Am. S. B. No. 117 As Reported by the Senate Judiciary--Civil Justice Committee--Corrected Version

As Reported by the Senate Judiciary--Civil Justice Committee--Corrected Version

129th General Assembly

Regular Session

2011-2012

Am. S. B. No. 117

Senators Seitz, Schiavoni

Cosponsors: Senators Kearney, Wagoner

A BILL

To amend sections 1337.092, 1337.12, 2101.24,

2109.21, 2111.02, 2111.12, 2111.121, 5301.071,

5747.02, 5801.10, 5804.12, 5808.14, 5808.17, and

5810.13; to enact new section 2107.52 and sections

1337.21 to 1337.64, 3793.31 to 3793.39, 5808.18,

5808.19, 5809.031, and 5810.14; and to repeal

sections 1337.09, 1337.091, 1337.093, 1337.18,

1337.19, 1337.20, and 2107.52 of the Revised Code

to adopt the Uniform Power of Attorney Act; to

modify a trustee's duties with respect to life

insurance policies, specify a trustee's power to

distribute trust principal in further trust,

provide for the titling of assets in trust form,

and make other changes in the Trust Code; to

modify the anti-lapse provisions regarding wills

and adopt anti-lapse provisions applicable to

trusts; to provide a mechanism for a probate court

to order a person who suffers from alcohol and

other drug abuse to undergo treatment; to provide

a rule of construction interpreting federal estate

tax and generation-skipping transfer tax formulas

in wills and trusts due to the repeal of those

taxes; and to declare an emergency.

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

Section 1. That sections 1337.092, 1337.12, 2101.24, 2109.21,	24
2111.02, 2111.12, 2111.121, 5301.071, 5747.02, 5801.10, 5804.12,	25
5808.14, 5808.17, and 5810.13 be amended and new section 2107.52	26
and sections 1337.21, 1337.22, 1337.23, 1337.24, 1337.25, 1337.26,	27
1337.27, 1337.28, 1337.29, 1337.30, 1337.31, 1337.32, 1337.33,	28
1337.34, 1337.35, 1337.36, 1337.37, 1337.38, 1337.39, 1337.40,	29
1337.41, 1337.42, 1337.43, 1337.44, 1337.45, 1337.46, 1337.47,	30
1337.48, 1337.49, 1337.50, 1337.51, 1337.52, 1337.53, 1337.54,	31
1337.55, 1337.56, 1337.57, 1337.58, 1337.59, 1337.60, 1337.61,	32
1337.62, 1337.63, 1337.64, 3793.31, 3793.32, 3793.33, 3793.34,	33
3793.35, 3793.36, 3793.37, 3793.38, 3793.39, 5808.18, 5808.19,	34
5809.031, and 5810.14 of the Revised Code be enacted to read as	35
follows:	36

Sec. 1337.092. (A) If an attorney in fact enters into a	37
contract in the representative capacity of the attorney in fact,	38
if the contract is within the authority of the attorney in fact,	39
and if the attorney in fact discloses in the contract that it is	40
being entered into in the representative capacity of the attorney	41
in fact, the attorney in fact is not personally liable on the	42
contract, unless the contract otherwise specifies. If the words or	43
initialism "attorney in fact," "as attorney in fact," "AIF,"	44
"power of attorney," "POA," or any other word or words or	45
initialism indicating representative capacity as an attorney in	46
fact are included in a contract following the name or signature of	47
an attorney in fact, the inclusion is sufficient disclosure for	48
purposes of this division that the contract is being entered into	49
in the attorney in fact's representative capacity as attorney in	50
fact.	51

(B) An attorney in fact is not personally liable for a debt	52
of the attorney in fact's principal, unless one or more of the	53
following applies:	54

(1) The attorney in fact agrees to be personally responsible	55
for the debt.	56

(2) The debt was incurred for the support of the principal,	57
and the attorney in fact is liable for that debt because of	58
another legal relationship that gives rise to or results in a duty	59
of support relative to the principal.	60

(3) The negligence of the attorney in fact gave rise to or	61
resulted in the debt.	62

(4) An act of the attorney in fact that was beyond the	63
attorney in fact's authority gave rise to or resulted in the debt.	64

(5) An agreement to assist in the recovery of funds under	65
section 169.13 of the Revised Code was the subject of the power of	66
attorney that gave rise to or resulted in the debt.	67

(C) This section applies but is not limited to, and the terms	68
"power of attorney" and "attorney in fact" include but are not	69
limited to, an agency agreement and an agent under an agency	70
agreement.	71

Sec. 1337.12. (A)(1) An adult who is of sound mind	72
voluntarily may create a valid durable power of attorney for	73
health care by executing a durable power of attorney, in	74
accordance with ~~division (B) of~~ section ~~1337.09~~1337.24 of the	75
Revised Code, that authorizes an attorney in fact as described in	76
division (A)(2) of this section to make health care decisions for	77
the principal at any time that the attending physician of the	78
principal determines that the principal has lost the capacity to	79
make informed health care decisions for the principal. Except as	80
otherwise provided in divisions (B) to (F) of section 1337.13 of	81
the Revised Code, the authorization may include the right to give	82
informed consent, to refuse to give informed consent, or to	83
withdraw informed consent to any health care that is being or	84
could be provided to the principal. Additionally, to be valid, a	85
durable power of attorney for health care shall satisfy both of	86
the following:	87

(a) It shall be signed at the end of the instrument by the	88
principal and shall state the date of its execution.	89

(b) It shall be witnessed in accordance with division (B) of	90
this section or be acknowledged by the principal in accordance	91
with division (C) of this section.	92

(2) Except as otherwise provided in this division, a durable	93
power of attorney for health care may designate any competent	94
adult as the attorney in fact. The attending physician of the	95
principal and an administrator of any nursing home in which the	96
principal is receiving care shall not be designated as an attorney	97
in fact in, or act as an attorney in fact pursuant to, a durable	98
power of attorney for health care. An employee or agent of the	99
attending physician of the principal and an employee or agent of	100
any health care facility in which the principal is being treated	101
shall not be designated as an attorney in fact in, or act as an	102
attorney in fact pursuant to, a durable power of attorney for	103
health care, except that these limitations do not preclude a	104
principal from designating either type of employee or agent as the	105
principal's attorney in fact if the individual is a competent	106
adult and related to the principal by blood, marriage, or	107
adoption, or if the individual is a competent adult and the	108
principal and the individual are members of the same religious	109
order.	110

(3) A durable power of attorney for health care shall not	111
expire, unless the principal specifies an expiration date in the	112
instrument. However, when a durable power of attorney contains an	113
expiration date, if the principal lacks the capacity to make	114
informed health care decisions for the principal on the expiration	115
date, the instrument shall continue in effect until the principal	116
regains the capacity to make informed health care decisions for	117
the principal.	118

(B) If witnessed for purposes of division (A)(1)(b) of this	119
section, a durable power of attorney for health care shall be	120
witnessed by at least two individuals who are adults and who are	121
not ineligible to be witnesses under this division. Any person who	122
is related to the principal by blood, marriage, or adoption, any	123
person who is designated as the attorney in fact in the	124
instrument, the attending physician of the principal, and the	125
administrator of any nursing home in which the principal is	126
receiving care are ineligible to be witnesses.	127

The witnessing of a durable power of attorney for health care	128
shall involve the principal signing, or acknowledging the	129
principal's signature, at the end of the instrument in the	130
presence of each witness. Then, each witness shall subscribe the	131
witness's signature after the signature of the principal and, by	132
doing so, attest to the witness's belief that the principal	133
appears to be of sound mind and not under or subject to duress,	134
fraud, or undue influence. The signatures of the principal and the	135
witnesses under this division are not required to appear on the	136
same page of the instrument.	137

(C) If acknowledged for purposes of division (A)(1)(b) of	138
this section, a durable power of attorney for health care shall be	139
acknowledged before a notary public, who shall make the	140
certification described in section 147.53 of the Revised Code and	141
also shall attest that the principal appears to be of sound mind	142
and not under or subject to duress, fraud, or undue influence.	143

(D)(1) If a principal has both a valid durable power of	144
attorney for health care and a valid declaration, division (B) of	145
section 2133.03 of the Revised Code applies. If a principal has	146
both a valid durable power of attorney for health care and a DNR	147
identification that is based upon a valid declaration and if the	148
declaration supersedes the durable power of attorney for health	149
care under division (B) of section 2133.03 of the Revised Code,	150
the DNR identification supersedes the durable power of attorney	151
for health care to the extent of any conflict between the two. A	152
valid durable power of attorney for health care supersedes any DNR	153
identification that is based upon a do-not-resuscitate order that	154
a physician issued for the principal which is inconsistent with	155
the durable power of attorney for health care or a valid decision	156
by the attorney in fact under a durable power of attorney.	157

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

158

(a) "Declaration" has the same meaning as in section 2133.01	159
of the Revised Code.	160

(b) "Do-not-resuscitate order" and "DNR identification" have	161
the same meanings as in section 2133.21 of the Revised Code.	162

Sec. 1337.21. Sections 1337.21 to 1337.64 of the Revised	163
Code may be cited as the uniform power of attorney act.	164

Sec. 1337.22. As used in sections 1337.21 to 1337.64 of the	165
Revised Code:	166

(A) "Agent" means a person granted authority to act for a	167
principal under a power of attorney, whether denominated an agent,	168
attorney in fact, or otherwise. "Agent" includes an original	169
agent, coagent, successor agent, and a person to which an agent's	170
authority is delegated.	171

(B) "Durable," with respect to a power of attorney, means not	172
terminated by the principal's incapacity.	173

(C) "Electronic" means relating to technology having	174
electrical, digital, magnetic, wireless, optical, electromagnetic,	175
or similar capabilities.	176

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

177

(E) "Incapacity" means inability of an individual to manage	178
property or business affairs for either of the following reasons:	179

(1) The individual has an impairment in the ability to	180
receive and evaluate information or make or communicate decisions	181
even with the use of technological assistance.	182

(2) The individual is any of the following:

183

(a) Missing;

184

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

185

186

(F) "Person" means an individual, corporation, business	187
trust, estate, trust, partnership, limited liability company,	188
association, joint venture, public corporation, government or	189
governmental subdivision, agency, or instrumentality, or any other	190
legal or commercial entity.	191

(G) "Power of attorney" means a writing or other record that	192
grants authority to an agent to act in the place of the principal,	193
whether or not the term power of attorney is used.	194

(H) "Presently exercisable general power of appointment,"	195
with respect to property or a property interest subject to a power	196
of appointment, means power exercisable at the time in question to	197
vest absolute ownership in the principal individually, the	198
principal's estate, the principal's creditors, or the creditors of	199
the principal's estate. The term includes a power of appointment	200
not exercisable until the occurrence of a specified event, the	201
satisfaction of an ascertainable standard, or the passage of a	202
specified period only after the occurrence of the specified event,	203
the satisfaction of the ascertainable standard, or the passage of	204
the specified period. The term does not include a power	205
exercisable in a fiduciary capacity or only by will.	206

(I) "Principal" means an individual who grants authority to	207
an agent in a power of attorney.	208

(J) "Property" means anything that may be the subject of	209
ownership, whether real or personal, or legal or equitable, or any	210
interest or right therein.	211

(K) "Record" means information that is inscribed on a	212
tangible medium or that is stored in an electronic or other medium	213
and is retrievable in perceivable form.	214

(L) "Sign" means, with present intent to authenticate or	215
adopt a record, to execute or adopt a tangible symbol or to attach	216
to or logically associate with the record an electronic sound,	217
symbol, or process.	218

(M) "State" means a state of the United States, the District	219
of Columbia, Puerto Rico, the United States Virgin Islands, or any	220
territory or insular possession subject to the jurisdiction of the	221
United States.	222

(N) "Stocks and bonds" means stocks, bonds, mutual funds, and	223
all other types of securities and financial instruments, whether	224
held directly, indirectly, or in any other manner, but does not	225
include commodity futures contracts or call or put options on	226
stocks or stock indexes.	227

Sec. 1337.23. Sections 1337.21 to 1337.64 of the Revised	228
Code apply to all powers of attorney except the following:	229

(A) A power to the extent it is coupled with an interest in	230
the subject of the power, including a power given to or for the	231
benefit of a creditor in connection with a credit transaction;	232

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

233

(C) A proxy or other delegation to exercise voting rights or	234
management rights with respect to an entity;	235

(D) A power created on a form prescribed by a government or	236
governmental subdivision, agency, or instrumentality for a	237
governmental purpose.	238

Sec. 1337.24. A power of attorney created under sections	239
1337.21 to 1337.64 of the Revised Code is durable unless it	240
expressly provides that it is terminated by the incapacity of the	241
principal.	242

Sec. 1337.25. A power of attorney must be signed by the	243
principal or in the principal's conscious presence by another	244
individual directed by the principal to sign the principal's name	245
on the power of attorney. A signature on a power of attorney is	246
presumed to be genuine if the principal acknowledges the signature	247
before a notary public or other individual authorized by law to	248
take acknowledgments.	249

Sec. 1337.26. (A) A power of attorney executed in this state	250
on or after the effective date of this section is valid if its	251
execution complies with section 1337.25 of the Revised Code.	252

(B) A power of attorney executed in this state before the	253
effective date of this section is valid if its execution complied	254
with the law of this state as it existed at the time of execution.	255

(C) A power of attorney executed other than in this state is	256
valid in this state if, when the power of attorney was executed,	257
the execution complied with the law of the jurisdiction that	258
determines the meaning and effect of the power of attorney	259
pursuant to section 1337.27 of the Revised Code or with the	260
requirements for a military power of attorney pursuant to 10	261
U.S.C. 1044b.	262

(D) Except as otherwise provided by statute other than	263
sections 1337.21 to 1337.64 of the Revised Code, a photocopy or	264
electronically transmitted copy of an original power of attorney	265
has the same effect as the original.	266

Sec. 1337.27. The meaning and effect of a power of attorney	267
is determined by the law of the jurisdiction indicated in the	268
power of attorney and, in the absence of an indication of	269
jurisdiction, by the law of the jurisdiction in which the power of	270
attorney was executed.	271

Sec. 1337.28. (A) In a power of attorney, a principal may	272
nominate a guardian of the principal's person, estate, or both and	273
may nominate a guardian of the person, the estate, or both of one	274
or more of the principal's minor children, whether born at the	275
time of the execution of the power of attorney or afterward. The	276
nomination is for consideration by a court if proceedings for the	277
appointment of a guardian for the principal's person, estate, or	278
both or if proceedings for the appointment of a guardian of the	279
person, the estate, or both of one or more of the principal's	280
minor children are commenced at a later time. The principal may	281
authorize the person nominated as guardian or the agent to	282
nominate a successor guardian for consideration by a court. Except	283
for good cause shown or disqualification, the court shall make its	284
appointment in accordance with the principal's most recent	285
nomination. Nomination of a person as a guardian or successor	286
guardian of the person, the estate, or both of one or more of the	287
principal's minor children under this division, and any subsequent	288
appointment of the guardian or successor guardian as guardian	289
under section 2111.02 of the Revised Code, does not vacate the	290
jurisdiction of any other court that previously may have exercised	291
jurisdiction over the person of the minor.	292

(B) The principal may direct that bond be waived for a person	293
nominated as guardian or as a successor guardian.	294

(C) If, after a principal executes a power of attorney, a	295
court appoints a guardian of the principal's estate or other	296
fiduciary charged with the management of some or all of the	297
principal's property, the agent is accountable to the fiduciary as	298
well as to the principal. The power of attorney is not terminated	299
and the agent's authority continues unless limited, suspended, or	300
terminated by the court after notice to the agent and upon a	301
finding that the limitation, suspension, or termination would be	302
in the best interest of the principal.	303

(D) A power of attorney that contains the nomination of a	304
person to be the guardian of the person, the estate, or both of	305
one or more of the principal's minor children under this division	306
may be filed with the probate court for safekeeping, and the	307
probate court shall designate the nomination as the nomination of	308
a standby guardian.	309

Sec. 1337.29. (A) A power of attorney is effective when	310
executed unless the principal provides in the power of attorney	311
that it becomes effective at a future date or upon the occurrence	312
of a future event or contingency.	313

(B) If a power of attorney becomes effective upon the	314
occurrence of a future event or contingency, the principal, in the	315
power of attorney, may authorize one or more persons to determine	316
in a writing or other record that the event or contingency has	317
occurred.	318

(C) If a power of attorney becomes effective upon the	319
principal's incapacity and the principal has not authorized a	320
person to determine whether the principal is incapacitated, or the	321
person authorized is unable or unwilling to make the	322
determination, the power of attorney becomes effective upon one of	323
the following determinations made in a writing or other record:	324

(1) A determination by a physician who has examined the	325
principal or a licensed psychologist who has evaluated the	326
principal that the principal is incapacitated within the meaning	327
of division (E)(1) of section 1337.22 of the Revised Code;	328

(2) A determination by an attorney at law, a judge, or an	329
appropriate governmental official that the principal is	330
incapacitated within the meaning of division (E)(2) of section	331
1337.22 of the Revised Code.	332

(D) A person authorized by the principal in the power of	333
attorney to determine that the principal is incapacitated may act	334
as the principal's personal representative pursuant to 42 U.S.C.	335
1320d to 1320d-8, and applicable regulations, to obtain access to	336
the principal's health-care information and communicate with the	337
principal's health-care provider.	338

Sec. 1337.30. (A) A power of attorney terminates when any of	339
the following occurs:	340

(1) The principal dies;

341

(2) The principal becomes incapacitated, if the power of	342
attorney is not durable;	343

(3) The principal revokes the power of attorney;

344

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

345

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

346

(6) The principal revokes the agent's authority or the agent	347
dies, becomes incapacitated, or resigns, and the power of attorney	348
does not provide for another agent to act under the power of	349
attorney.	350

(B) An agent's authority terminates when any of the following	351
occurs:	352

(1) The principal revokes the authority;

353

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

354

(3) An action is filed for the divorce, dissolution, or	355
annulment of the agent's marriage to the principal or their legal	356
separation, unless the power of attorney otherwise provides;	357

(4) The power of attorney terminates.

358

(C) Unless the power of attorney otherwise provides, an	359
agent's authority is exercisable until the authority terminates	360
under division (B) of this section, notwithstanding a lapse of	361
time since the execution of the power of attorney.	362

(D) Termination of an agent's authority or of a power of	363
attorney is not effective as to the agent or another person that,	364
without actual knowledge of the termination, acts in good faith	365
under the power of attorney. An act so performed, unless otherwise	366
invalid or unenforceable, binds the principal and the principal's	367
successors in interest.	368

(E) Incapacity of the principal of a power of attorney that	369
is not durable does not revoke or terminate the power of attorney	370
as to an agent or other person that, without actual knowledge of	371
the incapacity, acts in good faith under the power of attorney. An	372
act so performed, unless otherwise invalid or unenforceable, binds	373
the principal and the principal's successors in interest.	374

(F) The execution of a power of attorney does not revoke a	375
power of attorney previously executed by the principal unless the	376
subsequent power of attorney provides that the previous power of	377
attorney is revoked or that all other powers of attorney are	378
revoked.	379

Sec. 1337.31. (A) A principal may designate two or more	380
persons to act as coagents. Unless the power of attorney otherwise	381
provides, each coagent may exercise its authority independently.	382

(B) A principal may designate one or more successor agents to	383
act if an agent resigns, dies, becomes incapacitated, is not	384
qualified to serve, or declines to serve. A principal may grant	385
authority to designate one or more successor agents to an agent or	386
other person designated by name, office, or function. Unless the	387
power of attorney otherwise provides, a successor agent has the	388
same authority as that granted to the original agent and may not	389
act until all predecessor agents have resigned, died, become	390
incapacitated, are no longer qualified to serve, or have declined	391
to serve.	392

(C) Except as otherwise provided in the power of attorney and	393
division (D) of this section, an agent that does not participate	394
in or conceal a breach of fiduciary duty committed by another	395
agent, including a predecessor agent, is not liable for the	396
actions of the other agent.	397

(D) An agent that has actual knowledge of a breach or	398
imminent breach of fiduciary duty by another agent shall notify	399
the principal and, if the principal is incapacitated, take any	400
action reasonably appropriate in the circumstances to safeguard	401
the principal's best interest. An agent that fails to notify the	402
principal or take action as required by this division is liable	403
for the reasonably foreseeable damages that could have been	404
avoided if the agent had notified the principal or taken action as	405
required by this division.	406

Sec. 1337.32. Unless the power of attorney otherwise	407
provides, an agent is entitled to reimbursement of expenses	408
reasonably incurred on behalf of the principal and to compensation	409
that is reasonable under the circumstances.	410

Sec. 1337.33. Except as otherwise provided in the power of	411
attorney, a person accepts appointment as an agent under a power	412
of attorney by exercising authority or performing duties as an	413
agent or by any other assertion or conduct indicating acceptance.	414

Sec. 1337.34. (A) Notwithstanding provisions in the power of	415
attorney, an agent that has accepted appointment shall do all of	416
the following:	417

(1) Act in accordance with the principal's reasonable	418
expectations to the extent actually known by the agent and,	419
otherwise, in the principal's best interest;	420

(2) Act in good faith;

421

(3) Act only within the scope of authority granted in the	422
power of attorney;	423

(4) Attempt to preserve the principal's estate plan to the	424
extent actually known by the agent if preserving the plan is	425
consistent with the principal's best interest based on all	426
relevant factors, including all of the following:	427

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

428

(b) The principal's foreseeable obligations and need for	429
maintenance;	430

(c) Minimization of taxes, including income, estate,	431
inheritance, generation-skipping transfer, and gift taxes;	432

(d) Eligibility for a benefit, a program, or assistance under	433
a statute or regulation.	434

(B) Except as otherwise provided in the power of attorney, an	435
agent that has accepted appointment shall do all of the following:	436

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

437

(2) Act so as not to create a conflict of interest that	438
impairs the agent's ability to act impartially in the principal's	439
best interest;	440

(3) Act with the care, competence, and diligence ordinarily	441
exercised by agents in similar circumstances;	442

(4) Keep a record of all receipts, disbursements, and	443
transactions made on behalf of the principal;	444

(5) Cooperate with a person that has authority to make	445
health-care decisions for the principal to carry out the	446
principal's reasonable expectations to the extent actually known	447
by the agent and, otherwise, act in the principal's best interest.	448

(C) An agent that acts in good faith is not liable to any	449
beneficiary of the principal's estate plan for failure to preserve	450
the plan.	451

(D) An agent that acts with care, competence, and diligence	452
for the best interest of the principal is not liable solely	453
because the agent also benefits from the act or has an individual	454
or conflicting interest in relation to the property or affairs of	455
the principal.	456

(E) If an agent is selected by the principal because of	457
special skills or expertise possessed by the agent or in reliance	458
on the agent's representation that the agent has special skills or	459
expertise, the special skills or expertise must be considered in	460
determining whether the agent has acted with care, competence, and	461
diligence under the circumstances.	462

(F) Absent a breach of duty to the principal, an agent is not	463
liable if the value of the principal's property declines.	464

(G) An agent that exercises authority to delegate to another	465
person the authority granted by the principal or that engages	466
another person on behalf of the principal is not liable for an	467
act, error of judgment, or default of that person if the agent	468
exercises care, competence, and diligence in selecting and	469
monitoring the person.	470

(H) Except as otherwise provided in the power of attorney, an	471
agent is not required to disclose receipts, disbursements, or	472
transactions conducted on behalf of the principal unless ordered	473
by a court or requested by the principal, a guardian, a	474
conservator, another fiduciary acting for the principal, a	475
governmental agency having authority to protect the welfare of the	476
principal, or, upon the death of the principal, by the personal	477
representative or successor in interest of the principal's estate.	478
If so requested, within thirty days the agent shall comply with	479
the request or provide a writing or other record substantiating	480
why additional time is needed and shall comply with the request	481
within an additional thirty days.	482

Sec. 1337.35. A provision in a power of attorney relieving	483
an agent of liability for breach of duty is binding on the	484
principal and the principal's successors in interest except to the	485
extent that either of the following applies:	486

(A) The provision relieves the agent of liability for breach	487
of duty committed dishonestly, with an improper motive, or with	488
reckless indifference to the purposes of the power of attorney or	489
the best interest of the principal.	490

(B) The provision was inserted as a result of an abuse of a	491
confidential or fiduciary relationship with the principal.	492

Sec. 1337.36. (A) Any of the following persons may petition	493
a court to construe a power of attorney or review the agent's	494
conduct and grant appropriate relief:	495

(1) The principal or the agent;

496

(2) A guardian, conservator, or other fiduciary acting for	497
the principal, including an executor or administrator of the	498
estate of a deceased principal;	499

(3) A person authorized to make health-care decisions for the	500
principal;	501

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

502

(5) An individual who would qualify as a presumptive heir of	503
the principal;	504

(6) A person named as a beneficiary to receive any property,	505
benefit, or contractual right on the principal's death or as a	506
beneficiary of a trust created by or for the principal that has a	507
financial interest in the principal's estate;	508

(7) A governmental agency having regulatory authority to	509
protect the welfare of the principal;	510

(8) The principal's caregiver or another person that	511
demonstrates sufficient interest in the principal's welfare;	512

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

513

(B) Upon motion by the principal, the court shall dismiss a	514
petition filed under this section, unless the court finds that the	515
principal lacks capacity to revoke the agent's authority or the	516
power of attorney.	517

Sec. 1337.37. An agent that violates sections 1337.21 to	518
1337.64 of the Revised Code is liable to the principal or the	519
principal's successors in interest for the amount required to	520
restore the value of the principal's property to what it would	521
have been had the violation not occurred and the amount required	522
to reimburse the principal or the principal's successors in	523
interest for the attorney's fees and costs paid on the agent's	524
behalf.	525

Sec. 1337.38. Unless the power of attorney provides a	526
different method for an agent's resignation, an agent may resign	527
by giving notice to the principal and, if the principal is	528
incapacitated, to whichever of the following applies:	529

(A) The guardian, if one has been appointed for the	530
principal, and any coagent or successor agent;	531

(B) If there is no person described in division (A) of this	532
section, to any of the following:	533

(1) The principal's caregiver;

534

(2) Another person reasonably believed by the agent to have	535
sufficient interest in the principal's welfare;	536

(3) A governmental agency having authority to protect the	537
welfare of the principal.	538

Sec. 1337.39. Unless displaced by a provision of sections	539
1337.21 to 1337.64 of the Revised Code, the principles of law and	540
equity supplement those sections.	541

Sec. 1337.40. In the event of a conflict between any	542
provision of sections 1337.21 to 1337.64 of the Revised Code and	543
any other provision of law applicable to financial institutions or	544
other entities, the other provision of law controls.	545

Sec. 1337.41. The remedies provided under sections 1337.21	546
to 1337.64 of the Revised Code are not exclusive and do not	547
abrogate any right or remedy under any other provision of law of	548
this state.	549

Sec. 1337.42. (A) An agent under a power of attorney may do	550
any of the following on behalf of the principal or with the	551
principal's property only if the power of attorney expressly	552
grants the agent the authority and if exercise of the authority is	553
not otherwise prohibited by another agreement or instrument to	554
which the authority or property is subject, and, with respect to a	555
revocable trust of which the principal was the settlor, if the	556
trust agreement expressly authorizes the agent to exercise the	557
principal's powers with respect to the revocation, amendment, or	558
distribution:	559

(1) Create, amend, revoke, or terminate an inter vivos trust	560
to the extent permitted by section 5801.05 of the Revised Code or	561
any other provision of Title LVIII of the Revised Code;	562

(2) Make a gift;

563

(3) Create or change rights of survivorship;

564

(4) Create or change a beneficiary designation;

565

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

566

(6) Waive the principal's right to be a beneficiary of a	567
joint and survivor annuity, including a survivor benefit under a	568
retirement plan;	569

(7) Exercise fiduciary powers that the principal has	570
authority to delegate.	571

(B) Notwithstanding a grant of authority to do an act	572
described in division (A) of this section, unless the power of	573
attorney otherwise provides, an agent that is not an ancestor,	574
spouse, or descendant of the principal may not exercise authority	575
under a power of attorney to create in the agent, or in an	576
individual to whom the agent owes a legal obligation of support,	577
an interest in the principal's property, whether by gift, right of	578
survivorship, beneficiary designation, disclaimer, or otherwise.	579

(C) Subject to divisions (A), (B), (D), and (E) of this	580
section, if a power of attorney grants to an agent authority to do	581
all acts that a principal could do, the agent has the general	582
authority described in sections 1337.45 to 1337.57 of the Revised	583
Code.	584

(D) Unless the power of attorney otherwise provides, a grant	585
of authority to make a gift is subject to section 1337.58 of the	586
Revised Code.	587

(E) Subject to divisions (A), (B), and (D) of this section,	588
if the subjects over which authority is granted in a power of	589
attorney are similar or overlap, the broadest authority controls.	590

(F) Authority granted in a power of attorney is exercisable	591
with respect to property that the principal has when the power of	592
attorney is executed or acquires later, whether or not the	593
property is located in this state and whether or not the authority	594
is exercised or the power of attorney is executed in this state.	595

(G) An act performed by an agent pursuant to a power of	596
attorney has the same effect and inures to the benefit of and	597
binds the principal and the principal's successors in interest as	598
if the principal had performed the act.	599

Sec. 1337.43. (A) An agent has authority described in	600
sections 1337.42 to 1337.58 of the Revised Code if the power of	601
attorney refers to general authority with respect to the	602
descriptive term for the subjects stated in sections 1337.45 to	603
1337.58 of the Revised Code or cites the section of the Revised	604
Code in which the authority is described.	605

(B) A reference in a power of attorney to general authority	606
with respect to the descriptive term for a subject in sections	607
1337.45 to 1337.58 of the Revised Code or a citation to any of	608
those sections incorporates the entire section as if it were set	609
out in full in the power of attorney.	610

(C) A principal may modify authority incorporated by	611
reference.	612

Sec. 1337.44. Except as otherwise provided in the power of	613
attorney, by executing a power of attorney that incorporates by	614
reference a subject described in sections 1337.45 to 1337.58 of	615
the Revised Code or that grants to an agent authority to do all	616
acts that a principal could do pursuant to division (C) of section	617
1337.42 of the Revised Code, a principal authorizes the agent,	618
with respect to that subject, to do all of the following:	619

(A) Demand, receive, and obtain by litigation or otherwise,	620
money or another thing of value to which the principal is, may	621
become, or claims to be entitled, and conserve, invest, disburse,	622
or use anything so received or obtained for the purposes intended;	623

(B) Contract in any manner with any person, on terms	624
agreeable to the agent, to accomplish a purpose of a transaction	625
and perform, rescind, cancel, terminate, reform, restate, release,	626
or modify the contract or another contract made by or on behalf of	627
the principal;	628

(C) Execute, acknowledge, seal, deliver, file, or record any	629
instrument or communication the agent considers desirable to	630
accomplish a purpose of a transaction, including creating at any	631
time a schedule listing some or all of the principal's property	632
and attaching it to the power of attorney;	633

(D) Initiate, participate in, submit to alternative dispute	634
resolution, settle, oppose, or propose or accept a compromise with	635
respect to a claim existing in favor of or against the principal	636
or intervene in litigation relating to the claim;	637

(E) Seek on the principal's behalf the assistance of a court	638
or other governmental agency to carry out an act authorized in the	639
power of attorney;	640

(F) Engage, compensate, and discharge an attorney,	641
accountant, discretionary investment manager, expert witness, or	642
other advisor;	643

(G) Prepare, execute, and file a record, report, or other	644
document to safeguard or promote the principal's interest under a	645
statute or regulation;	646

(H) Communicate with any representative or employee of a	647
government or governmental subdivision, agency, or	648
instrumentality, on behalf of the principal;	649

(I) Access communications intended for, and communicate on	650
behalf of the principal, whether by mail, electronic transmission,	651
telephone, or other means;	652

(J) Do any lawful act with respect to the subject and all	653
property related to the subject.	654

Sec. 1337.45. Unless the power of attorney otherwise	655
provides, language in a power of attorney granting general	656
authority with respect to real property authorizes the agent to do	657
all of the following:	658

(A) Demand, buy, lease, receive, accept as a gift or as	659
security for an extension of credit, or otherwise acquire or	660
reject an interest in real property or a right incident to real	661
property;	662

(B) Sell; exchange; convey with or without covenants,	663
representations, or warranties; quitclaim; release; surrender;	664
retain title for security; encumber; partition; consent to	665
partitioning; subject to an easement or covenant; subdivide; apply	666
for zoning or other governmental permits; plat or consent to	667
platting; develop; grant an option concerning; lease; sublease;	668
contribute to an entity in exchange for an interest in that	669
entity; or otherwise grant or dispose of an interest in real	670
property or a right incident to real property;	671

(C) Pledge or mortgage an interest in real property or right	672
incident to real property as security to borrow money or pay,	673
renew, or extend the time of payment of a debt of the principal or	674
a debt guaranteed by the principal;	675

(D) Release, assign, satisfy, or enforce by litigation or	676
otherwise a mortgage, deed of trust, conditional sale contract,	677
encumbrance, lien, or other claim to real property that exists or	678
is asserted;	679

(E) Manage or conserve an interest in real property or a	680
right incident to real property owned or claimed to be owned by	681
the principal, including all of the following:	682

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

683

(2) Obtain or regain possession of or protect the interest or	684
right by litigation or otherwise;	685

(3) Pay, assess, compromise, or contest taxes or assessments	686
or apply for and receive refunds in connection with taxes;	687

(4) Purchase supplies, hire assistance or labor, and make	688
repairs or alterations to the real property.	689

(F) Use, develop, alter, replace, remove, erect, or install	690
structures or other improvements upon real property in or incident	691
to which the principal has, or claims to have, an interest or	692
right;	693

(G) Participate in a reorganization with respect to real	694
property or an entity that owns an interest in or right incident	695
to real property and receive, and hold, and act with respect to	696
stocks and bonds or other property received in a plan of	697
reorganization, including all of the following:	698

(1) Sell or otherwise dispose of them;

699

(2) Exercise or sell an option, right of conversion, or	700
similar right with respect to them;	701

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

702

(H) Change the form of title of an interest in or right	703
incident to real property;	704

(I) Dedicate to public use, with or without consideration,	705
easements or other real property in which the principal has, or	706
claims to have, an interest.	707

Sec. 1337.46. Unless the power of attorney otherwise	708
provides, language in a power of attorney granting general	709
authority with respect to tangible personal property authorizes	710
the agent to do all of the following:	711

(A) Demand, buy, receive, accept as a gift or as security for	712
an extension of credit, or otherwise acquire or reject ownership	713
or possession of tangible personal property or an interest in	714
tangible personal property;	715

(B) Sell; exchange; convey with or without covenants,	716
representations, or warranties; quitclaim; release; surrender;	717
create a security interest in; grant options concerning; lease;	718
sublease; or otherwise dispose of tangible personal property or an	719
interest in tangible personal property;	720

(C) Grant a security interest in tangible personal property	721
or an interest in tangible personal property as security to borrow	722
money or pay, renew, or extend the time of payment of a debt of	723
the principal or a debt guaranteed by the principal;	724

(D) Release, assign, satisfy, or enforce by litigation or	725
otherwise a security interest, lien, or other claim on behalf of	726
the principal with respect to tangible personal property or an	727
interest in tangible personal property;	728

(E) Manage or conserve tangible personal property or an	729
interest in tangible personal property on behalf of the principal,	730
including all of the following:	731

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

732

(2) Obtain or regain possession of or protect the property or	733
interest by litigation or otherwise;	734

(3) Pay, assess, compromise, or contest taxes or assessments	735
or apply for and receive refunds in connection with taxes or	736
assessments;	737

(4) Move the property from place to place;

738

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

739

(6) Use and make repairs, alterations, or improvements to the	740
property.	741

(F) Change the form of title of an interest in tangible	742
personal property.	743

Sec. 1337.47. Unless the power of attorney otherwise	744
provides, language in a power of attorney granting general	745
authority with respect to stocks and bonds authorizes the agent to	746
do all of the following:	747

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

748

(B) Establish, continue, modify, or terminate an account with	749
respect to stocks and bonds;	750

(C) Pledge stocks and bonds as security to borrow, pay,	751
renew, or extend the time of payment of a debt of the principal;	752

(D) Receive certificates and other evidences of ownership	753
with respect to stocks and bonds;	754

(E) Exercise voting rights with respect to stocks and bonds	755
in person or by proxy, enter into voting trusts, and consent to	756
limitations on the right to vote.	757

Sec. 1337.48. Unless the power of attorney otherwise	758
provides, language in a power of attorney granting general	759
authority with respect to commodities and options authorizes the	760
agent to do both of the following:	761

(A) Buy, sell, exchange, assign, settle, and exercise	762
commodity futures contracts and call or put options on stocks or	763
stock indexes traded on a regulated option exchange;	764

(B) Establish, continue, modify, and terminate option	765
accounts.	766

Sec. 1337.49. Unless the power of attorney otherwise	767
provides, language in a power of attorney granting general	768
authority with respect to banks and other financial institutions	769
authorizes the agent to do all of the following:	770

(A) Continue, modify, and terminate an account or other	771
banking arrangement made by or on behalf of the principal;	772

(B) Establish, modify, and terminate an account or other	773
banking arrangement with a bank, trust company, savings and loan	774
association, credit union, thrift company, brokerage firm, or	775
other financial institution selected by the agent;	776

(C) Contract for services available from a financial	777
institution, including renting a safe deposit box or space in a	778
vault;	779

(D) Withdraw, by check, order, electronic funds transfer, or	780
otherwise, money or property of the principal deposited with or	781
left in the custody of a financial institution;	782

(E) Receive statements of account, vouchers, notices, and	783
similar documents from a financial institution and act with	784
respect to them;	785

(F) Enter a safe deposit box or vault and withdraw or add to	786
the contents;	787

(G) Borrow money and pledge as security personal property of	788
the principal necessary to borrow money or pay, renew, or extend	789
the time of payment of a debt of the principal or a debt	790
guaranteed by the principal;	791

(H) Make, assign, draw, endorse, discount, guarantee, and	792
negotiate promissory notes, checks, drafts, and other negotiable	793
or nonnegotiable paper of the principal or payable to the	794
principal or the principal's order, transfer money, receive the	795
cash or other proceeds of those transactions, and accept a draft	796
drawn by a person upon the principal and pay it when due;	797

(I) Receive for the principal and act upon a sight draft,	798
warehouse receipt, or other document of title whether tangible or	799
electronic, or other negotiable or nonnegotiable instrument;	800

(J) Apply for, receive, and use letters of credit, credit and	801
debit cards, electronic transaction authorizations, and traveler's	802
checks from a financial institution and give an indemnity or other	803
agreement in connection with letters of credit;	804

(K) Consent to an extension of the time of payment with	805
respect to commercial paper or a financial transaction with a	806
financial institution.	807

Sec. 1337.50. Subject to the terms of a document or an	808
agreement governing an entity or an entity ownership interest, and	809
unless the power of attorney otherwise provides, language in a	810
power of attorney granting general authority with respect to the	811
operation of an entity or business authorizes the agent to do all	812
of the following:	813

(A) Operate, buy, sell, enlarge, reduce, or terminate an	814
ownership interest;	815

(B) Perform a duty or discharge a liability and exercise in	816
person or by proxy a right, power, privilege, or option that the	817
principal has, may have, or claims to have;	818

819

(D) Initiate, participate in, submit to alternative dispute	820
resolution, settle, oppose, or propose or accept a compromise with	821
respect to litigation to which the principal is a party because of	822
an ownership interest;	823

(E) Exercise in person or by proxy, or enforce by litigation	824
or otherwise, a right, power, privilege, or option the principal	825
has or claims to have as the holder of stocks and bonds;	826

(F) Initiate, participate in, submit to alternative dispute	827
resolution, settle, oppose, or propose or accept a compromise with	828
respect to litigation to which the principal is a party concerning	829
stocks and bonds;	830

(G) With respect to an entity or business owned solely by the	831
principal, do all of the following:	832

(1) Continue, modify, renegotiate, extend, and terminate a	833
contract made by or on behalf of the principal with respect to the	834
entity or business before execution of the power of attorney;	835

(2) Determine all of the following:

836

(a) The location of its operation;

837

(b) The nature and extent of its business;

838

(c) The methods of manufacturing, selling, merchandising,	839
financing, accounting, and advertising employed in its operation;	840

(d) The amount and types of insurance carried;

841

(e) The mode of engaging, compensating, and dealing with its	842
employees and accountants, attorneys, or other advisors.	843

(3) Change the name or form of organization under which the	844
entity or business is operated and enter into an ownership	845
agreement with other persons to take over all or part of the	846
operation of the entity or business;	847

(4) Demand and receive money due or claimed by the principal	848
or on the principal's behalf in the operation of the entity or	849
business and control and disburse the money in the operation of	850
the entity or business.	851

(H) Put additional capital into an entity or business in	852
which the principal has an interest;	853

(I) Join in a plan of reorganization, consolidation,	854
conversion, domestication, or merger of the entity or business;	855

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

856

(K) Establish the value of an entity or business under a	857
buy-out agreement to which the principal is a party;	858

(L) Prepare, sign, file, and deliver reports, compilations of	859
information, returns, or other papers with respect to an entity or	860
business and make related payments;	861

(M) Pay, compromise, or contest taxes, assessments, fines, or	862
penalties and perform any other act to protect the principal from	863
illegal or unnecessary taxation, assessments, fines, or penalties,	864
with respect to an entity or business, including attempts to	865
recover, in any manner permitted by law, money paid before or	866
after the execution of the power of attorney.	867

Sec. 1337.51. Unless the power of attorney otherwise	868
provides, language in a power of attorney granting general	869
authority with respect to insurance and annuities authorizes the	870
agent to do all of the following:	871

(A) Continue, pay the premium or make a contribution on,	872
modify, exchange, rescind, release, or terminate a contract	873
procured by or on behalf of the principal that insures or provides	874
an annuity to either the principal or another person, whether or	875
not the principal is a beneficiary under the contract;	876

(B) Procure new, different, and additional contracts of	877
insurance and annuities for the principal and the principal's	878
spouse, children, and other dependents and select the amount, type	879
of insurance or annuity, and mode of payment;	880

(C) Pay the premium or make a contribution on, modify,	881
exchange, rescind, release, or terminate a contract of insurance	882
or annuity procured by the agent;	883

(D) Apply for and receive a loan secured by a contract of	884
insurance or annuity;	885

(E) Surrender and receive the cash surrender value on a	886
contract of insurance or annuity;	887

(F) Exercise an election;

888

(G) Exercise investment powers available under a contract of	889
insurance or annuity;	890

(H) Change the manner of paying premiums on a contract of	891
insurance or annuity;	892

(I) Change or convert the type of insurance or annuity with	893
respect to which the principal has or claims to have authority	894
described in this section;	895

(J) Apply for and procure a benefit or assistance under a	896
statute or regulation to guarantee or pay premiums of a contract	897
of insurance on the life of the principal;	898

(K) Collect, sell, assign, hypothecate, borrow against, or	899
pledge the interest of the principal in a contract of insurance or	900
annuity;	901

(L) Select the form and timing of the payment of proceeds	902
from a contract of insurance or annuity;	903

(M) Pay from proceeds or otherwise, compromise or contest,	904
and apply for refunds in connection with a tax or assessment	905
levied by a taxing authority with respect to a contract of	906
insurance or annuity or its proceeds or liability accruing by	907
reason of the tax or assessment.	908

Sec. 1337.52. (A) As used in this section, "estate, trust,	909
or other beneficial interest" means a trust, probate estate,	910
guardianship, conservatorship, escrow, or custodianship or a fund	911
from which the principal is, may become, or claims to be entitled	912
to a share or payment.	913

(B) Unless the power of attorney otherwise provides, language	914
in a power of attorney granting general authority with respect to	915
estates, trusts, and other beneficial interests authorizes the	916
agent to do all of the following:	917

(1) Accept, receive, receipt for, sell, assign, pledge, or	918
exchange a share in or payment from an estate, trust, or other	919
beneficial interest;	920

(2) Demand or obtain money or another thing of value to which	921
the principal is, may become, or claims to be entitled by reason	922
of an estate, trust, or other beneficial interest, by litigation	923
or otherwise;	924

(3) Exercise for the benefit of the principal a presently	925
exercisable general power of appointment held by the principal;	926

(4) Initiate, participate in, submit to alternative dispute	927
resolution, settle, oppose, or propose or accept a compromise with	928
respect to litigation to ascertain the meaning, validity, or	929
effect of a deed, will, declaration of trust, or other instrument	930
or transaction affecting the interest of the principal;	931

(5) Initiate, participate in, submit to alternative dispute	932
resolution, settle, oppose, or propose or accept a compromise with	933
respect to litigation to remove, substitute, or surcharge a	934
fiduciary;	935

(6) Conserve, invest, disburse, or use anything received for	936
an authorized purpose;	937

(7) Transfer an interest of the principal in real property,	938
stocks and bonds, accounts with financial institutions or	939
securities intermediaries, insurance, annuities, and other	940
property to the trustee of a revocable trust created by the	941
principal as settlor;	942

(8) Reject, renounce, disclaim, release, or consent to a	943
reduction in or modification of a share in or payment from an	944
estate, trust, or other beneficial interest.	945

Sec. 1337.53. Unless the power of attorney otherwise	946
provides, language in a power of attorney granting general	947
authority with respect to claims and litigation authorizes the	948
agent to do all of the following:	949

(A) Assert and maintain before a court or administrative	950
agency a claim, claim for relief, cause of action, counterclaim,	951
offset, recoupment, or defense, including an action to recover	952
property or other thing of value, recover damages sustained by the	953
principal, eliminate or modify tax liability, or seek an	954
injunction, specific performance, or other relief;	955

(B) Bring an action to determine adverse claims or intervene	956
or otherwise participate in litigation;	957

(C) Seek an attachment, garnishment, order of arrest, or	958
other preliminary, provisional, or intermediate relief and use an	959
available procedure to effect or satisfy a judgment, order, or	960
decree;	961

(D) Make or accept a tender, offer of judgment, or admission	962
of facts, submit a controversy on an agreed statement of facts,	963
consent to examination, and bind the principal in litigation;	964

(E) Submit to alternative dispute resolution, settle, and	965
propose or accept a compromise;	966

(F) Waive the issuance and service of process upon the	967
principal, accept service of process, appear for the principal,	968
designate persons upon which process directed to the principal may	969
be served, execute and file or deliver stipulations on the	970
principal's behalf, verify pleadings, seek appellate review,	971
procure and give surety and indemnity bonds, contract and pay for	972
the preparation and printing of records and briefs, receive,	973
execute, and file or deliver a consent, waiver, release,	974
confession of judgment, satisfaction of judgment, notice,	975
agreement, or other instrument in connection with the prosecution,	976
settlement, or defense of a claim or litigation;	977

(G) Act for the principal with respect to bankruptcy or	978
insolvency, whether voluntary or involuntary, concerning the	979
principal or some other person, or with respect to a	980
reorganization, receivership, or application for the appointment	981
of a receiver or trustee that affects an interest of the principal	982
in property or other thing of value;	983

(H) Pay a judgment, award, or order against the principal or	984
a settlement made in connection with a claim or litigation;	985

(I) Receive money or other thing of value paid in settlement	986
of or as proceeds of a claim or litigation.	987

Sec. 1337.54. (A) Unless the power of attorney otherwise	988
provides, language in a power of attorney granting general	989
authority with respect to personal and family maintenance	990
authorizes the agent to do all of the following:	991

(1) Perform the acts necessary to maintain the customary	992
standard of living of the principal, the principal's spouse, and	993
the following individuals, whether living when the power of	994
attorney is executed or later born:	995

(a) Other individuals legally entitled to be supported by the	996
principal;	997

(b) The individuals whom the principal has customarily	998
supported or indicated the intent to support.	999

(2) Make periodic payments of child support and other family	1000
maintenance required by a court or governmental agency or an	1001
agreement to which the principal is a party;	1002

(3) Provide living quarters for the individuals described in	1003
division (A)(1) of this section by doing either of the following:	1004

(a) Purchasing, leasing, or otherwise contracting;

1005

(b) Paying the operating costs, including interest,	1006
amortization payments, repairs, improvements, and taxes, for	1007
premises owned by the principal or occupied by those individuals.	1008

(4) Provide normal domestic help, usual vacations and travel	1009
expenses, and funds for shelter, clothing, food, appropriate	1010
education, including postsecondary and vocational education, and	1011
other current living costs for the individuals described in	1012
division (A)(1) of this section;	1013

(5) Pay expenses for necessary health care and custodial care	1014
on behalf of the individuals described in division (A)(1) of this	1015
section;	1016

(6) Act as the principal's personal representative pursuant	1017
to 42 U.S.C. 1320d to 1320d-9 and applicable regulations in making	1018
decisions related to the past, present, or future payment for the	1019
provision of health care consented to by the principal or anyone	1020
authorized under the law of this state to consent to health care	1021
on behalf of the principal;	1022

(7) Continue any provision made by the principal for	1023
automobiles or other means of transportation, including	1024
registering, licensing, insuring, and replacing them, for the	1025
individuals described in division (A)(1) of this section;	1026

(8) Maintain credit and debit accounts for the convenience of	1027
the individuals described in division (A)(1) of this section and	1028
open new accounts;	1029

(9) Continue payments incidental to the membership or	1030
affiliation of the principal in a religious institution, club,	1031
society, order, or other organization or to continue contributions	1032
to those organizations.	1033

(B) Authority with respect to personal and family maintenance	1034
is neither dependent upon, nor limited by, authority that an agent	1035
may or may not have with respect to gifts under sections 1337.21	1036
to 1337.64 of the Revised Code.	1037

Sec. 1337.55. (A) As used in this section, "benefits from	1038
governmental programs or civil or military service" means any	1039
benefit, program, or assistance provided under a statute or	1040
regulation, including social security, medicare, and medicaid.	1041

(B) Unless the power of attorney otherwise provides, language	1042
in a power of attorney granting general authority with respect to	1043
benefits from governmental programs or civil or military service	1044
authorizes the agent to do all of the following:	1045

(1) Execute vouchers in the name of the principal for	1046
allowances and reimbursements payable by the United States or a	1047
foreign government or by a state or subdivision of a state to the	1048
principal, including allowances and reimbursements for	1049
transportation of the individuals described in division (A)(1) of	1050
section 1337.54 of the Revised Code, and for shipment of their	1051
household effects;	1052

(2) Take possession and order the removal and shipment of	1053
property of the principal from a post, warehouse, depot, dock, or	1054
other place of storage or safekeeping, either governmental or	1055
private, and execute and deliver a release, voucher, receipt, bill	1056
of lading, shipping ticket, certificate, or other instrument for	1057
that purpose;	1058

(3) Enroll in, apply for, select, reject, change, amend, or	1059
discontinue, on the principal's behalf, a benefit or program;	1060

(4) Prepare, file, and maintain a claim of the principal for	1061
a benefit or assistance, financial or otherwise, to which the	1062
principal may be entitled under a statute or regulation;	1063

(5) Initiate, participate in, submit to alternative dispute	1064
resolution, settle, oppose, or propose or accept a compromise with	1065
respect to litigation concerning any benefit or assistance the	1066
principal may be entitled to receive under a statute or	1067
regulation;	1068

(6) Receive the financial proceeds of a claim described in	1069
division (B)(4) of this section and conserve, invest, disburse, or	1070
use for a lawful purpose anything so received.	1071

Sec. 1337.56. (A) As used in this section, "retirement plan"	1072
means a plan or account created by an employer, the principal, or	1073
another individual to provide retirement benefits or deferred	1074
compensation of which the principal is a participant, beneficiary,	1075
or owner, including any of the following plans or accounts:	1076

(1) An individual retirement account under section 408 of the	1077
Internal Revenue Code of 1986, 26 U.S.C. 408;	1078

(2) A Roth individual retirement account under section 408A	1079
of the Internal Revenue Code of 1986, 26 U.S.C. 408A;	1080

(3) A deemed individual retirement account under section	1081
408(q) of the Internal Revenue Code of 1986, 26 U.S.C. 408(q);	1082

(4) An annuity or mutual fund custodial account under section	1083
403(b) of the Internal Revenue Code of 1986, 26 U.S.C. 403(b);	1084

(5) A pension, profit-sharing, stock bonus, or other	1085
retirement plan qualified under section 401(a) of the Internal	1086
Revenue Code of 1986, 26 U.S.C. 401(a);	1087

(6) A plan under section 457(b) of the Internal Revenue Code	1088
of 1986, 26 U.S.C. 457(b);	1089

(7) A nonqualified deferred compensation plan under section	1090
409A of the Internal Revenue Code of 1986, 26 U.S.C. 409A.	1091

(B) Unless the power of attorney otherwise provides, language	1092
in a power of attorney granting general authority with respect to	1093
retirement plans authorizes the agent to do all of the following:	1094

(1) Select the form and timing of payments under a retirement	1095
plan and withdraw benefits from a plan;	1096

(2) Make a rollover, including a direct trustee-to-trustee	1097
rollover, of benefits from one retirement plan to another;	1098

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

1099

(4) Make contributions to a retirement plan;

1100

(5) Exercise investment powers available under a retirement	1101
plan;	1102

(6) Borrow from, sell assets to, or purchase assets from a	1103
retirement plan.	1104

Sec. 1337.57. Unless the power of attorney otherwise	1105
provides, language in a power of attorney granting general	1106
authority with respect to taxes authorizes the agent to do all of	1107
the following:	1108

(A) Prepare, sign, and file federal, state, local, and	1109
foreign income, gift, payroll, property, Federal Insurance	1110
Contributions Act, and other tax returns, claims for refunds,	1111
requests for extension of time, petitions regarding tax matters,	1112
and any other tax-related documents, including receipts, offers,	1113
waivers, consents, including consents and agreements under section	1114
2032A of the Internal Revenue Code of 1986, 26 U.S.C. 2032A,	1115
closing agreements, and any power of attorney required by the	1116
internal revenue service or other taxing authority with respect to	1117
a tax year upon which the statute of limitations has not run and	1118
the following twenty-five tax years;	1119

(B) Pay taxes due, collect refunds, post bonds, receive	1120
confidential information, and contest deficiencies determined by	1121
the internal revenue service or other taxing authority;	1122

(C) Exercise any election available to the principal under	1123
federal, state, local, or foreign tax law;	1124

(D) Act for the principal in all tax matters for all periods	1125
before the internal revenue service, or other taxing authority.	1126

Sec. 1337.58. (A) As used in this section, a gift "for the	1127
benefit of" a person includes a gift to a trust, an account under	1128
the Uniform Transfers to Minors Act, and a tuition savings account	1129
or prepaid tuition plan as defined under section 529 of the	1130
Internal Revenue Code of 1986, 26 U.S.C. 529.	1131

(B) Unless the power of attorney otherwise provides, language	1132
in a power of attorney granting general authority with respect to	1133
gifts authorizes the agent to do only the following:	1134

(1) Make outright to, or for the benefit of, a person, a gift	1135
of any of the principal's property, including by the exercise of a	1136
presently exercisable general power of appointment held by the	1137
principal, in an amount per donee not to exceed the annual dollar	1138
limits of the federal gift tax exclusion under section 2503(b) of	1139
the Internal Revenue Code of 1986, 26 U.S.C. 2503(b), without	1140
regard to whether the federal gift tax exclusion applies to the	1141
gift, or if the principal's spouse agrees to consent to a split	1142
gift pursuant to section 2513 of the Internal Revenue Code of	1143
1986, 26 U.S.C. 2513, in an amount per donee not to exceed twice	1144
the annual federal gift tax exclusion limit;	1145

(2) Consent, pursuant to section 2513 of the Internal Revenue	1146
Code of 1986, 26 U.S.C. 2513, to the splitting of a gift made by	1147
the principal's spouse in an amount per donee not to exceed the	1148
aggregate annual gift tax exclusions for both spouses.	1149

(C) An agent may make a gift of the principal's property,	1150
outright or by amending, creating, or funding a trust, only as the	1151
agent determines is consistent with the principal's objectives if	1152
actually known by the agent and, if unknown, as the agent	1153
determines is consistent with the principal's best interest based	1154
on all relevant factors, including all of the following:	1155

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

1156

(2) The principal's foreseeable obligations and need for	1157
maintenance;	1158

(3) Minimization of taxes, including income, estate,	1159
inheritance, generation-skipping transfer, and gift taxes;	1160

(4) Eligibility for a benefit, a program, or assistance under	1161
a statute or regulation;	1162

(5) The principal's personal history of making or joining in	1163
making gifts.	1164

Sec. 1337.59. In a power of attorney executed on or after	1165
March 29, 2006, and before the effective date of this section that	1166
either uses the statutory power of attorney form contained in	1167
former section 1337.18 of the Revised Code or that incorporates by	1168
reference any one or more of the powers contained in former	1169
section 1337.20 of the Revised Code, the powers granted shall be	1170
construed in accordance with former section 1337.20 of the Revised	1171
Code.	1172

Sec. 1337.60. A document substantially in the following form	1173
may be used to create a statutory form power of attorney that has	1174
the meaning and effect prescribed by sections 1337.21 to 1337.64	1175
of the Revised Code.	1176

[INSERT NAME OF JURISDICTION]

1177

STATUTORY FORM POWER OF ATTORNEY

1178

IMPORTANT INFORMATION

1179

This power of attorney authorizes another person (your agent)	1180
to make decisions concerning your property for you (the	1181
principal). Your agent will be able to make decisions and act with	1182
respect to your property (including your money) whether or not you	1183
are able to act for yourself. The meaning of authority over	1184
subjects listed on this form is explained in the Uniform Power of	1185
Attorney Act (sections 1337.21 to 1337.64 of the Revised Code).	1186

This power of attorney does not authorize the agent to make	1187
health-care decisions for you.	1188

You should select someone you trust to serve as your agent.	1189
Unless you specify otherwise, generally the agent's authority will	1190
continue until you die or revoke the power of attorney or the	1191
agent resigns or is unable to act for you.	1192

Your agent is entitled to reasonable compensation unless you	1193
state otherwise in the Special Instructions.	1194

This form provides for designation of one agent. If you wish	1195
to name more than one agent you may name a coagent in the Special	1196
Instructions. Coagents are not required to act together unless you	1197
include that requirement in the Special Instructions.	1198

If your agent is unable or unwilling to act for you, your	1199
power of attorney will end unless you have named a successor	1200
agent. You may also name a second successor agent.	1201

This power of attorney becomes effective immediately unless	1202
you state otherwise in the Special Instructions.	1203

ACTIONS REQUIRING EXPRESS AUTHORITY

1204

Unless expressly authorized and initialed by me in the	1205
Special Instructions, this power of attorney does not grant	1206
authority to my agent to do any of the following:	1207

(1) Create a trust;

1208

(2) Amend, revoke, or terminate an inter vivos trust, even if	1209
specific authority to do so is granted to the agent in the trust	1210
agreement;	1211

(3) Make a gift;

1212

(4) Create or change rights of survivorship;

1213

(5) Create or change a beneficiary designation;

1214

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

1215

(7) Waive the principal's right to be a beneficiary of a	1216
joint and survivor annuity, including a survivor benefit under a	1217
retirement plan;	1218

(8) Exercise fiduciary powers that the principal has	1219
authority to delegate.	1220

CAUTION: Granting any of the above eight powers will give	1221
your agent the authority to take actions that could significantly	1222
reduce your property or change how your property is distributed at	1223
your death.	1224

If you have questions about the power of attorney or the	1225
authority you are granting to your agent, you should seek legal	1226
advice before signing this form.	1227

DESIGNATION OF AGENT

1228

I, ..................................... (Name of Principal)	1229
name the following person as my agent:	1230

Name of Agent:		1231
	1232
Agent's Address:		1233
	1234
Agent's Telephone Number:		1235
	1236

DESIGNATION OF SUCCESSOR AGENT(S) (OPTIONAL)

1237

If my agent is unable or unwilling to act for me, I name as	1238
my successor agent:	1239

Name of Successor Agent:		1240
	1241
Successor Agent's Address:		1242
	1243
Successor Agent's Telephone Number:		1244
	1245

If my successor agent is unable or unwilling to act for me, I	1246
name as my second successor agent:	1247

Name of Second Successor Agent:		1248
	1249
Second Successor Agent's Address:		1250
	1251
Second Successor Agent's Telephone Number:		1252
	1253

GRANT OF GENERAL AUTHORITY

1254

I grant my agent and any successor agent general authority to	1255
act for me with respect to the following subjects as defined in	1256
the Uniform Power of Attorney Act (sections 1337.21 to 1337.64 of	1257
the Revised Code):	1258

(INITIAL each subject you want to include in the agent's	1259
general authority. If you wish to grant general authority over all	1260
of the subjects you may initial "All Preceding Subjects" instead	1261
of initialing each subject.)	1262

(...) Real Property

1263

(...) Tangible Personal Property

1264

(...) Stocks and Bonds

1265

(...) Commodities and Options

1266

(...) Banks and Other Financial Institutions

1267

(...) Operation of Entity or Business

1268

(...) Insurance and Annuities

1269

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

1270

(...) Claims and Litigation

1271

(...) Personal and Family Maintenance

1272

(...) Benefits from Governmental Programs or Civil or	1273
Military Service	1274

(...) Retirement Plans

1275

(...) Taxes

1276

(...) All Preceding Subjects

1277

LIMITATION ON AGENT'S AUTHORITY

1278

An agent that is not my ancestor, spouse, or descendant MAY	1279
NOT use my property to benefit the agent or a person to whom the	1280
agent owes an obligation of support unless I have included that	1281
authority in the Special Instructions.	1282

SPECIAL INSTRUCTIONS (OPTIONAL)

1283

You may give special instructions on the following lines:

1284

		1285
		1286
		1287
		1288
		1289
		1290
		1291
		1292
		1293

EFFECTIVE DATE

1294

This power of attorney is effective immediately unless I have	1295
stated otherwise in the Special Instructions.	1296

NOMINATION OF GUARDIAN (OPTIONAL)

1297

If it becomes necessary for a court to appoint a guardian of	1298
my estate or my person, I nominate the following person(s) for	1299
appointment:	1300

Name of Nominee for guardian of my estate:		1301
	1302
Nominee's Address:		1303
	1304
Nominee's Telephone Number:		1305
	1306
Name of Nominee for guardian of my person:		1307
	1308
Nominee's Address:		1309
	1310
Nominee's Telephone Number:		1311
	1312

RELIANCE ON THIS POWER OF ATTORNEY

1313

Any person, including my agent, may rely upon the validity of	1314
this power of attorney or a copy of it unless that person knows it	1315
has terminated or is invalid.	1316

SIGNATURE AND ACKNOWLEDGMENT

1317

				1318
Your Signature		Date		1319

	1320
Your Name Printed		1321
	1322
Your Address		1323
	1324
Your Telephone Number		1325

State of Ohio

1326

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

1327

This document was acknowledged before me on	1328
.................... (Date), by .......................... (Name	1329
of Principal).	1330

	..............................		1331
	Signature of Notary		1332
	My commission expires:		1333
	This document prepared by:		1334
			1335
			1336

IMPORTANT INFORMATION FOR AGENT

1337

Agent's Duties

1338

When you accept the authority granted under this power of	1339
attorney, a special legal relationship is created between you and	1340
the principal. This relationship imposes upon you legal duties	1341
that continue until you resign or the power of attorney is	1342
terminated or revoked. You must:	1343

(1) Do what you know the principal reasonably expects you to	1344
do with the principal's property or, if you do not know the	1345
principal's expectations, act in the principal's best interest;	1346

(2) Act in good faith;

1347

(3) Do nothing beyond the authority granted in this power of	1348
attorney;	1349

(4) Attempt to preserve the principal's estate plan if you	1350
know the plan and preserving the plan is consistent with the	1351
principal's best interest;	1352

(5) Disclose your identity as an agent whenever you act for	1353
the principal by writing or printing the name of the principal and	1354
signing your own name as "agent" in the following manner:	1355

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

1356

Unless the Special Instructions in this power of attorney	1357
state otherwise, you must also:	1358

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

1359

(2) Avoid conflicts that would impair your ability to act in	1360
the principal's best interest;	1361

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

1362

(4) Keep a record of all receipts, disbursements, and	1363
transactions made on behalf of the principal;	1364

(5) Cooperate with any person that has authority to make	1365
health-care decisions for the principal to do what you know the	1366
principal reasonably expects or, if you do not know the	1367
principal's expectations, to act in the principal's best interest.	1368

Termination of Agent's Authority

1369

You must stop acting on behalf of the principal if you learn	1370
of any event that terminates this power of attorney or your	1371
authority under this power of attorney. Events that terminate a	1372
power of attorney or your authority to act under a power of	1373
attorney include:	1374

(1) The death of the principal;

1375

(2) The principal's revocation of the power of attorney or	1376
your authority;	1377

(3) The occurrence of a termination event stated in the power	1378
of attorney;	1379

(4) The purpose of the power of attorney is fully	1380
accomplished;	1381

(5) If you are married to the principal, a legal action is	1382
filed with a court to end your marriage, or for your legal	1383
separation, unless the Special Instructions in this power of	1384
attorney state that such an action will not terminate your	1385
authority.	1386

Liability of Agent

1387

The meaning of the authority granted to you is defined in the	1388
Uniform Power of Attorney Act (sections 1337.21 to 1337.64 of the	1389
Revised Code). If you violate the Uniform Power of Attorney Act or	1390
act outside the authority granted, you may be liable for any	1391
damages caused by your violation.	1392

If there is anything about this document or your duties that	1393
you do not understand, you should seek legal advice.	1394

Sec. 1337.61. The following optional form may be used by an	1395
agent to certify facts concerning a power of attorney.	1396

AGENT'S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY	1397
AND AGENT'S AUTHORITY	1398

State of Ohio

1399

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

1400

I, ......................................... (Name of Agent),	1401
certify under penalty of perjury that	1402
............................. (Name of Principal) granted me	1403
authority as an agent or successor agent in a power of attorney	1404
dated ................................	1405

I further certify that to my knowledge:

1406

(1) The Principal is alive and has not revoked the Power of	1407
Attorney or my authority to act under the Power of Attorney and	1408
the Power of Attorney and my authority to act under the Power of	1409
Attorney have not terminated;	1410

(2) If the Power of Attorney was drafted to become effective	1411
upon the happening of an event or contingency, the event or	1412
contingency has occurred;	1413

(3) If I was named as a successor agent, the prior agent is	1414
no longer able or willing to serve;	1415

	(4)	1416
	1417
(Insert other relevant statements).		1418

SIGNATURE AND ACKNOWLEDGMENT

1419

				1420
Agent's Signature		Date		1421

	1422
Agent's Name Printed		1423
	1424
Agent's Address		1425
	1426
Agent's Telephone Number		1427

State of Ohio

1428

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

1429

This document was acknowledged before me on	1430
......................, (Date) by ................................	1431
(Name of Agent).	1432

	..............................		1433
	Signature of Notary		1434
	My commission expires:		1435
	This document prepared by:		1436
			1437
			1438

Sec. 1337.62. In applying and construing sections 1337.21 to	1440
1337.64 of the Revised Code, consideration shall be given to the	1441
need to promote uniformity of the law with respect to its subject	1442
matter among the states that enact it.	1443

Sec. 1337.63. Sections 1337.21 to 1337.64 of the Revised	1444
Code modify, limit, and supersede the "Electronic Signatures in	1445
Global and National Commerce Act," 15 U.S.C. 7001 et seq., with	1446
the exception of section 101(c) of that act, 15 U.S.C. 7001(c).	1447
Sections 1337.21 to 1337.64 of the Revised Code do not authorize	1448
electronic delivery of any of the notices described in section	1449
103(b) of that act, 15 U.S.C. 7003(b).	1450

Sec. 1337.64. (A) Except as otherwise provided in sections	1451
1337.21 to 1337.64 of the Revised Code, on the effective date of	1452
this section, those sections apply to all of the following:	1453

(1) A power of attorney created before, on, or after the	1454
effective date of this section;	1455

(2) A judicial proceeding concerning a power of attorney	1456
commenced on or after the effective date of this section;	1457

(3) A judicial proceeding concerning a power of attorney	1458
commenced before the effective date of this section, unless the	1459
court finds that application of a provision of sections 1337.21 to	1460
1337.64 of the Revised Code would substantially interfere with the	1461
effective conduct of the judicial proceeding or prejudice the	1462
rights of a party, in which case that provision does not apply and	1463
the superseded law applies.	1464

(B) Sections 1337.21 to 1337.64 of the Revised Code do not	1465
affect an act done before the effective date of this section.	1466

Sec. 2101.24. (A)(1) Except as otherwise provided by law,	1467
the probate court has exclusive jurisdiction:	1468

(a) To take the proof of wills and to admit to record	1469
authenticated copies of wills executed, proved, and allowed in the	1470
courts of any other state, territory, or country. If the probate	1471
judge is unavoidably absent, any judge of the court of common	1472
pleas may take proof of wills and approve bonds to be given, but	1473
the record of these acts shall be preserved in the usual records	1474
of the probate court.	1475

(b) To grant and revoke letters testamentary and of	1476
administration;	1477

(c) To direct and control the conduct and settle the accounts	1478
of executors and administrators and order the distribution of	1479
estates;	1480

(d) To appoint the attorney general to serve as the	1481
administrator of an estate pursuant to section 2113.06 of the	1482
Revised Code;	1483

(e) To appoint and remove guardians, conservators, and	1484
testamentary trustees, direct and control their conduct, and	1485
settle their accounts;	1486

(f) To grant marriage licenses;

1487

(g) To make inquests respecting persons who are so mentally	1488
impaired as a result of a mental or physical illness or	1489
disability, or mental retardation, or as a result of chronic	1490
substance abuse, that they are unable to manage their property and	1491
affairs effectively, subject to guardianship;	1492

(h) To qualify assignees, appoint and qualify trustees and	1493
commissioners of insolvents, control their conduct, and settle	1494
their accounts;	1495

(i) To authorize the sale of lands, equitable estates, or	1496
interests in lands or equitable estates, and the assignments of	1497
inchoate dower in such cases of sale, on petition by executors,	1498
administrators, and guardians;	1499

(j) To authorize the completion of real estate contracts on	1500
petition of executors and administrators;	1501

(k) To construe wills;

1502

(l) To render declaratory judgments, including, but not	1503
limited to, those rendered pursuant to section 2107.084 of the	1504
Revised Code;	1505

(m) To direct and control the conduct of fiduciaries and	1506
settle their accounts;	1507

(n) To authorize the sale or lease of any estate created by	1508
will if the estate is held in trust, on petition by the trustee;	1509

(o) To terminate a testamentary trust in any case in which a	1510
court of equity may do so;	1511

(p) To hear and determine actions to contest the validity of	1512
wills;	1513

(q) To make a determination of the presumption of death of	1514
missing persons and to adjudicate the property rights and	1515
obligations of all parties affected by the presumption;	1516

(r) To hear and determine an action commenced pursuant to	1517
section 3107.41 of the Revised Code to obtain the release of	1518
information pertaining to the birth name of the adopted person and	1519
the identity of the adopted person's biological parents and	1520
biological siblings;	1521

(s) To act for and issue orders regarding wards pursuant to	1522
section 2111.50 of the Revised Code;	1523

(t) To hear and determine actions against sureties on the	1524
bonds of fiduciaries appointed by the probate court;	1525

(u) To hear and determine actions involving informed consent	1526
for medication of persons hospitalized pursuant to section	1527
5122.141 or 5122.15 of the Revised Code;	1528

(v) To hear and determine actions relating to durable powers	1529
of attorney for health care as described in division (D) of	1530
section 1337.16 of the Revised Code;	1531

(w) To hear and determine actions commenced by objecting	1532
individuals, in accordance with section 2133.05 of the Revised	1533
Code;	1534

(x) To hear and determine complaints that pertain to the use	1535
or continuation, or the withholding or withdrawal, of	1536
life-sustaining treatment in connection with certain patients	1537
allegedly in a terminal condition or in a permanently unconscious	1538
state pursuant to division (E) of section 2133.08 of the Revised	1539
Code, in accordance with that division;	1540

(y) To hear and determine applications that pertain to the	1541
withholding or withdrawal of nutrition and hydration from certain	1542
patients allegedly in a permanently unconscious state pursuant to	1543
section 2133.09 of the Revised Code, in accordance with that	1544
section;	1545

(z) To hear and determine applications of attending	1546
physicians in accordance with division (B) of section 2133.15 of	1547
the Revised Code;	1548

(aa) To hear and determine actions relative to the use or	1549
continuation of comfort care in connection with certain principals	1550
under durable powers of attorney for health care, declarants under	1551
declarations, or patients in accordance with division (E) of	1552
either section 1337.16 or 2133.12 of the Revised Code;	1553

(bb) To hear and determine applications for an order	1554
relieving an estate from administration under section 2113.03 of	1555
the Revised Code;	1556

(cc) To hear and determine applications for an order granting	1557
a summary release from administration under section 2113.031 of	1558
the Revised Code;	1559

(dd) To hear and determine actions relating to the exercise	1560
of the right of disposition, in accordance with section 2108.90 of	1561
the Revised Code;	1562

(ee) To hear and determine actions relating to the	1563
disinterment and reinterment of human remains under section 517.23	1564
of the Revised Code;	1565

(ff) To hear and determine petitions for an order for	1566
treatment of a person suffering from alcohol and other drug abuse	1567
filed under section 3793.34 of the Revised Code and to order	1568
treatment of that nature in accordance with, and take other	1569
actions afforded to the court under, sections 3793.31 to 3793.39	1570
of the Revised Code.	1571

(2) In addition to the exclusive jurisdiction conferred upon	1572
the probate court by division (A)(1) of this section, the probate	1573
court shall have exclusive jurisdiction over a particular subject	1574
matter if both of the following apply:	1575

(a) Another section of the Revised Code expressly confers	1576
jurisdiction over that subject matter upon the probate court.	1577

(b) No section of the Revised Code expressly confers	1578
jurisdiction over that subject matter upon any other court or	1579
agency.	1580

(B)(1) The probate court has concurrent jurisdiction with,	1581
and the same powers at law and in equity as, the general division	1582
of the court of common pleas to issue writs and orders, and to	1583
hear and determine actions as follows:	1584

(a) If jurisdiction relative to a particular subject matter	1585
is stated to be concurrent in a section of the Revised Code or has	1586
been construed by judicial decision to be concurrent, any action	1587
that involves that subject matter;	1588

(b) Any action that involves an inter vivos trust; a trust	1589
created pursuant to section 5815.28 of the Revised Code; a	1590
charitable trust or foundation; subject to divisions (A)(1)(u) and	1591
(z) of this section, a power of attorney, including, but not	1592
limited to, a durable power of attorney; the medical treatment of	1593
a competent adult; or a writ of habeas corpus.	1594

(2) Any action that involves a concurrent jurisdiction	1595
subject matter and that is before the probate court may be	1596
transferred by the probate court, on its order, to the general	1597
division of the court of common pleas.	1598

(C) The probate court has plenary power at law and in equity	1599
to dispose fully of any matter that is properly before the court,	1600
unless the power is expressly otherwise limited or denied by a	1601
section of the Revised Code.	1602

(D) The jurisdiction acquired by a probate court over a	1603
matter or proceeding is exclusive of that of any other probate	1604
court, except when otherwise provided by law.	1605

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

1606

(1) "Class member" means an individual who fails to survive	1607
the testator but who would have taken under a devise in the form	1608
of a class gift had the individual survived the testator.	1609

(2) "Descendant of a grandparent" means an individual who	1610
qualifies as a descendant of a grandparent of the testator or of	1611
the donor of a power of appointment under either of the following:	1612

(a) The rules of construction applicable to a class gift	1613
created in the testator's will if the devise or the exercise of	1614
the power of appointment is in the form of a class gift;	1615

(b) The rules for intestate succession if the devise or the	1616
exercise of the power of appointment is not in the form of a class	1617
gift.	1618

(3) "Devise" means an alternative devise, a devise in the	1619
form of a class gift, or an exercise of a power of appointment.	1620

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

1621

(a) A class member if the devise is in the form of a class	1622
gift;	1623

(b) An individual or class member who was deceased at the	1624
time the testator executed the testator's will or an individual or	1625
class member who was then living but who failed to survive the	1626
testator;	1627

(c) An appointee under a power of appointment exercised by	1628
the testator's will.	1629

(5) "Per stirpes" means that the shares of the descendants of	1630
a devisee who does not survive the testator are determined in the	1631
same way they would have been determined under division (A) of	1632
section 2105.06 of the Revised Code if the devisee had died	1633
intestate and unmarried on the date of the testator's death.	1634

(6) "Stepchild" means a child of the surviving, deceased, or	1635
former spouse of the testator or of the donor of a power of	1636
appointment and not of the testator or donor.	1637

(7) "Surviving devisee" or "surviving descendant" means a	1638
devisee or descendant, whichever is applicable, who survives the	1639
testator by at least one hundred twenty hours.	1640

(8) "Testator" includes the donee of a power of appointment	1641
if the power is exercised in the testator's will.	1642

(B)(1) As used in "surviving descendants" in divisions	1643
(B)(2)(a) and (b) of this section, "descendants" means the	1644
descendants of a deceased devisee or class member under the	1645
applicable division who would take under a class gift created in	1646
the testator's will.	1647

(2) Unless a contrary intent appears in the will, if a	1648
devisee fails to survive the testator and is a grandparent, a	1649
descendant of a grandparent, or a stepchild of either the testator	1650
or the donor of a power of appointment exercised by the testator's	1651
will, either of the following applies:	1652

(a) If the devise is not in the form of a class gift and the	1653
deceased devisee leaves surviving descendants, a substitute gift	1654
is created in the devisee's surviving descendants. The surviving	1655
descendants take, per stirpes, the property to which the devisee	1656
would have been entitled had the devisee survived the testator.	1657

(b) If the devise is in the form of a class gift, other than	1658
a devise to "issue," "descendants," "heirs of the body," "heirs,"	1659
"next of kin," "relatives," or "family," or a class described by	1660
language of similar import, a substitute gift is created in the	1661
surviving descendants of any deceased devisee. The property to	1662
which the devisees would have been entitled had all of them	1663
survived the testator passes to the surviving devisees and the	1664
surviving descendants of the deceased devisees. Each surviving	1665
devisee takes the share to which the surviving devisee would have	1666
been entitled had the deceased devisees survived the testator.	1667
Each deceased devisee's surviving descendants who are substituted	1668
for the deceased devisee take, per stirpes, the share to which the	1669
deceased devisee would have been entitled had the deceased devisee	1670
survived the testator. For purposes of division (B)(2)(b) of this	1671
section, "deceased devisee" means a class member who failed to	1672
survive the testator by at least one hundred twenty hours and left	1673
one or more surviving descendants.	1674

(C) For purposes of this section, each of the following	1675
applies:	1676

(1) Attaching the word "surviving" or "living" to a devise,	1677
such as a gift "to my surviving (or living) children," is not, in	1678
the absence of other language in the will or other evidence to the	1679
contrary, a sufficient indication of an intent to negate the	1680
application of division (B) of this section.	1681

(2) Attaching other words of survivorship to a devise, such	1682
as "to my child, if my child survives me," is, in the absence of	1683
other language in the will or other evidence to the contrary, a	1684
sufficient indication of an intent to negate the application of	1685
division (B) of this section.	1686

(3) A residuary clause is not a sufficient indication of an	1687
intent to negate the application of division (B) of this section	1688
unless the will specifically provides that upon lapse or failure	1689
the nonresiduary devise, or nonresiduary devises in general, pass	1690
under the residuary clause.	1691

(4) Unless the language creating a power of appointment	1692
expressly excludes the substitution of the descendants of an	1693
appointee for the appointee, a surviving descendant of a deceased	1694
appointee of a power of appointment may be substituted for the	1695
appointee under this section, whether or not the descendant is an	1696
object of the power of appointment.	1697

(D) Except as provided in division (A), (B), or (C) of this	1698
section, each of the following applies:	1699

(1) A devise, other than a residuary devise, that fails for	1700
any reason becomes a part of the residue.	1701

(2) If the residue is devised to two or more persons, the	1702
share of a residuary devisee that fails for any reason passes to	1703
the other residuary devisee, or to other residuary devisees in	1704
proportion to the interest of each in the remaining part of the	1705
residue.	1706

(3) If a residuary devise fails for any reason in its	1707
entirety, the residue passes by intestate succession.	1708

(E) This section applies only to outright devises and	1709
appointments. Devises and appointments in trust, including to a	1710
testamentary trust, are subject to section 5808.19 of the Revised	1711
Code.	1712

(F) This section applies to wills of decedents who die on or	1713
after the effective date of this section.	1714

Sec. 2109.21. (A) An administrator, special administrator,	1715
administrator de bonis non, or administrator with the will annexed	1716
shall be a resident of this state and shall be removed on proof	1717
that the administrator is no longer a resident of this state.	1718

(B)(1) To qualify for appointment as executor or trustee, an	1719
executor or a trustee named in a will or nominated in accordance	1720
with any power of nomination conferred in a will, may be a	1721
resident of this state or, as provided in this division, a	1722
nonresident of this state. To qualify for appointment, a	1723
nonresident executor or trustee named in, or nominated pursuant	1724
to, a will shall be an individual who is related to the maker of	1725
the will by consanguinity or affinity, or a person who resides in	1726
a state that has statutes or rules that authorize the appointment	1727
of a nonresident person who is not related to the maker of a will	1728
by consanguinity or affinity, as an executor or trustee when named	1729
in, or nominated pursuant to, a will. No such executor or trustee	1730
shall be refused appointment or removed solely because the	1731
executor or trustee is not a resident of this state.	1732

The court may require that a nonresident executor or trustee	1733
named in, or nominated pursuant to, a will assure that all of the	1734
assets of the decedent that are in the county at the time of the	1735
death of the decedent will remain in the county until distribution	1736
or until the court determines that the assets may be removed from	1737
the county.	1738

(2) In accordance with this division and section 2129.08 of	1739
the Revised Code, the court shall appoint as an ancillary	1740
administrator a person who is named in the will of a nonresident	1741
decedent, or who is nominated in accordance with any power of	1742
nomination conferred in the will of a nonresident decedent, as a	1743
general executor of the decedent's estate or as executor of the	1744
portion of the decedent's estate located in this state, whether or	1745
not the person so named or nominated is a resident of this state.	1746

To qualify for appointment as an ancillary administrator, a	1747
person who is not a resident of this state and who is named or	1748
nominated as described in this division, shall be an individual	1749
who is related to the maker of the will by consanguinity or	1750
affinity, or a person who resides in a state that has statutes or	1751
rules that authorize the appointment of a nonresident of that	1752
state who is not related to the maker of a will by consanguinity	1753
or affinity, as an ancillary administrator when the nonresident is	1754
named in a will or nominated in accordance with any power of	1755
nomination conferred in a will. If a person who is not a resident	1756
of this state and who is named or nominated as described in this	1757
division so qualifies for appointment as an ancillary	1758
administrator and if the provisions of section 2129.08 of the	1759
Revised Code are satisfied, the court shall not refuse to appoint	1760
the person, and shall not remove the person, as ancillary	1761
administrator solely because the person is not a resident of this	1762
state.	1763

The court may require that an ancillary administrator who is	1764
not a resident of this state and who is named or nominated as	1765
described in this division, assure that all of the assets of the	1766
decedent that are in the county at the time of the death of the	1767
decedent will remain in the county until distribution or until the	1768
court determines that the assets may be removed from the county.	1769

(C)(1) A guardian shall be a resident of this state, except	1770
that the court may appoint a nonresident of this state as a	1771
guardian if any of the following applies:	1772

(a) The nonresident is named in a will by a parent of a	1773
minor.	1774

(b) The nonresident is selected by a minor over the age of	1775
fourteen years as provided by section 2111.12 of the Revised Code.	1776

(c) The nonresident is nominated in or pursuant to a durable	1777
power of attorney ~~as described in division (D) of~~under section	1778
~~1337.09~~1337.24 of the Revised Code or a writing as described in	1779
division (A) of section 2111.121 of the Revised Code.	1780

(2) A guardian, other than a guardian named in a will by a	1781
parent of a minor, selected by a minor over the age of fourteen	1782
years, or nominated in or pursuant to a durable power of attorney	1783
or writing described in division (C)(1)(c) of this section, may be	1784
removed on proof that the guardian is no longer a resident of this	1785
state.	1786

(D) Any fiduciary, whose residence qualifications are not	1787
defined in this section, shall be a resident of this state, and	1788
shall be removed on proof that the fiduciary is no longer a	1789
resident of this state.	1790

(E) Any fiduciary, in order to assist in the carrying out of	1791
the fiduciary's fiduciary duties, may employ agents who are not	1792
residents of the county or of this state.	1793

Sec. 2111.02. (A) When found necessary, the probate court on	1794
its own motion or on application by any interested party shall	1795
appoint, subject to divisions (C) and (D) of this section and to	1796
section 2109.21 and division (B) of section 2111.121 of the	1797
Revised Code, a guardian of the person, the estate, or both, of a	1798
minor or incompetent, provided the person for whom the guardian is	1799
to be appointed is a resident of the county or has a legal	1800
settlement in the county and, except in the case of a minor, has	1801
had the opportunity to have the assistance of counsel in the	1802
proceeding for the appointment of such guardian. An interested	1803
party includes, but is not limited to, a person nominated in a	1804
durable power of attorney ~~as described in division (D) of~~under	1805
section ~~1337.09~~1337.24 of the Revised Code or in a writing as	1806
described in division (A) of section 2111.121 of the Revised Code.	1807

Except when the guardian of an incompetent is an agency under	1808
contract with the department of developmental disabilities for the	1809
provision of protective services under sections 5123.55 to 5123.59	1810
of the Revised Code, the guardian of an incompetent, by virtue of	1811
such appointment, shall be the guardian of the minor children of	1812
the guardian's ward, unless the court appoints some other person	1813
as their guardian.	1814

When the primary purpose of the appointment of a guardian is,	1815
or was, the collection, disbursement, or administration of moneys	1816
awarded by the veterans administration to the ward, or assets	1817
derived from such moneys, no court costs shall be charged in the	1818
proceeding for the appointment or in any subsequent proceedings	1819
made in pursuance of the appointment, unless the value of the	1820
estate, including the moneys then due under the veterans	1821
administration award, exceeds one thousand five hundred dollars.	1822

(B)(1) If the probate court finds it to be in the best	1823
interest of an incompetent or minor, it may appoint pursuant to	1824
divisions (A) and (C) of this section, on its own motion or on	1825
application by an interested party, a limited guardian with	1826
specific limited powers. The sections of the Revised Code, rules,	1827
and procedures governing guardianships apply to a limited	1828
guardian, except that the order of appointment and letters of	1829
authority of a limited guardian shall state the reasons for, and	1830
specify the limited powers of, the guardian. The court may appoint	1831
a limited guardian for a definite or indefinite period. An	1832
incompetent or minor for whom a limited guardian has been	1833
appointed retains all of the incompetent's or minor's rights in	1834
all areas not affected by the court order appointing the limited	1835
guardian.	1836

(2) If a guardian appointed pursuant to division (A) of this	1837
section is temporarily or permanently removed or resigns, and if	1838
the welfare of the ward requires immediate action, at any time	1839
after the removal or resignation, the probate court may appoint,	1840
ex parte and with or without notice to the ward or interested	1841
parties, an interim guardian for a maximum period of fifteen days.	1842
If the court appoints the interim guardian ex parte or without	1843
notice to the ward, the court, at its first opportunity, shall	1844
enter upon its journal with specificity the reason for acting ex	1845
parte or without notice, and, as soon as possible, shall serve	1846
upon the ward a copy of the order appointing the interim guardian.	1847
For good cause shown, after notice to the ward and interested	1848
parties and after hearing, the court may extend an interim	1849
guardianship for a specified period, but not to exceed an	1850
additional thirty days.	1851

(3) If a minor or incompetent has not been placed under a	1852
guardianship pursuant to division (A) of this section and if an	1853
emergency exists, and if it is reasonably certain that immediate	1854
action is required to prevent significant injury to the person or	1855
estate of the minor or incompetent, at any time after it receives	1856
notice of the emergency, the court, ex parte, may issue any order	1857
that it considers necessary to prevent injury to the person or	1858
estate of the minor or incompetent, or may appoint an emergency	1859
guardian for a maximum period of seventy-two hours. A written copy	1860
of any order issued by a court under this division shall be served	1861
upon the incompetent or minor as soon as possible after its	1862
issuance. Failure to serve such an order after its issuance or	1863
prior to the taking of any action under its authority does not	1864
invalidate the order or the actions taken. The powers of an	1865
emergency guardian shall be specified in the letters of	1866
appointment, and shall be limited to those powers that are	1867
necessary to prevent injury to the person or estate of the minor	1868
or incompetent. If the court acts ex parte or without notice to	1869
the minor or incompetent, the court, at its first opportunity,	1870
shall enter upon its journal a record of the case and, with	1871
specificity, the reason for acting ex parte or without notice. For	1872
good cause shown, after notice to the minor or incompetent and	1873
interested parties, and after hearing, the court may extend an	1874
emergency guardianship for a specified period, but not to exceed	1875
an additional thirty days.	1876

(C) Prior to the appointment of a guardian or limited	1877
guardian under division (A) or (B)(1) of this section, the court	1878
shall conduct a hearing on the matter of the appointment. The	1879
hearing shall be conducted in accordance with all of the	1880
following:	1881

(1) The proposed guardian or limited guardian shall appear at	1882
the hearing and, if appointed, shall swear under oath that the	1883
proposed guardian or limited guardian has made and will continue	1884
to make diligent efforts to file a true inventory in accordance	1885
with section 2111.14 of the Revised Code and find and report all	1886
assets belonging to the estate of the ward and that the proposed	1887
guardian or limited guardian faithfully and completely will	1888
fulfill the other duties of guardian, including the filing of	1889
timely and accurate reports and accountings;	1890

(2) If the hearing is conducted by a referee, the procedures	1891
set forth in Civil Rule 53 shall be followed;	1892

(3) If the hearing concerns the appointment of a guardian or	1893
limited guardian for an alleged incompetent, the burden of proving	1894
incompetency shall be by clear and convincing evidence;	1895

(4) Upon request of the applicant, the alleged incompetent	1896
for whom the appointment is sought or the alleged incompetent's	1897
counsel, or any interested party, a recording or record of the	1898
hearing shall be made;	1899

(5) Evidence of a less restrictive alternative to	1900
guardianship may be introduced, and when introduced, shall be	1901
considered by the court;	1902

(6) The court may deny a guardianship based upon a finding	1903
that a less restrictive alternative to guardianship exists;	1904

(7) If the hearing concerns the appointment of a guardian or	1905
limited guardian for an alleged incompetent, the alleged	1906
incompetent has all of the following rights:	1907

(a) The right to be represented by independent counsel of the	1908
alleged incompetent's choice;	1909

(b) The right to have a friend or family member of the	1910
alleged incompetent's choice present;	1911

(c) The right to have evidence of an independent expert	1912
evaluation introduced;	1913

(d) If the alleged incompetent is indigent, upon the alleged	1914
incompetent's request:	1915

(i) The right to have counsel and an independent expert	1916
evaluator appointed at court expense;	1917

(ii) If the guardianship, limited guardianship, or standby	1918
guardianship decision is appealed, the right to have counsel	1919
appointed and necessary transcripts for appeal prepared at court	1920
expense.	1921

(D)(1) When a person has been nominated to be a guardian of	1922
the estate of a minor in or pursuant to a durable power of	1923
attorney ~~as described in division (D) of~~under section ~~1337.09~~	1924
1337.24 of the Revised Code or a writing as described in division	1925
(A) of section 2111.121 of the Revised Code, the person nominated	1926
has preference in appointment over a person selected by the minor.	1927
A person who has been nominated to be a guardian of the person of	1928
a minor in or pursuant to a durable power of attorney or writing	1929
of that nature does not have preference in appointment over a	1930
person selected by the minor, but the probate court may appoint	1931
the person named in the durable power of attorney or the writing,	1932
the person selected by the minor, or another person as guardian of	1933
the person of the minor.	1934

(2) A person nominated as a guardian of an incompetent adult	1935
child pursuant to a durable power of attorney under section	1936
~~1337.09~~1337.24 or pursuant to section 2111.121 of the Revised	1937
Code shall have preference in appointment over a person applying	1938
to be guardian if the person nominated is competent, suitable, and	1939
willing to accept the appointment, and if the incompetent adult	1940
child does not have a spouse or an adult child and has not	1941
designated a guardian prior to the court finding the adult child	1942
incompetent.	1943

Sec. 2111.12. (A) A minor over the age of fourteen years may	1944
select a guardian who shall be appointed if a suitable person. If	1945
~~such~~a minor over the age of fourteen years fails to select a	1946
suitable person, an appointment may be made without reference to	1947
the minor's wishes. The minor shall not select one person to be	1948
the guardian of the minor's estate only and another to be the	1949
guardian of the person only, unless the court ~~which~~that appoints	1950
is of the opinion that the interests of ~~such~~that minor will	1951
thereby be promoted.	1952

(B) A surviving parent by last will in writing may appoint a	1953
guardian for any of the surviving parent's children, whether born	1954
at the time of making the will or afterward, to continue during	1955
the minority of the child or for a less time.	1956

When the father or mother of a minor names a person as	1957
guardian of the estate of ~~such~~that minor in a will, the person	1958
named shall have preference in appointment over the person	1959
selected by ~~such~~the minor. A person named in such a will as	1960
guardian of the person of ~~such~~that minor shall have no preference	1961
in appointment over the person selected by ~~such~~the minor, but in	1962
~~such~~that event the probate court may appoint the person named in	1963
the will, the person selected by the minor, or some other person.	1964

Whenever a testamentary guardian is appointed, the	1965
testamentary guardian's duties, powers, and liabilities in all	1966
other respects shall be governed by the law regulating guardians	1967
not appointed by will.	1968

(C) A parent pursuant to a durable power of attorney as	1969
~~described in division (D) of~~under section ~~1337.09~~1337.24 or a	1970
writing as described in division (A) of section 2111.121 of the	1971
Revised Code may nominate a person to be a guardian for one or	1972
more of the parent's minor children, whether born at the time of	1973
the making of the petition or afterward.	1974

Sec. 2111.121. (A) A person may nominate in a writing, as	1975
described in this division, another person to be the guardian of	1976
the nominator's person, estate, or both or the guardian of the	1977
person, the estate, or both, of one or more of the nominator's	1978
minor or incompetent adult children, whether born at the time of	1979
the execution of the writing or afterward, subject to notice and a	1980
hearing pursuant to section 2111.02 of the Revised Code. The	1981
nomination is for consideration by a court if proceedings for the	1982
appointment of a guardian of the person, the estate, or both, for	1983
the person making the nomination or if proceedings for the	1984
appointment of a guardian as the guardian of the person, the	1985
estate, or both of one or more of the nominator's minor or	1986
incompetent adult children are commenced at a later time. The	1987
person may authorize, in a writing of that nature, the person	1988
nominated as guardian to nominate a successor guardian for	1989
consideration by a court. The person also may direct, in a writing	1990
of that nature, that bond be waived for a person nominated as	1991
guardian in it or nominated as a successor guardian in accordance	1992
with an authorization in it.	1993

To be effective as a nomination, the writing shall be signed	1994
by the person making the nomination in the presence of two	1995
witnesses; signed by the witnesses; contain, immediately prior to	1996
their signatures, an attestation of the witnesses that the person	1997
making the nomination signed the writing in their presence; and be	1998
acknowledged by the person making the nomination before a notary	1999
public.	2000

(B) If a person has nominated, in a writing as described in	2001
division (A) of this section or in a durable power of attorney as	2002
~~described in division (D) of~~under section ~~1337.09~~1337.24 of the	2003
Revised Code, another person to be the guardian of the nominator's	2004
person, estate, or both, and proceedings for the appointment of a	2005
guardian for the person are commenced at a later time, the court	2006
involved shall appoint the person nominated as guardian in the	2007
writing or durable power of attorney most recently executed if the	2008
person nominated is competent, suitable, and willing to accept the	2009
appointment. If the writing or durable power of attorney contains	2010
a waiver of bond, the court shall waive bond of the person	2011
nominated as guardian unless it is of the opinion that the	2012
interest of the trust demands it.	2013

(C) Nomination of a person as a guardian or successor	2014
guardian of the person, the estate, or both of one or more of the	2015
nominator's minor or incompetent adult children under division (A)	2016
of this section, and any subsequent appointment of the guardian or	2017
successor guardian as guardian under section 2111.02 of the	2018
Revised Code, does not vacate the jurisdiction of any other court	2019
that previously may have exercised jurisdiction over the person of	2020
the minor or incompetent adult child.	2021

(D) The writing containing the nomination of a person to be	2022
the guardian of the person, the estate, or both of one or more of	2023
the nominator's minor or incompetent adult children under division	2024
(A) of this section may be filed with the probate court for	2025
safekeeping, and the probate court shall designate the nomination	2026
as the nomination of a standby guardian.	2027

Sec. 3793.31. As used in sections 3793.31 to 3793.39 of the	2028
Revised Code:	2029

(A) "Alcohol and other drug abuse" means alcoholism or drug	2030
addiction.	2031

(B) "Another drug" means a controlled substance as defined in	2032
section 3719.01 of the Revised Code or a harmful intoxicant as	2033
defined in section 2925.01 of the Revised Code.	2034

(C) "Board of alcohol, drug addiction, and mental health	2035
services" means a board of alcohol, drug addiction, and mental	2036
health services established under section 340.02 or 340.021 of the	2037
Revised Code.	2038

(D) "Danger" or "threat of danger to self, family, or others"	2039
means substantial physical harm or threat of substantial physical	2040
harm upon self, family, or others.	2041

(E) "Hospital" has the same meaning as in section 3701.01 or	2042
3727.01 of the Revised Code but does not include either a hospital	2043
operated by the department of mental health or an inpatient unit	2044
licensed by the department.	2045

(F) "Intoxicated" means being under the influence of alcohol,	2046
another drug, or both alcohol and another drug and, as a result,	2047
having a significantly impaired ability to function.	2048

(G) "Petitioner" means a person who institutes a proceeding	2049
under sections 3793.32 to 3793.39 of the Revised Code.	2050

(H) "Probate court" means the probate division of the court	2051
of common pleas.	2052

(I) "Qualified health professional" means a person that is	2053
properly credentialed or licensed to conduct a drug and alcohol	2054
assessment and diagnosis under Ohio law.	2055

(J) "Residence" means the legal residence of a person as	2056
determined by applicable principles governing conflicts of law.	2057

(K) "Respondent" means a person alleged in a petition filed	2058
or hearing under sections 3793.32 to 3793.39 of the Revised Code	2059
to be a person who is suffering from alcohol and other drug abuse	2060
and who should be ordered under those sections to undergo	2061
treatment.	2062

(L) "Treatment" means services and programs for the care and	2063
rehabilitation of intoxicated persons and persons suffering from	2064
alcohol and other drug abuse. "Treatment" includes residential	2065
treatment, a halfway house setting, and an intensive outpatient or	2066
outpatient level of care.	2067

Sec. 3793.32. A probate court may order involuntary treatment	2068
for a person suffering from alcohol and other drug abuse pursuant	2069
to the procedures set forth in sections 3793.31 to 3793.39 of the	2070
Revised Code.	2071

Sec. 3793.33. No person shall be ordered to undergo treatment	2072
under sections 3793.31 to 3793.39 of the Revised Code unless all	2073
of the following apply to that person:	2074

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

2075

(B) The person presents an imminent danger or imminent threat	2076
of danger to self, family, or others as a result of alcohol and	2077
other drug abuse, or there exists a substantial likelihood of such	2078
a threat in the near future.	2079

2080

Sec. 3793.34. (A) A person may initiate proceedings for	2081
treatment for an individual suffering from alcohol and other drug	2082
abuse by filing a verified petition in the probate court and	2083
paying a filing fee in the same amount, if any, that is charged	2084
for the filing under section 5122.11 of the Revised Code of an	2085
affidavit seeking the hospitalization of a person. The petition	2086
and all subsequent court documents shall be entitled: "In the	2087
interest of (name of respondent)." A spouse, relative, or guardian	2088
of the individual concerning whom the petition is filed shall file	2089
the petition.	2090

(B) A petition filed under division (A) of this section shall	2091
set forth all of the following:	2092

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

2093

(2) The respondent's name, residence address, and current	2094
location, if known;	2095

(3) The name and residence of the respondent's parents, if	2096
living and if known, or of the respondent's legal guardian, if any	2097
and if known;	2098

(4) The name and residence of the respondent's spouse, if any	2099
and if known;	2100

(5) The name and residence of the person having custody of	2101
the respondent, if any, or if no such person is known, the name	2102
and residence of a near relative or a statement that the person is	2103
unknown;	2104

(6) The petitioner's belief, including the factual basis for	2105
the belief, that the respondent is suffering from alcohol and	2106
other drug abuse and presents an imminent danger or imminent	2107
threat of danger to self, family, or others if not treated for	2108
alcohol or other drug abuse.	2109

(C)(1) Any petition filed pursuant to divisions (A) and (B)	2110
of this section shall be accompanied by a certificate of a	2111
physician who has examined the respondent within two days prior to	2112
the day that the petition is filed in the probate court. The	2113
physician shall be authorized to practice medicine and surgery or	2114
osteopathic medicine and surgery under Chapter 4731. of the	2115
Revised Code. The physician's certificate shall set forth the	2116
physician's findings in support of the need to treat the	2117
respondent for alcohol or other drug abuse. The certificate shall	2118
indicate if the respondent presents an imminent danger or imminent	2119
threat of danger to self, family, or others if not treated.	2120
Further, the certificate shall indicate the type and length of	2121
treatment required and if the respondent can reasonably benefit	2122
from treatment. If the physician's certificate indicates that	2123
inpatient treatment is required, the certificate shall identify	2124
any inpatient facilities known to the physician that are able and	2125
willing to provide the recommended inpatient treatment.	2126

If the respondent refuses to undergo an examination with a	2127
physician concerning the respondent's possible need for treatment	2128
for alcohol or other drug abuse, the petition shall state that the	2129
respondent has refused all requests made by the petitioner to	2130
undergo a physician's examination. In that case, the petitioner	2131
shall not be required to provide a physician's certificate with	2132
the petition.	2133

(2) Any petition filed pursuant to divisions (A) and (B) of	2134
this section shall contain a statement that the petitioner has	2135
arranged for treatment of the respondent. Further, the petition	2136
shall be accompanied by a statement from the person or facility	2137
who has agreed to provide the treatment that verifies that the	2138
person or facility has agreed to provide the treatment and the	2139
estimated cost of the treatment.	2140

(D) Any petition filed pursuant to divisions (A) and (B) of	2141
this section shall be accompanied by both of the following:	2142

(1) A security deposit to be deposited with the clerk of the	2143
probate court that will cover half of the estimated cost of	2144
treatment of the respondent;	2145

(2) A guarantee, signed by the petitioner or another person	2146
authorized to file the petition obligating the guarantor to pay	2147
the costs of the examinations of the respondent conducted by the	2148
physician and qualified health professional under division (B)(5)	2149
of section 3793.35 of the Revised Code, the costs of the	2150
respondent that are associated with a hearing conducted in	2151
accordance with section 3793.35 of the Revised Code and that the	2152
court determines to be appropriate, and the costs of any treatment	2153
ordered by the court.	2154

Sec. 3793.35. (A) Upon receipt of a petition filed under	2155
section 3793.34 of the Revised Code and the payment of the	2156
appropriate filing fee, if any, the probate court shall examine	2157
the petitioner under oath as to the contents of the petition.	2158

(B) If, after reviewing the allegations contained in the	2159
petition and examining the petitioner under oath, it appears to	2160
the probate court that there is probable cause to believe the	2161
respondent should be ordered to undergo treatment, the court shall	2162
do all of the following:	2163

(1) Schedule a hearing to be held within seven days to	2164
determine if there is probable cause to believe that the	2165
respondent should be ordered to undergo treatment for alcohol and	2166
other drug abuse;	2167

(2) Notify the respondent, the legal guardian, if any and if	2168
known, and the spouse, parents, or nearest relative or friend of	2169
the respondent concerning the allegations and contents of the	2170
petition and of the date and purpose of the hearing;	2171

(3) Notify the respondent that the respondent may retain	2172
counsel and, if the person is unable to obtain an attorney, that	2173
the respondent may be represented by court-appointed counsel at	2174
public expense if the person is indigent. Upon the appointment of	2175
an attorney to represent an indigent respondent, the court shall	2176
notify the respondent of the name, address, and telephone number	2177
of the attorney appointed to represent the respondent.	2178

(4) Notify the respondent that the court shall cause the	2179
respondent to be examined not later than twenty-four hours before	2180
the hearing date by a physician for the purpose of a physical	2181
examination and by a qualified health professional for the purpose	2182
of a drug and alcohol addiction assessment and diagnosis. In	2183
addition, the court shall notify the respondent that the	2184
respondent may have an independent expert evaluation of the	2185
person's physical and mental condition conducted at the	2186
respondent's own expense.	2187

(5) Cause the respondent to be examined not later than	2188
twenty-four hours before the hearing date by a physician for the	2189
purpose of a physical examination and by a qualified health	2190
professional for the purpose of a drug and alcohol addiction	2191
assessment and diagnosis;	2192

(6) Conduct the hearing.

2193

(C) The physician and qualified health professional who	2194
examine the respondent pursuant to division (B)(5) of this section	2195
or who are obtained by the respondent at the respondent's own	2196
expense shall certify their findings to the court within	2197
twenty-four hours of the examinations. The findings of each	2198
qualified health professional shall include a recommendation for	2199
treatment if the qualified health professional determines that	2200
treatment is necessary.	2201

(D)(1) If the probate court finds upon completion of the	2202
hearing held under this section that the respondent should be	2203
ordered to undergo treatment, the court shall order the treatment	2204
after considering the qualified health professionals'	2205
recommendations for treatment that have been submitted to the	2206
court under division (C) of this section. The court shall order	2207
the treatment to be provided through an alcohol and drug addiction	2208
program certified under section 3793.06 of the Revised Code or by	2209
an individual licensed or certified by the state medical board	2210
under Chapter 4731. of the Revised Code, the chemical dependency	2211
professionals board under Chapter 4758. of the Revised Code, the	2212
counselor, social worker, and marriage and family therapist board	2213
under Chapter 4757. of the Revised Code, or a similar board of	2214
another state authorized to provide substance abuse treatment.	2215

(2) Failure of a respondent to undergo and complete any	2216
treatment ordered pursuant to this division is contempt of court.	2217
Any alcohol and drug addiction program or person providing	2218
treatment under this division shall notify the probate court of a	2219
respondent's failure to undergo or complete the ordered treatment.	2220

(E) If, at any time after a petition is filed under section	2221
3793.34 of the Revised Code, the probate court finds that there is	2222
not probable cause to continue treatment or if the petitioner	2223
withdraws the petition, then the court shall dismiss the	2224
proceedings against the respondent.	2225

Sec. 3793.36. (A) Following an examination by a qualified	2226
health professional and a certification by that professional that	2227
the person meets the criteria specified in section 3793.33 of the	2228
Revised Code, a probate court may order the person hospitalized	2229
for a period not to exceed seventy-two hours if the court finds by	2230
clear and convincing evidence that the person presents an imminent	2231
threat of danger to self, family, or others as a result of alcohol	2232
and other drug abuse. However, if the hearing to be held under	2233
section 3793.35 of the Revised Code will not be held within	2234
seventy-two hours, the court may order the person hospitalized	2235
until the hearing. In making its order, the court shall inform the	2236
person that the person may immediately make a reasonable number of	2237
telephone calls or use other reasonable means to contact an	2238
attorney, a licensed physician, or a qualified health	2239
professional, to contact any other person or persons to secure	2240
representation by counsel, or to obtain medical or psychological	2241
assistance and that the person will be provided assistance in	2242
making calls if the assistance is needed and requested.	2243

(B) Any person who has been admitted to a hospital under	2244
division (A) of this section shall be released from the hospital	2245
immediately upon the expiration of the time period established by	2246
the court for the hospitalization.	2247

(C) No person ordered hospitalized under this section shall	2248
be held in jail pending transportation to the hospital or	2249
evaluation unless the probate court previously has found the	2250
person to be in contempt of court for either failure to undergo	2251
treatment or failure to appear at the evaluation ordered pursuant	2252
to section 3793.35 of the Revised Code.	2253

Sec. 3793.37. When a probate court is authorized to issue an	2254
order that the respondent be transported to a hospital, the court	2255
may issue a summons. If the respondent fails to attend an	2256
examination scheduled before the hearing under section 3793.35 of	2257
the Revised Code, the court shall issue a summons. A summons so	2258
issued shall be directed to the respondent and shall command the	2259
respondent to appear at a time and place specified in the summons.	2260
If a respondent who has been summoned fails to appear at the	2261
hospital or the examination, the probate court may order the	2262
sheriff or any other peace officer to transport the respondent to	2263
a hospital on the list provided under section 3793.38 of the	2264
Revised Code for treatment. The sheriff or any other peace	2265
officer, upon agreement of a person authorized by the peace	2266
officer, may authorize a board of alcohol, drug addiction, and	2267
mental health services, a private agency under contract with a	2268
board of alcohol, drug addiction, and mental health services, or	2269
an ambulance service designated by a board of alcohol, drug	2270
addiction, and mental health services to transport the respondent	2271
to the hospital. The transportation costs of the sheriff, other	2272
peace officer, ambulance service, or other private agency under	2273
contract with the board of alcohol, drug addiction, and mental	2274
health services shall be included in the costs of treatment for	2275
alcohol and other drug abuse to be paid by the petitioner.	2276

Sec. 3793.38. Each board of alcohol, drug addiction, and	2277
mental health services on at least an annual basis shall submit	2278
each of the following lists to the clerk of the probate court in	2279
each county served by the board:	2280

(A) A list of all hospitals in the counties served by the	2281
board that are able and willing to take respondents ordered to	2282
undergo seventy-two hours of treatment and observation pursuant to	2283
section 3793.36 of the Revised Code;	2284

(B) A list of hospitals and treatment providers in the	2285
counties served by the board that are able and willing to provide	2286
treatment for alcohol and other drug abuse ordered pursuant to	2287
section 3793.35 of the Revised Code.	2288

Sec. 3793.39. Sections 3793.12, 3793.13, and 3793.14 of the	2289
Revised Code apply to a person who is ordered to undergo treatment	2290
under sections 3793.31 to 3793.39 of the Revised Code.	2291

Sec. 5301.071. No instrument conveying real ~~estate~~property,	2292
or any interest ~~therein~~in real property, and of record in the	2293
office of the county recorder of the county within this state in	2294
which ~~such~~that real ~~estate~~property is situated shall be ~~deemed~~	2295
considered defective nor shall the validity of ~~such~~that	2296
conveyance be affected because of any of the following:	2297

(A) The dower interest of the spouse of any grantor was not	2298
specifically released, but ~~such~~that spouse executed ~~said~~the	2299
instrument in the manner provided in section 5301.01 of the	2300
Revised Code.	2301

(B) The officer taking the acknowledgment of ~~such~~the	2302
instrument having an official seal did not affix ~~such~~that seal to	2303
the certificate of acknowledgment.	2304

(C) The certificate of acknowledgment is not on the same	2305
sheet of paper as the instrument.	2306

(D) The executor, administrator, guardian, assignee, or	2307
trustee making ~~such~~the instrument signed or acknowledged the same	2308
individually instead of in ~~his~~a representative or official	2309
capacity.	2310

(E)(1) The grantor or grantee of the instrument is a trust	2311
rather than the trustee or trustees of the trust if the trust	2312
named as grantor or grantee has been duly created under the laws	2313
of the state of its existence at the time of the conveyance and a	2314
memorandum of trust that complies with section 5301.255 of the	2315
Revised Code and contains a description of the real property	2316
conveyed by that instrument is recorded in the office of the	2317
county recorder in which the instrument of conveyance is recorded.	2318
Upon compliance with division (E)(1) of this section, a conveyance	2319
to a trust shall be considered to be a conveyance to the trustee	2320
or trustees of the trust in furtherance of the manifest intention	2321
of the parties.	2322

(2) Except as otherwise provided in division (E)(2) of this	2323
section, division (E)(1) of this section shall be given	2324
retroactive effect to the fullest extent permitted under section	2325
28 of Article II, Ohio Constitution. Division (E) of this section	2326
shall not be given retroactive or curative effect if to do so	2327
would invalidate or supersede any instrument that conveys real	2328
property, or any interest in the real property, recorded in the	2329
office of the county recorder in which that real property is	2330
situated prior to the date of recording of a curative memorandum	2331
of trust or the effective date of this section, whichever event	2332
occurs later.	2333

Sec. 5747.02. (A) For the purpose of providing revenue for	2334
the support of schools and local government functions, to provide	2335
relief to property taxpayers, to provide revenue for the general	2336
revenue fund, and to meet the expenses of administering the tax	2337
levied by this chapter, there is hereby levied on every	2338
individual, trust, and estate residing in or earning or receiving	2339
income in this state, on every individual, trust, and estate	2340
earning or receiving lottery winnings, prizes, or awards pursuant	2341
to Chapter 3770. of the Revised Code, on every individual, trust,	2342
and estate earning or receiving winnings on casino gaming, and on	2343
every individual, trust, and estate otherwise having nexus with or	2344
in this state under the Constitution of the United States, an	2345
annual tax measured in the case of individuals by Ohio adjusted	2346
gross income less an exemption for the taxpayer, the taxpayer's	2347
spouse, and each dependent as provided in section 5747.025 of the	2348
Revised Code; measured in the case of trusts by modified Ohio	2349
taxable income under division (D) of this section; and measured in	2350
the case of estates by Ohio taxable income. The tax imposed by	2351
this section on the balance thus obtained is hereby levied as	2352
follows:	2353

(1) For taxable years beginning in 2004:

2354

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2355
OR		2356
MODIFIED OHIO		2357
TAXABLE INCOME (TRUSTS)		2358
OR		2359
OHIO TAXABLE INCOME (ESTATES)	TAX	2360

$5,000 or less	.743%	2361
More than $5,000 but not more than $10,000	$37.15 plus 1.486% of the amount in excess of $5,000	2362
More than $10,000 but not more than $15,000	$111.45 plus 2.972% of the amount in excess of $10,000	2363
More than $15,000 but not more than $20,000	$260.05 plus 3.715% of the amount in excess of $15,000	2364
More than $20,000 but not more than $40,000	$445.80 plus 4.457% of the amount in excess of $20,000	2365
More than $40,000 but not more than $80,000	$1,337.20 plus 5.201% of the amount in excess of $40,000	2366
More than $80,000 but not more than $100,000	$3,417.60 plus 5.943% of the amount in excess of $80,000	2367
More than $100,000 but not more than $200,000	$4,606.20 plus 6.9% of the amount in excess of $100,000	2368
More than $200,000	$11,506.20 plus 7.5% of the amount in excess of $200,000	2369

(2) For taxable years beginning in 2005:

2370

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2371
OR		2372
MODIFIED OHIO		2373
TAXABLE INCOME (TRUSTS)		2374
OR		2375
OHIO TAXABLE INCOME (ESTATES)	TAX	2376

$5,000 or less	.712%	2377
More than $5,000 but not more than $10,000	$35.60 plus 1.424% of the amount in excess of $5,000	2378
More than $10,000 but not more than $15,000	$106.80 plus 2.847% of the amount in excess of $10,000	2379
More than $15,000 but not more than $20,000	$249.15 plus 3.559% of the amount in excess of $15,000	2380
More than $20,000 but not more than $40,000	$427.10 plus 4.27% of the amount in excess of $20,000	2381
More than $40,000 but not more than $80,000	$1,281.10 plus 4.983% of the amount in excess of $40,000	2382
More than $80,000 but not more than $100,000	$3,274.30 plus 5.693% of the amount in excess of $80,000	2383
More than $100,000 but not more than $200,000	$4,412.90 plus 6.61% of the amount in excess of $100,000	2384
More than $200,000	$11,022.90 plus 7.185% of the amount in excess of $200,000	2385

(3) For taxable years beginning in 2006:

2386

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2387
OR		2388
MODIFIED OHIO		2389
TAXABLE INCOME (TRUSTS)		2390
OR		2391
OHIO TAXABLE INCOME (ESTATES)	TAX	2392

$5,000 or less	.681%	2393
More than $5,000 but not more than $10,000	$34.05 plus 1.361% of the amount in excess of $5,000	2394
More than $10,000 but not more than $15,000	$102.10 plus 2.722% of the amount in excess of $10,000	2395
More than $15,000 but not more than $20,000	$238.20 plus 3.403% of the amount in excess of $15,000	2396
More than $20,000 but not more than $40,000	$408.35 plus 4.083% of the amount in excess of $20,000	2397
More than $40,000 but not more than $80,000	$1,224.95 plus 4.764% of the amount in excess of $40,000	2398
More than $80,000 but not more than $100,000	$3,130.55 plus 5.444% of the amount in excess of $80,000	2399
More than $100,000 but not more than $200,000	$4,219.35 plus 6.32% of the amount in excess of $100,000	2400
More than $200,000	$10,539.35 plus 6.87% of the amount in excess of $200,000	2401

(4) For taxable years beginning in 2007:

2402

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2403
OR		2404
MODIFIED OHIO		2405
TAXABLE INCOME (TRUSTS)		2406
OR		2407
OHIO TAXABLE INCOME (ESTATES)	TAX	2408

$5,000 or less	.649%	2409
More than $5,000 but not more than $10,000	$32.45 plus 1.299% of the amount in excess of $5,000	2410
More than $10,000 but not more than $15,000	$97.40 plus 2.598% of the amount in excess of $10,000	2411
More than $15,000 but not more than $20,000	$227.30 plus 3.247% of the amount in excess of $15,000	2412
More than $20,000 but not more than $40,000	$389.65 plus 3.895% of the amount in excess of $20,000	2413
More than $40,000 but not more than $80,000	$1,168.65 plus 4.546% of the amount in excess of $40,000	2414
More than $80,000 but not more than $100,000	$2,987.05 plus 5.194% of the amount in excess of $80,000	2415
More than $100,000 but not more than $200,000	$4,025.85 plus 6.031% of the amount in excess of $100,000	2416
More than $200,000	$10,056.85 plus 6.555% of the amount in excess of $200,000	2417

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

2418

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2419
OR		2420
MODIFIED OHIO		2421
TAXABLE INCOME (TRUSTS)		2422
OR		2423
OHIO TAXABLE INCOME (ESTATES)	TAX	2424

$5,000 or less	.618%	2425
More than $5,000 but not more than $10,000	$30.90 plus 1.236% of the amount in excess of $5,000	2426
More than $10,000 but not more than $15,000	$92.70 plus 2.473% of the amount in excess of $10,000	2427
More than $15,000 but not more than $20,000	$216.35 plus 3.091% of the amount in excess of $15,000	2428
More than $20,000 but not more than $40,000	$370.90 plus 3.708% of the amount in excess of $20,000	2429
More than $40,000 but not more than $80,000	$1,112.50 plus 4.327% of the amount in excess of $40,000	2430
More than $80,000 but not more than $100,000	$2,843.30 plus 4.945% of the amount in excess of $80,000	2431
More than $100,000 but not more than $200,000	$3,832.30 plus 5.741% of the amount in excess of $100,000	2432
More than $200,000	$9,573.30 plus 6.24% of the amount in excess of $200,000	2433

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

2434

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		2435
OR		2436
MODIFIED OHIO		2437
TAXABLE INCOME (TRUSTS)		2438
OR		2439
OHIO TAXABLE INCOME (ESTATES)	TAX	2440

$5,000 or less	.587%	2441
More than $5,000 but not more than $10,000	$29.35 plus 1.174% of the amount in excess of $5,000	2442
More than $10,000 but not more than $15,000	$88.05 plus 2.348% of the amount in excess of $10,000	2443
More than $15,000 but not more than $20,000	$205.45 plus 2.935% of the amount in excess of $15,000	2444
More than $20,000 but not more than $40,000	$352.20 plus 3.521% of the amount in excess of $20,000	2445
More than $40,000 but not more than $80,000	$1,056.40 plus 4.109% of the amount in excess of $40,000	2446
More than $80,000 but not more than $100,000	$2,700.00 plus 4.695% of the amount in excess of $80,000	2447
More than $100,000 but not more than $200,000	$3,639.00 plus 5.451% of the amount in excess of $100,000	2448
More than $200,000	$9,090.00 plus 5.925% of the amount in excess of $200,000	2449

In July of each year, beginning in 2010, the tax commissioner	2450
shall adjust the income amounts prescribed in this division by	2451
multiplying the percentage increase in the gross domestic product	2452
deflator computed that year under section 5747.025 of the Revised	2453
Code by each of the income amounts resulting from the adjustment	2454
under this division in the preceding year, adding the resulting	2455
product to the corresponding income amount resulting from the	2456
adjustment in the preceding year, and rounding the resulting sum	2457
to the nearest multiple of fifty dollars. The tax commissioner	2458
also shall recompute each of the tax dollar amounts to the extent	2459
necessary to reflect the adjustment of the income amounts. The	2460
rates of taxation shall not be adjusted.	2461

The adjusted amounts apply to taxable years beginning in the	2462
calendar year in which the adjustments are made. The tax	2463
commissioner shall not make such adjustments in any year in which	2464
the amount resulting from the adjustment would be less than the	2465
amount resulting from the adjustment in the preceding year.	2466

(B) If the director of budget and management makes a	2467
certification to the tax commissioner under division (B) of	2468
section 131.44 of the Revised Code, the amount of tax as	2469
determined under division (A) of this section shall be reduced by	2470
the percentage prescribed in that certification for taxable years	2471
beginning in the calendar year in which that certification is	2472
made.	2473

(C) The levy of this tax on income does not prevent a	2474
municipal corporation, a joint economic development zone created	2475
under section 715.691, or a joint economic development district	2476
created under section 715.70 or 715.71 or sections 715.72 to	2477
715.81 of the Revised Code from levying a tax on income.	2478

(D) This division applies only to taxable years of a trust	2479
beginning in 2002 or thereafter.	2480

(1) The tax imposed by this section on a trust shall be	2481
computed by multiplying the Ohio modified taxable income of the	2482
trust by the rates prescribed by division (A) of this section.	2483

(2) A ~~nonresident~~resident trust may claim a credit against	2484
the tax computed under division (D) of this section equal to the	2485
lesser of (1) the tax paid to another state or the District of	2486
Columbia on the ~~nonresident~~resident trust's modified nonbusiness	2487
income, other than the portion of the ~~nonresident~~resident trust's	2488
nonbusiness income that is qualifying investment income as defined	2489
in section 5747.012 of the Revised Code, or (2) the effective tax	2490
rate, based on modified Ohio taxable income, multiplied by the	2491
~~nonresident~~resident trust's modified nonbusiness income other	2492
than the portion of the ~~nonresident~~resident trust's nonbusiness	2493
income that is qualifying investment income. The credit applies	2494
before any other applicable credits.	2495

(3) The credits enumerated in divisions (A)(1) to (13) of	2496
section 5747.98 of the Revised Code do not apply to a trust	2497
subject to division (D) of this section. Any credits enumerated in	2498
other divisions of section 5747.98 of the Revised Code apply to a	2499
trust subject to division (D) of this section. To the extent that	2500
the trust distributes income for the taxable year for which a	2501
credit is available to the trust, the credit shall be shared by	2502
the trust and its beneficiaries. The tax commissioner and the	2503
trust shall be guided by applicable regulations of the United	2504
States treasury regarding the sharing of credits.	2505

(E) For the purposes of this section, "trust" means any trust	2506
described in Subchapter J of Chapter 1 of the Internal Revenue	2507
Code, excluding trusts that are not irrevocable as defined in	2508
division (I)(3)(b) of section 5747.01 of the Revised Code and that	2509
have no modified Ohio taxable income for the taxable year,	2510
charitable remainder trusts, qualified funeral trusts and preneed	2511
funeral contract trusts established pursuant to sections 4717.31	2512
to 4717.38 of the Revised Code that are not qualified funeral	2513
trusts, endowment and perpetual care trusts, qualified settlement	2514
trusts and funds, designated settlement trusts and funds, and	2515
trusts exempted from taxation under section 501(a) of the Internal	2516
Revenue Code.	2517

Sec. 5801.10. (A) As used in this section, "creditor" means	2518
any of the following:	2519

(1) A person holding a debt or security for a debt entered	2520
into by a trustee on behalf of the trust;	2521

(2) A person holding a debt secured by one or more assets of	2522
the trust;	2523

(3) A person having a claim against the trustee or the assets	2524
of the trust under section 5805.06 of the Revised Code;	2525

(4) A person who has attached through legal process a	2526
beneficiary's interest in the trust.	2527

(B) The parties to an agreement under this section shall be	2528
all of the following, or their representatives under the	2529
representation provisions of Chapter 5803. of the Revised Code,	2530
except that only the settlor and any trustee are required to be	2531
parties to an amendment of any revocable trust:	2532

(1) The settlor if living and if no adverse income or	2533
transfer tax results would arise from the settlor's participation;	2534

(2) All beneficiaries;

2535

(3) All currently serving trustees;

2536

(4) Creditors, if their interest is to be affected by the	2537
agreement;	2538

(5) The attorney general if an agreement described in	2539
division (C)(7) of this section is being made and either of the	2540
following applies:	2541

(a) An organization with one or more purposes that are	2542
described in division (A) of section 5804.05 of the Revised Code	2543
is a beneficiary.	2544

(b) The trust is a charitable trust.

2545

(C) The persons specified in division (B) of this section may	2546
by written instrument enter into an agreement with respect to any	2547
matter concerning the construction of, administration of, or	2548
distributions under the terms of the trust, the investment of	2549
income or principal held by the trustee, or other matters. The	2550
agreement may not effect a termination of the trust before the	2551
date specified for the trust's termination in the terms of the	2552
trust, change the interests of the beneficiaries in the trust	2553
except as necessary to effect a modification described in division	2554
(C)(5) or, (6), or (7) of this section, or include terms and	2555
conditions that could not be properly approved by the court under	2556
Chapters 5801. to 5811. of the Revised Code or other applicable	2557
law. The invalidity of any provision of the agreement does not	2558
affect the validity of other provisions of the agreement. Matters	2559
that may be resolved by a private settlement agreement include,	2560
but are not limited to, all of the following:	2561

(1) Determining classes of creditors, beneficiaries, heirs,	2562
next of kin, or other persons;	2563

(2) Resolving disputes arising out of the administration or	2564
distribution under the terms of the trust, including disputes over	2565
the construction of the language of the trust instrument or	2566
construction of the language of other writings that affect the	2567
terms of the trust;	2568

(3) Granting to the trustee necessary or desirable powers not	2569
granted in the terms of the trust or otherwise provided by law, to	2570
the extent that those powers either are not inconsistent with the	2571
express provisions or purposes of the terms of the trust or, if	2572
inconsistent with the express provisions or purposes of the terms	2573
of the trust, are necessary for the due administration of the	2574
terms of the trust;	2575

(4) Modifying the terms of the trust, if the modification is	2576
not inconsistent with any dominant purpose or objective of the	2577
trust;	2578

(5) Modifying the terms of the trust in the manner required	2579
to qualify the gift under the terms of the trust for the	2580
charitable estate or gift tax deduction permitted by federal law,	2581
including the addition of mandatory governing instrument	2582
requirements for a charitable remainder trust as required by the	2583
Internal Revenue Code and regulations promulgated under it in any	2584
case in which all parties interested in the trust have submitted	2585
written agreements to the proposed changes or written disclaimer	2586
of interest;	2587

(6) Modifying the terms of the trust in the manner required	2588
to qualify any gift under the terms of the trust for the estate	2589
tax marital deduction available to noncitizen spouses, including	2590
the addition of mandatory governing instrument requirements for a	2591
qualified domestic trust under section 2056A of the Internal	2592
Revenue Code and regulations promulgated under it in any case in	2593
which all parties interested in the trust have submitted written	2594
agreements to the proposed changes or written disclaimer of	2595
interest;	2596

(7) Construing or modifying the terms of a trust that refer	2597
to the federal estate tax, federal generation-skipping transfer	2598
tax, or Ohio estate tax, or that contain a division of property	2599
based on the imposition or amount of one or more of those taxes,	2600
to give effect to the intent of the settlor.	2601

(8) Resolving any other matter that arises under Chapters	2602
5801. to 5811. of the Revised Code.	2603

(D) No agreement shall be entered into under this section	2604
affecting the rights of a creditor without the creditor's consent	2605
or affecting the collection rights of federal, state, or local	2606
taxing authorities.	2607

(E) Any agreement entered into under this section that	2608
complies with the requirements of division (C) of this section	2609
shall be final and binding on the trustee, the settlor if living,	2610
all beneficiaries, creditors who are parties to the agreement, and	2611
their heirs, successors, and assigns.	2612

(F) Notwithstanding anything in this section, in division (D)	2613
of section 5803.03 of the Revised Code, or in any other rule of	2614
law to the contrary, a trustee serving under the terms of the	2615
trust shall only represent its own individual or corporate	2616
interests in negotiating or entering into an agreement subject to	2617
this section. No trustee serving under the terms of the trust	2618
shall be considered to represent any settlor, beneficiary, or the	2619
interests of any settlor or beneficiary in negotiating or entering	2620
into an agreement subject to this section.	2621

(G) Any party to a private settlement agreement entered into	2622
under this section may request the court to approve the agreement,	2623
to determine whether the representation as provided in Chapter	2624
5803. of the Revised Code was adequate, and to determine whether	2625
the agreement contains terms and conditions the court could have	2626
properly approved.	2627

(H) If an agreement entered into under this section contains	2628
a provision requiring binding arbitration of any disputes arising	2629
under the agreement, the provision is enforceable.	2630

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

2631

(1) The right of a beneficiary to disclaim under section	2632
5815.36 of the Revised Code;	2633

(2) The termination or modification of a trust under section	2634
5804.10, 5804.11, 5804.12, 5804.13, 5804.14, 5804.15, or 5804.16	2635
of the Revised Code;	2636

(3) The ability of a trustee to divide or consolidate a trust	2637
under section 5804.17 of the Revised Code;	2638

(4) The power of the trustee to make distributions pursuant	2639
to section 5808.18 of the Revised Code.	2640

(J) Nothing in this section restricts or limits the	2641
jurisdiction of any court to dispose of matters not covered by	2642
agreements under this section or to supervise the acts of trustees	2643
appointed by that court.	2644

(K) This section shall be liberally construed to favor the	2645
validity and enforceability of agreements entered into under it.	2646

(L) A trustee serving under the trust instrument is not	2647
liable to any third person arising from any loss due to that	2648
trustee's actions or inactions taken or omitted in good faith	2649
reliance on the terms of an agreement entered into under this	2650
section.	2651

(M) ~~This~~Subject to divisions (B)(5) and (C)(7) of this	2652
section, this section does not apply to any of the following:	2653

(1) A charitable trust that has one or more charitable	2654
organizations as qualified beneficiaries;	2655

(2) A charitable trust the terms of which authorize or direct	2656
the trustee to distribute trust income or principal to one or more	2657
charitable organizations to be selected by the trustee, or for one	2658
or more charitable purposes described in division (A) of section	2659
5804.05 of the Revised Code, if any of the following apply:	2660

(a) The distributions may be made on the date that an	2661
agreement under this section would be entered into.	2662

(b) The distributions could be made on the date that an	2663
agreement under this section would be entered into if the	2664
interests of the current beneficiaries of the trust terminated on	2665
that date, but the termination of those interests would not cause	2666
the trust to terminate.	2667

(c) The distributions could be made on the date that an	2668
agreement under this section would be entered into if the trust	2669
terminated on that date.	2670

Sec. 5804.12. (A) The court may modify the administrative or	2671
dispositive terms of a trust or terminate the trust if because of	2672
circumstances not anticipated by the settlor modification or	2673
termination will further the purposes of the trust. To the extent	2674
practicable, the court shall make the modification in accordance	2675
with the settlor's probable intention.	2676

(B) The court may modify the administrative terms of a trust	2677
if continuation of the trust on its existing terms would be	2678
impracticable or impair the trust's administration.	2679

(C) Upon termination of a trust under this section, the	2680
trustee shall distribute the trust property in a manner consistent	2681
with the purposes of the trust.	2682

(D) The court may modify or interpret the terms of a trust,	2683
including, but not limited to, a charitable trust or a trust	2684
having as a beneficiary an organization with one or more purposes	2685
that are described in division (A) of section 5804.05 of the	2686
Revised Code, that refer to the federal estate tax, federal	2687
generation-skipping transfer tax, or Ohio estate tax, or that	2688
contain a division of property based on the imposition or amount	2689
of one or more of those taxes, to give effect to the intent of the	2690
settlor.	2691

Sec. 5808.14. (A) The judicial standard of review for	2692
discretionary trusts is that the trustee shall exercise a	2693
discretionary power reasonably, in good faith, and in accordance	2694
with the terms and purposes of the trust and the interests of the	2695
beneficiaries, except that with respect to distribution decisions	2696
a reasonableness standard shall not be applied to the exercise of	2697
discretion by the trustee of a wholly discretionary trust. The	2698
greater the grant of discretion by the settlor to the trustee, the	2699
broader the range of permissible conduct by the trustee in	2700
exercising it.	2701

(B) Subject to division (D) of this section, and unless the	2702
terms of the trust expressly indicate that a rule in this division	2703
does not apply:	2704

(1) A person other than a settlor who is a beneficiary and	2705
trustee of a trust that confers on the trustee a power to make	2706
discretionary distributions to or for the trustee's personal	2707
benefit may exercise the power only in accordance with an	2708
ascertainable standard.	2709

(2) A trustee may not exercise a power to make discretionary	2710
distributions to satisfy a legal obligation of support that the	2711
trustee personally owes another person.	2712

(C) A power whose exercise is limited or prohibited by	2713
division (B) of this section may be exercised by a majority of the	2714
remaining trustees whose exercise of the power is not so limited	2715
or prohibited. If the power of all trustees is so limited or	2716
prohibited, the court may appoint a special fiduciary with	2717
authority to exercise the power.	2718

(D) Division (B) of this section does not apply to any of the	2719
following:	2720

(1) A power held by the settlor's spouse who is the trustee	2721
of a trust for which a marital deduction, as defined in section	2722
2056(b)(5) or 2523(e) of the Internal Revenue Code, was previously	2723
allowed;	2724

(2) Any trust during any period that the trust may be revoked	2725
or amended by its settlor;	2726

(3) A trust if contributions to the trust qualify for the	2727
annual exclusion under section 2503(c) of the Internal Revenue	2728
Code.	2729

(E) For purposes of division (A) of this section, a trustee	2730
who acts reasonably and in good faith in exercising the power to	2731
distribute trust income or principal to the trustee of a second	2732
trust in accordance with division (A) or (B) of section 5808.18 of	2733
the Revised Code is presumed to have acted in accordance with the	2734
terms and purposes of the trust and the interests of the	2735
beneficiaries.	2736

Sec. 5808.17. (A) Upon termination or partial termination of	2737
a trust, the trustee may send to the beneficiaries a proposal for	2738
distribution. The right of any beneficiary to object to the	2739
proposed distribution terminates if the beneficiary does not	2740
notify the trustee of an objection within thirty days after the	2741
proposal was sent but only if the proposal informed the	2742
beneficiary of the right to object and of the time allowed for	2743
objection.	2744

(B) Upon the occurrence of an event terminating or partially	2745
terminating a trust, the trustee shall proceed expeditiously to	2746
distribute the trust property to the persons entitled to it,	2747
subject to the right of the trustee to retain a reasonable reserve	2748
for the payment of debts, expenses, and taxes.	2749

(C) A release by a beneficiary of a trustee from liability	2750
for breach of trust is invalid to the extent that it was induced	2751
by improper conduct of the trustee or that the beneficiary, at the	2752
time of the release, did not know of the beneficiary's rights or	2753
of the material facts relating to the breach.	2754

(D) If a beneficiary who was entitled to receive a	2755
distribution is deceased, the beneficiary's death did not	2756
terminate the beneficiary's right to receive the distribution, and	2757
an administration of the beneficiary's estate is open, the trustee	2758
shall make the distribution to the personal representative of the	2759
beneficiary's estate. If a beneficiary who was entitled to receive	2760
a distribution is deceased, the beneficiary's death did not	2761
terminate the beneficiary's right to receive the distribution, and	2762
an administration of the beneficiary's estate is not open, the	2763
trustee, without liability, may make the distribution directly to	2764
the beneficiary's heirs or devisees without requiring the opening	2765
or re-opening of estate administration proceedings if the trustee	2766
does not know of an adverse claim to the distribution and one of	2767
the following applies:	2768

(1) The beneficiary's estate was administered as an intestate	2769
estate in the jurisdiction in which the beneficiary was domiciled	2770
at death, and the trustee does both of the following:	2771

(a) Distributes the personal property included in the	2772
distribution to the person or persons who were determined to be	2773
the heirs of the beneficiary in that administration, in the same	2774
manner as the personal property would have been distributed if it	2775
had been part of the beneficiary's intestate estate;	2776

(b) Distributes the real property included in the	2777
distribution to the person or persons the trustee reasonably	2778
determines were the beneficiary's heirs under the statutes of	2779
descent and distribution, in effect at the time of the	2780
beneficiary's death, of the jurisdiction or jurisdictions in which	2781
the real property is located.	2782

(2) The beneficiary's estate was administered as a testate	2783
estate in the jurisdiction in which the deceased beneficiary was	2784
domiciled at death, and the trustee does both of the following:	2785

(a) Distributes the personal property included in the	2786
distribution to the residuary devisee or devisees under the	2787
beneficiary's will, in the same manner as the personal property	2788
would have been distributed in that administration if it had been	2789
part of the beneficiary's testate estate;	2790

(b) Distributes the real property included in the	2791
distribution to the person or persons the trustee reasonably	2792
determines would have received the real property under the law of	2793
the jurisdiction or jurisdictions in which the real property is	2794
located.	2795

(3) Division (D)(1) or (2) of this section does not apply,	2796
the beneficiary's death occurred at least six months before the	2797
trustee makes the distribution, and all of the following apply:	2798

(a) The trustee determines that the beneficiary had created a	2799
trust during the beneficiary's life that remained in existence at	2800
the beneficiary's death.	2801

(b) The beneficiary had executed a will that the trustee	2802
reasonably determines would have been admitted to probate if it	2803
had been offered for probate.	2804

(c) The beneficiary's will described in division (D)(3)(b) of	2805
this section devised the residue of the beneficiary's estate to	2806
the trustee of the trust described in division (D)(3)(a) of this	2807
section to be held under the terms of that trust.	2808

(d) The trustee makes the distribution to the trustee of the	2809
trust described in division (D)(3)(a) of this section.	2810

(4) Division (D)(1), (2), or (3) of this section does not	2811
apply, the beneficiary's death occurred at least six months before	2812
the trustee makes the distribution, and all of the following	2813
apply:	2814

(a) The trustee, exercising reasonable diligence, determines	2815
that an administration of the beneficiary's estate has not been	2816
commenced in the jurisdiction in which the trustee reasonably	2817
determines the beneficiary was domiciled at death.	2818

(b) The trustee does not know of an administration of the	2819
beneficiary's estate having been commenced in any other	2820
jurisdiction.	2821

(c) The trustee does not know of a purported last will and	2822
testament of the beneficiary.	2823

(d) The trustee does both of the following:

2824

(i) Distributes the personal property included in the	2825
distribution to the person or persons the trustee reasonably	2826
determines were the beneficiary's heirs under the statutes of	2827
descent and distribution, in effect at the time of the	2828
beneficiary's death, of the jurisdiction in which the trustee	2829
reasonably determines the beneficiary was domiciled at death;	2830

(ii) Distributes the real property included in the	2831
distribution to the person or persons the trustee reasonably	2832
determines were the beneficiary's heirs under the statutes of	2833
descent and distribution, in effect at the time of the	2834
beneficiary's death, of the jurisdiction or jurisdictions in which	2835
the real property is located.	2836

(E) The trustee's protection from liability for making	2837
distributions under division (D) of this section has no effect on	2838
the ability of third parties to pursue claims against the	2839
recipients of those distributions.	2840

Sec. 5808.18. (A) Unless the trust instrument expressly	2841
provides otherwise and subject to the limitations set forth in	2842
this section, all of the following apply:	2843

(1) If a trustee of a trust, referred to in this section as	2844
the "first trust," has absolute power under the terms of the first	2845
trust to make distributions of principal to one or more current	2846
beneficiaries, that trustee may exercise that power by	2847
distributing all or any part of the principal subject to the	2848
power, and all or any part of any income that is not otherwise	2849
currently required to be distributed, to the trustee of another	2850
trust, referred to in this section as the "second trust," that is	2851
for the benefit of one or more current beneficiaries of the first	2852
trust. The second trust may be a trust under the trust instrument	2853
for the first trust or under a different governing instrument,	2854
including a governing instrument created by the trustee of the	2855
first trust. A trustee of a first trust who is authorized to make	2856
distributions to the trustee of a second trust pursuant to	2857
division (A) of this section may do so at any time, whether or not	2858
the trustee of the first trust would otherwise have made a	2859
distribution at that time to, or for the benefit of, any	2860
beneficiary pursuant to the terms of the first trust.	2861

(2) In determining whether a trustee has absolute power to	2862
make distributions of principal to any current beneficiary and the	2863
identity of the current beneficiaries, all of the following apply:	2864

(a) An absolute power to distribute principal includes any	2865
power to make distributions of principal that is not limited by	2866
reasonably definite standards or ascertainable standards, whether	2867
or not the word "absolute" is used in the trust instrument.	2868

(b) A power to make distributions of principal for purposes	2869
that include best interests, welfare, comfort or happiness, or	2870
words of similar import, if not otherwise limited by reasonably	2871
definite standards or ascertainable standards, constitutes an	2872
absolute power not limited by reasonably definite standards or	2873
ascertainable standards, regardless of any requirement to take	2874
into account other resources of the current beneficiary or	2875
beneficiaries to whom those distributions may be made.	2876

(c) If the current beneficiaries of the first trust are	2877
defined, in whole or in part, as a class of persons, that class	2878
includes any person who falls within that class of persons after	2879
the distribution to the second trust.	2880

(d) A power to make distributions for the benefit of a	2881
beneficiary is considered a power to make distributions to that	2882
beneficiary.	2883

(3) If property is distributed pursuant to the authority	2884
described in division (A) of this section, the governing	2885
instrument for the second trust may do either or both of the	2886
following:	2887

(a) Grant a power of appointment to one or more of the	2888
beneficiaries for whose benefit the property was so distributed,	2889
including a power to appoint trust property to the power holder,	2890
the power holder's creditors, the power holder's estate, the	2891
creditors of the power holder's estate, or any other person,	2892
whether or not that person is a beneficiary of the first trust or	2893
the second trust;	2894

(b) Provide that, at a time or upon an event specified in	2895
that governing instrument, the remaining trust property shall	2896
thereafter be held for the benefit of the beneficiaries of the	2897
first trust upon terms and conditions that are substantially	2898
identical to the terms and conditions of the trust instrument for	2899
the first trust, except that any current beneficiary or	2900
beneficiaries for whose benefit the property could have been, but	2901
was not, so distributed may be excluded from having any beneficial	2902
interest in the second trust.	2903

(4) For purposes of division (A)(3) of this section, "terms	2904
and conditions" refer only to those terms and conditions that	2905
govern the interests of the beneficiaries.	2906

(5) For purposes of division (A) of this section, charitable	2907
organizations that are not expressly designated in the terms of	2908
the first trust to receive distributions but to which the trustee	2909
of the first trust, in the discretion of the trustee, or in the	2910
discretion of any other person directing the trustee and acting in	2911
a fiduciary capacity, may at any time make a distribution, are	2912
considered beneficiaries of the first trust.	2913

(B) Unless the trust instrument expressly provides otherwise	2914
and subject to the limitations set forth in this section, a	2915
trustee of a first trust who has power, other than absolute power	2916
as described in division (A) of this section, under the terms of	2917
the first trust to make distributions of principal to one or more	2918
current beneficiaries may exercise that power by distributing all	2919
or any part of the principal subject to the power, and all or any	2920
part of any income that is not otherwise currently required to be	2921
distributed, to the trustee of a second trust. The second trust	2922
may be a trust under the trust instrument for the first trust or	2923
under a different governing instrument, including a governing	2924
instrument created by the trustee of the first trust. The power	2925
described in this division may be exercised whether or not there	2926
is a current need to distribute trust principal under any standard	2927
contained in the first trust. The exercise of a trustee's power	2928
under this division is valid only if the governing instrument for	2929
the second trust does not materially change the interests of the	2930
beneficiaries of the first trust. For purposes of this division, a	2931
power to make distributions for the benefit of a beneficiary shall	2932
be considered a power to make distributions to that beneficiary.	2933

(C) The exercise of the power to make distributions to a	2934
second trust under division (A) or (B) of this section is subject	2935
to the following additional limitations:	2936

(1)(a) The distribution to the trustee of the second trust	2937
shall not result in the reduction, limitation, or modification of	2938
any of the following rights or interests of a beneficiary of the	2939
first trust if the right or interest has come into effect with	2940
respect to the beneficiary:	2941

(i) The current right to a mandatory distribution of income	2942
or principal of the first trust;	2943

(ii) The current mandatory annuity or unitrust interest in	2944
the property of the first trust;	2945

(iii) The right annually to withdraw a percentage of the	2946
value of the first trust or a specified dollar amount.	2947

(b) For purposes of division (C)(1)(a)(i) of this section, a	2948
beneficiary's current right to a distribution of income is not	2949
considered to be mandatory if, under the terms of the first trust,	2950
current distributions of principal may be made to any person other	2951
than that current beneficiary.	2952

(2) If any transfer to the first trust qualified, or if not	2953
for the provisions of division (A) or (B) of this section would	2954
have qualified, for a marital or charitable deduction for purposes	2955
of any federal income, gift, or estate tax under the Internal	2956
Revenue Code, or for purposes of any state income, gift, estate,	2957
or inheritance tax, the governing instrument for the second trust	2958
shall not include or omit any term that, if included in or omitted	2959
from the trust instrument for the first trust, would have	2960
prevented the first trust from qualifying for that deduction, or	2961
would have reduced the amount of the deduction, under the same	2962
provisions of the Internal Revenue Code or under the same	2963
provisions of the applicable state law under which the transfer to	2964
the first trust so qualified.	2965

(3) If any transfer to the first trust has been treated, or	2966
if not for the provisions of division (A) or (B) of this section	2967
would have been treated, as a gift qualifying for the exclusion	2968
from the gift tax described in section 2503(b) of the Internal	2969
Revenue Code, the governing instrument for the second trust shall	2970
not include or omit any term that, if included in or omitted from	2971
the trust instrument for the first trust, would have prevented any	2972
gift to the first trust from so qualifying under the same	2973
provisions of section 2503 of the Internal Revenue Code under	2974
which the transfer to the first trust so qualified.	2975

(4) If the assets of the first trust include any shares of	2976
stock in an S corporation, as defined in section 1361 of the	2977
Internal Revenue Code, and the first trust is, or if not for the	2978
provisions of division (A) or (B) of this section would be, a	2979
permitted shareholder under any provision of section 1361 of the	2980
Internal Revenue Code, the governing instrument for the second	2981
trust shall not include or omit any term that, if included in or	2982
omitted from the trust instrument for the first trust, would have	2983
prevented the first trust from qualifying as a permitted	2984
shareholder of shares of stock in an S corporation under the same	2985
provisions of section 1361 of the Internal Revenue Code under	2986
which the first trust so qualified.	2987

(5) If any transfer to the first trust has been treated, or	2988
if not for the provisions of division (A) or (B) of this section	2989
would have been treated, as a gift qualifying for a zero inclusion	2990
ratio for purposes of the federal generation-skipping transfer tax	2991
under section 2642(c) of the Internal Revenue Code, the governing	2992
instrument for the second trust shall not include or omit any term	2993
that, if included in or omitted from the trust instrument for the	2994
first trust, would have prevented the transfer to the first trust	2995
from so qualifying.	2996

(6) If the assets of the first trust include any interest	2997
subject to the minimum distribution rules of section 401(a)(9) of	2998
the Internal Revenue Code and the treasury regulations issued	2999
under that section, the governing instrument for the second trust	3000
shall not include or omit any term that, if included in or omitted	3001
from the trust instrument for the first trust, would have	3002
shortened the maximum distribution period otherwise allowable	3003
under section 401(a)(9) of the Internal Revenue Code and the	3004
treasury regulations with respect to that interest under the first	3005
trust.	3006

(7)(a) As used in division (C)(7) of this section, "tax	3007
benefit" means any federal or state tax deduction, exemption,	3008
exclusion, or other tax benefit not otherwise listed in division	3009
(C) of this section.	3010

(b) If the trust instrument for the first trust expressly	3011
indicates an intention to qualify for any tax benefit or if the	3012
terms of the trust instrument for the first trust are clearly	3013
designed to enable the first trust to qualify for a tax benefit,	3014
and if the first trust did qualify, or if not for the provisions	3015
of division (A) or (B) of this section would have qualified, for	3016
any tax benefit, the governing instrument for the second trust	3017
shall not include or omit any term that, if included in or omitted	3018
from the trust instrument for the first trust, would have	3019
prevented the first trust from qualifying for that tax benefit.	3020

(8) The distribution to the trustee of the second trust shall	3021
not result in either of the following:	3022

(a) An increase in, or a change in the method of determining,	3023
the compensation of the trustee unless the increase in, or change	3024
in the method of determining, that compensation has been consented	3025
to by all of the persons, other than the trustee of the second	3026
trust, who are current beneficiaries of the second trust or is	3027
approved by the court having jurisdiction over the trust. However,	3028
an increase in compensation of the trustee arising solely because	3029
the duration of the second trust is longer than the duration of	3030
the first trust is not considered an increase in, or a change in	3031
the method of determining, the compensation of the trustee.	3032

(b) A reduction in the standard of care applicable to the	3033
actions of the trustee of the first trust or the second trust or	3034
an exoneration of the trustee of the first trust or the second	3035
trust from liability for actions taken in bad faith or with	3036
willful disregard of the duties of either trustee, including by	3037
increasing the extent to which the trustee is entitled to	3038
indemnification from the trust, as provided in the terms of the	3039
first trust and under any law of this state.	3040

(D) The exercise of the power to distribute trust income or	3041
principal to the trustee of a second trust under division (A) or	3042
(B) of this section shall be by an instrument in writing, signed	3043
by the trustee of the first trust and filed with the records of	3044
the first trust.	3045

(E) The power to distribute trust income or principal to the	3046
trustee of a second trust under division (A) or (B) of this	3047
section shall not be exercised in a manner contrary to any	3048
provision of section 2131.08 of the Revised Code to the extent	3049
applicable to the first trust, and after applying the provisions	3050
of division (B) of section 2131.09 of the Revised Code to the	3051
extent applicable to the first trust. Solely for purposes of	3052
applying under this division the provisions of section 2131.08 and	3053
division (B) of section 2131.09 of the Revised Code, the exercise	3054
of the power to distribute trust income or principal to the	3055
trustee of a second trust under division (A) or (B) of this	3056
section is considered the exercise of a power of appointment other	3057
than a general power of appointment within the meaning of division	3058
(B)(4) of section 2131.09 of the Revised Code.	3059

(F) The trustee of the first trust shall notify all current	3060
beneficiaries of the first trust, in writing, of the intended	3061
distribution to the trustee of a second trust pursuant to division	3062
(A) or (B) of this section not later than thirty days prior to	3063
that distribution. The distribution may be made prior to the	3064
expiration of thirty days from the date on which that notice is	3065
given to all current beneficiaries of the first trust if all of	3066
those current beneficiaries waive the thirty-day period from	3067
receipt of that notice. The trustee's giving of notice of an	3068
intended distribution under this division or the waiver or	3069
expiration of that thirty-day period from receipt of the notice do	3070
not limit the right of any beneficiary to object to the exercise	3071
of the trustee's power to distribute trust principal as provided	3072
in any other applicable provision of the Ohio Trust Code.	3073

(G) Any person, other than the trustee, who has a power	3074
exercisable in a fiduciary capacity to direct the trustee to make	3075
any distribution of principal that, if held by the trustee, would	3076
be a power to make a distribution as described in division (A) or	3077
(B) of this section, may exercise that power by directing the	3078
trustee to make a distribution under either division (A) or (B) of	3079
this section, whichever would be applicable if that person were	3080
the trustee, subject to all of the limitations described in this	3081
section that apply to a trustee's exercise of that power.	3082

(H) The exercise of the power to distribute trust income or	3083
principal to the trustee of a second trust under division (A) or	3084
(B) of this section is not prohibited by a spendthrift clause or a	3085
provision in the trust instrument that prohibits the amendment or	3086
revocation of the trust.	3087

(I) For purposes of division (A) of section 5808.14 of the	3088
Revised Code, a trustee who acts reasonably and in good faith in	3089
exercising the power to distribute trust income or principal to	3090
the trustee of a second trust in accordance with division (A) or	3091
(B) of this section, is presumed to have acted in accordance with	3092
the terms and purposes of the trust and the interests of the	3093
beneficiaries.	3094

(J) Nothing in this section is intended to create or imply a	3095
duty to exercise a power to distribute income or principal of a	3096
trust, and no inference of impropriety shall arise as a result of	3097
a trustee not exercising the power to make any distribution to the	3098
trustee of a second trust under division (A) or (B) of this	3099
section.	3100

(K) If the first trust is a testamentary trust established	3101
under the will of a testator who was domiciled in this state at	3102
the time of the testator's death, the power to distribute trust	3103
income or principal to the trustee of a second trust under	3104
division (A) or (B) of this section may be exercised only if	3105
approved by the court, if any, that has jurisdiction over the	3106
testamentary trust.	3107

(L) Divisions (A) and (B) of this section do not apply to	3108
either of the following:	3109

(1) Any trust during any period that the trust may be revoked	3110
or amended by its settlor;	3111

(2) Any trustee with respect to any portion of the first	3112
trust as to which that trustee is also the settlor.	3113

(M) If, and to the extent that, a trustee makes any	3114
distribution pursuant to division (A) or (B) of this section to	3115
the trustee of a second trust, then for purposes of division (W)	3116
of section 5801.01 of the Revised Code, the governing instrument	3117
for the second trust is considered to be an amendment of the trust	3118
instrument signed by the settlor of the first trust, even if that	3119
governing instrument is signed by a person other than that	3120
settlor.	3121

(N) Nothing in this section shall be construed to limit the	3122
power of any trustee to distribute trust property in further	3123
trust, whether that power arises under the terms of the trust	3124
instrument, under any other section of Title LVIII of the Revised	3125
Code, under any other statute, or under the common law. The terms	3126
of a trust instrument may do any of the following:	3127

(1) Confer upon the trustee the power to make any	3128
distribution, or confer upon any other person acting in a	3129
fiduciary capacity the power to direct the trustee to make any	3130
distribution, in further trust that is broader or more limited	3131
than, or that conflict with, the provisions of this section;	3132

(2) Provide for different requirements for notice to	3133
beneficiaries of the trust of the trustee's exercise of the power	3134
conferred under the terms of the trust instrument or described in	3135
division (A) or (B) of this section;	3136

(3) Waive any requirement of notice to the beneficiaries of	3137
the trust of the trustee's exercise of the power conferred under	3138
the terms of the trust instrument or described in division (A) or	3139
(B) of this section;	3140

(4) Otherwise include any terms and conditions governing the	3141
distribution in further trust that the settlor of the trust	3142
determines.	3143

(O)(1) Division (A) of this section is intended to be a	3144
codification of the common law of this state in effect prior to	3145
the enactment of this section and applies to distributions,	3146
whenever made, from any trust that is governed by the law of this	3147
state or that has its principal place of administration in this	3148
state, whether that trust was created before, on, or after the	3149
effective date of this section.	3150

(2) Division (B) of this section applies to distributions	3151
made on or after the effective date of this section from any trust	3152
that is governed by the law of this state or that has its	3153
principal place of administration in this state, whether that	3154
trust was created before, on, or after the effective date of this	3155
section.	3156

Sec. 5808.19. (A) As used in this section, unless otherwise	3157
provided in any other provision in this section:	3158

(1) "Beneficiary" means the beneficiary of a future interest	3159
and includes a class member if the future interest is in the form	3160
of a class gift.	3161

(2) "Class member" means an individual who fails to survive	3162
the distribution date by at least one hundred twenty hours but who	3163
would have taken under a future interest in the form of a class	3164
gift had the individual survived the distribution date by at least	3165
one hundred twenty hours.	3166

(3) "Descendant of a grandparent of the transferor" means an	3167
individual who would qualify as a descendant of a grandparent of	3168
the transferor under the rules of construction that would apply to	3169
a class gift under the transferor's will to the descendants of the	3170
transferor's grandparent.	3171

(4) "Distribution date," with respect to a future interest,	3172
means the time when the future interest is to take effect in	3173
possession or enjoyment. The distribution date need not occur at	3174
the beginning or end of a calendar day but may occur at a time	3175
during the course of a day.	3176

(5) "Future interest" means an alternative future interest or	3177
a future interest in the form of a class gift.	3178

(6) "Future interest under the terms of a trust" means a	3179
future interest that was created by a transfer creating a trust or	3180
a transfer to an existing trust, or by an exercise of a power of	3181
appointment to an existing trust, that directs the continuance of	3182
an existing trust, designates a beneficiary of an existing trust,	3183
or creates a trust.	3184

(7) "Per stirpes" means that the shares of the descendants of	3185
a beneficiary who does not survive the distribution date by at	3186
least one hundred twenty hours are determined in the same way they	3187
would have been determined under division (A) of section 2105.06	3188
of the Revised Code if the beneficiary had died intestate and	3189
unmarried on the distribution date.	3190

(8) "Revocable trust" means a trust that was revocable	3191
immediately before the settlor's death by the settlor alone or by	3192
the settlor with the consent of any person other than a person	3193
holding an adverse interest. A trust's characterization as	3194
revocable is not affected by the settlor's lack of capacity to	3195
exercise the power of revocation, regardless of whether an agent	3196
of the settlor under a power of attorney, or a guardian of the	3197
person or estate of the settlor, was serving.	3198

(9) "Stepchild" means a child of the surviving, deceased, or	3199
former spouse of the transferor and not of the transferor.	3200

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

3201

(a) The donor and donee of a power of appointment, if the	3202
future interest was in property as a result of the exercise of a	3203
power of appointment;	3204

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

3205

(c) The settlor, if the future interest was conveyed by inter	3206
vivos trust.	3207

(B)(1)(a) As used in "surviving descendants" in divisions	3208
(B)(2)(b)(i) and (ii) of this section, "descendants" means the	3209
descendants of a deceased beneficiary or class member who would	3210
take under a class gift created in the trust.	3211

(b) As used in divisions (B)(2)(b)(i) and (ii) of this	3212
section, "surviving beneficiaries" or "surviving descendants"	3213
means beneficiaries or descendants, whichever is applicable, who	3214
survive the distribution date by at least one hundred twenty	3215
hours.	3216

(2) Unless a contrary intent appears in the instrument	3217
creating a future interest under the terms of a trust, each of the	3218
following applies:	3219

(a) A future interest under the terms of a trust is	3220
contingent on the beneficiary's surviving the distribution date by	3221
at least one hundred twenty hours.	3222

(b) If a beneficiary of a future interest under the terms of	3223
a trust does not survive the distribution date by at least one	3224
hundred twenty hours and if the beneficiary is a grandparent of	3225
the transferor, a descendant of a grandparent of the transferor,	3226
or a stepchild of the transferor, either of the following applies:	3227

(i) If the future interest is not in the form of a class gift	3228
and the deceased beneficiary leaves surviving descendants, a	3229
substitute gift is created in the beneficiary's surviving	3230
descendants. The surviving descendants take, per stirpes, the	3231
property to which the beneficiary would have been entitled had the	3232
beneficiary survived the distribution date by at least one hundred	3233
twenty hours.	3234

(ii) If the future interest is in the form of a class gift,	3235
other than a future interest to "issue," "descendants," "heirs of	3236
the body," "heirs," "next of kin," "relatives," or "family," or a	3237
class described by language of similar import, a substitute gift	3238
is created in the surviving descendants of the deceased	3239
beneficiary or beneficiaries. The property to which the	3240
beneficiaries would have been entitled had all of them survived	3241
the distribution date by at least one hundred twenty hours passes	3242
to the surviving beneficiaries and the surviving descendants of	3243
the deceased beneficiaries. Each surviving beneficiary takes the	3244
share to which the surviving beneficiary would have been entitled	3245
had the deceased beneficiaries survived the distribution date by	3246
at least one hundred twenty hours. Each deceased beneficiary's	3247
surviving descendants who are substituted for the deceased	3248
beneficiary take, per stirpes, the share to which the deceased	3249
beneficiary would have been entitled had the deceased beneficiary	3250
survived the distribution date by at least one hundred twenty	3251
hours. For purposes of division (B)(2)(b)(ii) of this section,	3252
"deceased beneficiary" means a class member who failed to survive	3253
the distribution date by at least one hundred twenty hours and	3254
left one or more surviving descendants.	3255

(C) For purposes of this section, each of the following	3256
applies:	3257

(1) Describing a class of beneficiaries as "surviving" or	3258
"living," without specifying when the beneficiaries must be	3259
surviving or living, such as a gift "for my spouse for life, then	3260
to my surviving (or living) children," is not, in the absence of	3261
other language in the trust instrument or other evidence to the	3262
contrary, a sufficient indication of an intent to negate the	3263
application of division (B)(2)(b) of this section.	3264

(2) Subject to division (C)(1) of this section, attaching	3265
words of survivorship to a future interest under the terms of a	3266
trust, such as "for my spouse for life, then to my children who	3267
survive my spouse" or "for my spouse for life, then to my	3268
then-living children" is, in the absence of other language in the	3269
trust instrument or other evidence to the contrary, a sufficient	3270
indication of an intent to negate the application of division	3271
(B)(2)(b) of this section. Words of survivorship under division	3272
(C)(2) of this section include words of survivorship that relate	3273
to the distribution date or to an earlier or an unspecified time,	3274
whether those words of survivorship are expressed as	3275
condition-precedent, condition-subsequent, or in any other form.	3276

(3) A residuary clause in a will is not a sufficient	3277
indication of an intent that is contrary to the application of	3278
this section, whether or not the will specifically provides that	3279
lapsed or failed devises are to pass under the residuary clause. A	3280
residuary clause in a revocable trust instrument is not a	3281
sufficient indication of an intent that is contrary to the	3282
application of this section unless the distribution date is the	3283
date of the settlor's death and the revocable trust instrument	3284
specifically provides that upon lapse or failure the nonresiduary	3285
devise, or nonresiduary devises in general, pass under the	3286
residuary clause.	3287

(D) If, after the application of divisions (B) and (C) of	3288
this section there is no surviving taker of the property, and a	3289
contrary intent does not appear in the instrument creating the	3290
future interest, the property passes in the following order:	3291

(1) If the future interest was created by the exercise of a	3292
power of appointment, the property passes under the donor's	3293
gift-in-default clause, if any, which clause is treated as	3294
creating a future interest under the terms of a trust.	3295

(2) If no taker is produced under division (D)(1) of this	3296
section and the trust was created in a nonresiduary devise in the	3297
transferor's will or in a codicil to the transferor's will, the	3298
property passes under the residuary clause in the transferor's	3299
will. For purposes of division (D)(2) of this section, the	3300
residuary clause is treated as creating a future interest under	3301
the terms of a trust.	3302

(3) If no taker is produced under divisions (D)(1) and (2) of	3303
this section, the transferor is deceased, and the trust was	3304
created in a nonresiduary gift under the terms of a revocable	3305
trust of the transferor, the property passes under the residuary	3306
clause in the transferor's revocable trust instrument. For	3307
purposes of division (D)(3) of this section, the residuary clause	3308
in the transferor's revocable trust instrument is treated as	3309
creating a future interest under the terms of a trust.	3310

(4) If no taker is produced under divisions (D)(1), (2), and	3311
(3) of this section, the property passes to those persons who	3312
would succeed to the transferor's intestate estate and in the	3313
shares as provided in the intestate succession law of the	3314
transferor's domicile if the transferor died on the distribution	3315
date. Notwithstanding division (A)(10) of this section, for	3316
purposes of division (D)(4) of this section, if the future	3317
interest was created by the exercise of a power of appointment,	3318
"transferor" means the donor if the power is a nongeneral power,	3319
or the donee if the power is a general power.	3320

(E) This section applies to all trusts that become	3321
irrevocable on or after the effective date of this section. This	3322
section does not apply to any trust that was irrevocable before	3323
the effective date of this section even if property was added to	3324
the trust on or after that effective date.	3325

Sec. 5809.031. (A) Notwithstanding any other provision of the	3326
Ohio Uniform Prudent Investor Act, unless otherwise provided by	3327
the terms of the trust, the duties of a trustee with respect to	3328
the acquisition, retention, or ownership of a life insurance	3329
policy as a trust asset do not include any of the following	3330
duties:	3331

(1) To determine whether the policy is or remains a proper	3332
investment;	3333

(2) To diversify the investment in the policy relative to any	3334
other life insurance policies or to any other trust assets;	3335

(3) To exercise or not to exercise any option, right, or	3336
privilege available under the policy, including the payment of	3337
premiums, unless there is sufficient cash or there are other	3338
readily marketable trust assets from which to pay the premiums or	3339
there are other trust assets that were designated by the settlor	3340
or any other person transferring those assets to the trust to be	3341
used for that purpose, regardless of whether that exercise or	3342
nonexercise results in the lapse or termination of the policy;	3343

(4) To investigate the financial strength or changes in the	3344
financial strength of the life insurance company maintaining the	3345
policy;	3346

(5) To inquire about changes in the health or financial	3347
condition of the insured or insureds under the policy.	3348

(B) The trustee, the attorney who drafted a trust, or any	3349
person who was consulted with regard to the creation of a trust,	3350
in the absence of fraud, is not liable to the beneficiaries of the	3351
trust or to any other person for any loss arising from the absence	3352
of the duties specified in divisions (A)(1) to (5) of this	3353
section.	3354

(C) Unless otherwise provided by the terms of the trust, this	3355
section applies to a trust established before, on, or after the	3356
effective date of this section and to a life insurance policy	3357
acquired, retained, or owned by a trustee before, on, or after the	3358
effective date of this section.	3359

Sec. 5810.13. (A) Instead of furnishing a copy of the trust	3360
instrument to a person other than a beneficiary, the trustee may	3361
furnish to the person a certification of trust containing all of	3362
the following information:	3363

(1) A statement that the trust exists and the date the trust	3364
instrument was executed;	3365

(2) The identity of the settlor;

3366

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

3367

(4) The powers of the trustee;

3368

(5) The revocability or irrevocability of the trust and the	3369
identity of any person holding a power to revoke the trust;	3370

(6) The authority of cotrustees to sign or otherwise	3371
authenticate and whether all or less than all are required in	3372
order to exercise powers of the trustee.	3373

(B) Any trustee may sign or otherwise authenticate a	3374
certification of trust.	3375

(C) A certification of trust shall state that the trust has	3376
not been revoked, modified, or amended in any manner that would	3377
cause the representations contained in the certification of trust	3378
to be incorrect.	3379

(D) A certification of trust is not required to contain the	3380
dispositive terms of a trust.	3381

(E) A certification of trust may establish the identity of	3382
the trustee and any succession of trustees under division (B) or	3383
(C) of section 5810.14 of the Revised Code.	3384

(F) A recipient of a certification of trust may require the	3385
trustee to furnish copies of those excerpts from the original	3386
trust instrument and later amendments that designate the trustee	3387
and confer upon the trustee the power to act in the pending	3388
transaction.	3389

~~(F)~~(G) A person who acts in reliance upon a certification of	3390
trust without knowledge that the representations contained in the	3391
certification are incorrect is not liable to any person for so	3392
acting and may assume without inquiry the existence of the facts	3393
contained in the certification. Knowledge of the terms of the	3394
trust may not be inferred solely from the fact that a copy of all	3395
or part of the trust instrument is held by the person relying upon	3396
the certification.	3397

~~(G)~~(H) A person who in good faith enters into a transaction	3398
in reliance upon a certification of trust may enforce the	3399
transaction against the trust property as if the representations	3400
contained in the certification were correct.	3401

~~(H)~~(I) This section does not affect the use or validity of a	3402
memorandum of trust under section 5301.255 of the Revised Code.	3403

~~(I)~~(J) This section does not limit the right of a person to	3404
obtain a copy of the trust instrument in a judicial proceeding	3405
concerning the trust.	3406

Sec. 5810.14. (A) Personal property may be transferred to a	3407
trustee as authorized by section 5804.01 of the Revised Code by	3408
executing the necessary written instrument that identifies the	3409
personal property transferred and identifies the trustee by name	3410
followed by the designation "trustee."	3411

(B) The future transfer of personal property to a trustee as	3412
a designated beneficiary, including, but not limited to, a	3413
transfer on death designation or payable on death designation,	3414
participation in a joint ownership arrangement, or any other	3415
contractual transfer arrangement, that is made by executing the	3416
necessary written instrument identifying the trustee by name	3417
followed by the designation "trustee" shall be considered a	3418
transfer of the personal property to the trustee serving at the	3419
time of the future transfer. A certification of trust under	3420
section 5810.13 of the Revised Code may establish the identity of	3421
the trustee and any succession of trustees.	3422

(C) A written instrument transferring personal property to a	3423
trust or a written instrument providing for the future transfer of	3424
personal property to a trust, by identifying the trust without	3425
identifying the trustee, shall be considered a transfer of the	3426
personal property to the trustee serving at the time of transfer.	3427
A certification of trust under section 5810.13 of the Revised Code	3428
may establish the identity of the trustee and any succession of	3429
trustees.	3430

(D) An instrument of transfer under this section may, but is	3431
not required to, contain any additional identifying information,	3432
including the trust name, the name of the settlor, the date of	3433
trust creation, and the date of applicable trust amendments.	3434

(E) Nothing in this section is intended to affect the	3435
operation of section 5301.03 of the Revised Code.	3436

(F) Nothing in this section is intended to affect or be in	3437
conflict with division (E) of section 5301.071 of the Revised Code	3438
that addresses transfers of real property to or from trusts and	3439
trustees.	3440

Section 2. That existing sections 1337.092, 1337.12,	3441
2101.24, 2109.21, 2111.02, 2111.12, 2111.121, 5301.071, 5747.02,	3442
5801.10, 5804.12, 5808.14, 5808.17, and 5810.13 and sections	3443
1337.09, 1337.091, 1337.093, 1337.18, 1337.19, 1337.20, and	3444
2107.52 of the Revised Code are hereby repealed.	3445

Section 3. Section 2101.24 of the Revised Code is presented	3446
in this act as a composite of the section as amended by both Sub.	3447
H.B. 416 and Sub. H.B. 426 of the 126th General Assembly. The	3448
General Assembly, applying the principle stated in division (B) of	3449
section 1.52 of the Revised Code that amendments are to be	3450
harmonized if reasonably capable of simultaneous operation, finds	3451
that the composite is the resulting version of the section in	3452
effect prior to the effective date of the section as presented in	3453
this act.	3454

Section 4. The General Assembly hereby declares its intent by	3455
this act to clarify the procedure for resolution of issues created	3456
by the past or future repeal or reenactment of the federal estate	3457
tax, federal generation-skipping transfer tax, and Ohio estate	3458
tax.	3459

Section 5. The amendment of sections 1337.092, 1337.12,	3460
2101.24, 2109.21, 2111.02, 2111.12, 2111.121, 5301.071, 5747.02,	3461
5808.14, 5808.17, and 5810.13, and the enactment of new section	3462
2107.52 and sections 1337.21, 1337.22, 1337.23, 1337.24, 1337.25,	3463
1337.26, 1337.27, 1337.28, 1337.29, 1337.30, 1337.31, 1337.32,	3464
1337.33, 1337.34, 1337.35, 1337.36, 1337.37, 1337.38, 1337.39,	3465
1337.40, 1337.41, 1337.42, 1337.43, 1337.44, 1337.45, 1337.46,	3466
1337.47, 1337.48, 1337.49, 1337.50, 1337.51, 1337.52, 1337.53,	3467
1337.54, 1337.55, 1337.56, 1337.57, 1337.58, 1337.59, 1337.60,	3468
1337.61, 1337.62, 1337.63, 1337.64, 3793.31, 3793.32, 3793.33,	3469
3793.34, 3793.35, 3793.36, 3793.37, 3793.38, 3793.39, 5808.18,	3470
5808.19, 5809.031, and 5810.14 of the Revised Code shall take	3471
effect on the ninetieth day after the effective date of this act.	3472

Section 6. This act is hereby declared to be an emergency	3473
measure necessary for the immediate preservation of the public	3474
peace, health, and safety. The reason for such necessity is that	3475
the federal estate tax and federal generation-skipping transfer	3476
tax have been repealed and then reenacted, adversely affecting	3477
wills and trust instruments that did not deal with such repeal.	3478
Therefore, this act shall go into immediate effect.	3479