Ga. Code § 53-12-453
Current through 2023-2024 Legislative Session Chapter 709
Wherever a charge that is properly allocable to income has been made or is expected to be made from principal because of the unusually large nature of the charge or otherwise, the trustee may transfer an appropriate amount from income to principal in one or more accounting periods to reimburse principal or to provide a reserve for future principal disbursements.
OCGA § 53-12-453