of whether the conduct being 3505
consented to, released, or ratified constitutes one or more 3506
breaches of fiduciary duty, violates one or more provisions of the 3507
Revised Code, or is taken without required court approval.3508

       Sec. 5810.13.  (A) Instead of furnishing a copy of the trust 3509
instrument to a person other than a beneficiary, the trustee may 3510
furnish to the person a certification of trust containing all of 3511
the following information:3512

       (1) A statement that the trust exists and the date the trust 3513
instrument was executed;3514

       (2) The identity of the settlor;3515

       (3) The identity and address of the currently acting trustee;3516

       (4) The powers of the trustee;3517

       (5) The revocability or irrevocability of the trust and the 3518
identity of any person holding a power to revoke the trust;3519

       (6) The authority of cotrustees to sign or otherwise 3520
authenticate and whether all or less than all are required in 3521
order to exercise powers of the trustee.3522

       (B) Any trustee may sign or otherwise authenticate a 3523
certification of trust.3524

       (C) A certification of trust shall state that the trust has 3525
not been revoked, modified, or amended in any manner that would 3526
cause the representations contained in the certification of trust 3527
to be incorrect.3528

       (D) A certification of trust is not required to contain the 3529
dispositive terms of a trust.3530

       (E) A certification of trust may establish the identity of 3531
the trustee and any succession of trustees under division (B) or 3532
(C) of section 5810.14 of the Revised Code.3533

       (F) A recipient of a certification of trust may require the 3534
trustee to furnish copies of those excerpts from the original 3535
trust instrument and later amendments that designate the trustee 3536
and confer upon the trustee the power to act in the pending 3537
transaction.3538

       (F)(G) A person who acts in reliance upon a certification of 3539
trust without knowledge that the representations contained in the 3540
certification are incorrect is not liable to any person for so 3541
acting and may assume without inquiry the existence of the facts 3542
contained in the certification. Knowledge of the terms of the 3543
trust may not be inferred solely from the fact that a copy of all 3544
or part of the trust instrument is held by the person relying upon 3545
the certification.3546

       (G)(H) A person who in good faith enters into a transaction 3547
in reliance upon a certification of trust may enforce the 3548
transaction against the trust property as if the representations 3549
contained in the certification were correct.3550

       (H)(I) This section does not affect the use or validity of a 3551
memorandum of trust under section 5301.255 of the Revised Code.3552

       (I)(J) This section does not limit the right of a person to 3553
obtain a copy of the trust instrument in a judicial proceeding 3554
concerning the trust.3555

       Sec. 5810.14. (A) Personal property may be transferred to a 3556
trustee as authorized by section 5804.01 of the Revised Code by 3557
executing the necessary written instrument that identifies the 3558
personal property transferred and identifies the trustee by name 3559
followed by the designation "trustee."3560

       (B) The future transfer of personal property to a trustee as 3561
a designated beneficiary, including, but not limited to, a 3562
transfer on death designation or payable on death designation, 3563
participation in a joint ownership arrangement, or any other 3564
contractual transfer arrangement, that is made by executing the 3565
necessary written instrument identifying the trustee by name 3566
followed by the designation "trustee" shall be considered a 3567
transfer of the personal property to the trustee serving at the 3568
time of the future transfer. A certification of trust under 3569
section 5810.13 of the Revised Code may establish the identity of 3570
the trustee and any succession of trustees.3571

       (C) A written instrument transferring personal property to a 3572
trust or a written instrument providing for the future transfer of 3573
personal property to a trust, by identifying the trust without 3574
identifying the trustee, shall be considered a transfer of the 3575
personal property to the trustee serving at the time of transfer. 3576
A certification of trust under section 5810.13 of the Revised Code 3577
may establish the identity of the trustee and any succession of 3578
trustees.3579

       (D) An instrument of transfer under this section may, but is 3580
not required to, contain any additional identifying information, 3581
including the trust name, the name of the settlor, the date of 3582
trust creation, and the date of applicable trust amendments.3583

       (E) Nothing in this section is intended to affect the 3584
operation of section 5301.03 of the Revised Code.3585

       (F) Nothing in this section is intended to affect or be in 3586
conflict with division (E) of section 5301.071 of the Revised Code 3587
that addresses transfers of real property to or from trusts and 3588
trustees.3589

       Section 2.  That existing sections 1337.092, 1337.12, 3590
2101.24, 2109.21, 2111.02, 2111.12, 2111.121, 5301.071, 5747.02, 3591
5801.10, 5804.11, 5804.12, 5808.02, 5808.14, 5808.17, 5810.09, and 3592
5810.13 and sections 1337.09, 1337.091, 1337.093, 1337.18, 3593
1337.19, 1337.20, and 2107.52 of the Revised Code are hereby 3594
repealed.3595

       Section 3.  Section 2101.24 of the Revised Code is presented 3596
in this act as a composite of the section as amended by both Sub. 3597
H.B. 416 and Sub. H.B. 426 of the 126th General Assembly. The 3598
General Assembly, applying the principle stated in division (B) of 3599
section 1.52 of the Revised Code that amendments are to be 3600
harmonized if reasonably capable of simultaneous operation, finds 3601
that the composite is the resulting version of the section in 3602
effect prior to the effective date of the section as presented in 3603
this act.3604

       Section 4. The General Assembly hereby declares its intent by 3605
this act to clarify the procedure for resolution of issues created 3606
by the past or future repeal or reenactment of the federal estate 3607
tax, federal generation-skipping transfer tax, and Ohio estate 3608
tax.3609