Ohio Revised Code Search
Section |
---|
Section 5748.01 | School district income tax definitions.
...state of a decedent who, at the time of death, was domiciled in the school district. (G) "School district income" means: (1) With respect to an individual, the portion of the taxable income of an individual that is received by the individual during the portion of the taxable year that the individual is a resident of the school district and the school district income tax is in effect in that school district. An in... |
Section 5801.20 | Definitions.
...ering event" means any event, such as a death, age attainment or other circumstance, that has occurred and that is the basis for a mandatory distribution under the terms of the trust. (I) "Trust-terminating distributions" means distributions that, when completed, will distribute the remaining net assets of a trust and thereby effectively terminate the trust, including any such distributions that are made pursuant t... |
Section 5804.01 | Methods of creation of trusts.
...sition taking effect upon the settlor's death; (B) Declaration by the owner of property that the owner holds identifiable property as trustee; (C) Exercise of a power of appointment in favor of a trustee; (D) A court order. |
Section 5804.18 | When certain trust is irrevocable.
...ciaries of the trust upon the settlor's death. |
Section 5808.13 | Keeping beneficiaries informed - requests - required reports.
...has become irrevocable, whether by the death of the settlor or otherwise, notify the current beneficiaries of the trust's existence, of the identity of the settlor or settlors, of the right to request a copy of the trust instrument, and of the right to a trustee's report as provided in division (C) of this section; (4) Notify the current beneficiaries in advance of any change in the method or rate of the trust... |
Section 5808.18 | Trustee's power to make distributions in further trust.
...is state at the time of the testator's death, the power to distribute trust income or principal to the trustee of a second trust under division (A) or (B) of this section may be exercised only if approved by the court, if any, that has jurisdiction over the testamentary trust. (L) Divisions (A) and (B) of this section do not apply to either of the following: (1) Any trust during any period that the trust may ... |
Section 5810.05 | Limitations period for action against trustee.
...ccur: (1) The removal, resignation, or death of the trustee; (2) The termination of the beneficiary's interest in the trust; (3) The termination of the trust; (4) The time at which the beneficiary knew or should have known of the breach of trust. (D) Nothing in Chapters 5801. to 5811. of the Revised Code limits the operation of any principle of law or equity, including the doctrines of laches, unclean hands,... |
Section 5810.07 | Reasonable care to ascertain material event.
...ormance of educational requirements, or death, affects the administration or distribution of a trust, a trustee who has exercised reasonable care to ascertain the happening of the event is not liable for a loss resulting from the trustee's lack of knowledge. |
Section 5812.14 | Apportionment when income interest ends.
...ased mandatory income beneficiary whose death causes the interest to end, the beneficiary's share of the undistributed income that is not disposed of under the terms of the trust, unless the beneficiary has an unqualified power to revoke more than five per cent of the trust immediately before the income interest ends. If the beneficiary has such power, the undistributed income from the portion of the trust that may b... |
Section 5814.01 | Transfers to minors act definitions.
...ot limited to, any pension, retirement, death benefit, deferred compensation, employment agency, stock bonus, option, or profit-sharing contract, plan, system, account, or trust. (B) "Broker" means a person that is lawfully engaged in the business of effecting transactions in securities for the account of others. A "broker" includes a financial institution that effects such transactions and a person who is lawfully ... |
Section 5814.02 | Subject of gift or transfer.
...essors designated: "In the event of the death or inability or unwillingness to serve of __________________ (name of custodian), or any successor custodian designated hereby, __________________ (name of first successor custodian), followed by __________________ (name of second successor custodian), in the order named, shall serve as successor custodian." |
Section 5814.09 | Delayed time for delivery of custodial property.
..., the custodian shall, upon the minor's death, deliver the custodial property to the estate of the minor. (F) A custodian may not commingle the assets of custodial property that have different delivery dates. |
Section 5815.24 | Limitations on liability.
...nt of the decedent's legal obligations, death taxes, bequests, or expenses of administration, the trustee is not liable for the application of the trust property paid or advanced to the personal representative and is not liable for any act or omission of the personal representative with respect to the trust property, unless the trustee has actual knowledge, prior to the payment or advancement of the trust prope... |
Section 5815.27 | Application of generation-skipping transfer tax provisions.
...on of the testator's or trust creator's death, does not include the payment of any portion of any tax that is imposed on any transfer under any other will or trust agreement by Chapter 13 of subtitle B of the "Internal Revenue Code of 1986," 100 Stat. 2718, 26 U.S.C. 2601-2624, as amended, unless the provision of the will or trust agreement specifically states, using the words "generation-skipping transfer tax," that... |
Section 5815.35 | General partners acting as fiduciary.
...a general partnership interest upon the death of a general partner of a partnership is not personally liable for any debt, obligation, or liability of the partnership that arises from the executor's or administrator's actions, except as provided in this division, as a general partner, or for any debt, obligation, or liability of the partnership for which the executor or administrator otherwise would be personally lia... |
Section 5817.02 | Action by testator.
...ourt to determine before the testator's death that the testator's will is a valid will subject only to subsequent revocation or modification of the will. The right to file a complaint for a determination of the validity of a testator's will under this chapter, or to voluntarily dismiss a complaint once filed, is personal to the testator and may not be exercised by the testator's guardian or an agent under the testato... |
Section 5817.03 | Action by settlor.
...court to determine before the settlor's death that the settlor's trust is valid and enforceable under its terms, subject only to a subsequent revocation or modification of the trust. The right to file a complaint for a determination of the validity of a settlor's trust under this chapter, or to voluntarily dismiss a complaint once filed, is personal to the settlor and may not be exercised by the settlor's guardian or... |
Section 5817.10 | Declaration of validity.
... or mistake. (2) After the testator's death, unless the will is modified or revoked after the court's declaration under division (A)(1) of this section, the will has full legal effect as the instrument of the disposition of the testator's estate and shall be admitted to probate upon request. (B)(1) The court shall declare the trust valid if it finds all of the following: (a) The trust meets the requirements of ... |
Section 5901.27 | Commission to determine indigency - report to county commissioners.
...ased belonged if a veteran, the date of death, the place of burial or disposition made of the person's cremated remains, the occupation while living, and an accurate itemized statement of the expenses incurred by reason of the burial or cremation. |
Section 5919.34 | Ohio national guard scholarship program.
... this section is due to the recipient's death or discharge from the national guard due to disability. (H) On or before the first day of each academic term, the adjutant general shall provide an eligibility roster to the chancellor and to each institution of higher education at which one or more scholarship recipients have applied for enrollment. The institution shall use the roster to certify the actual full-time ... |
Section 5923.12 | Pay and allowances for state active duty; pay for Ohio cyber reserve; protections afforded members.
...tat. 2835, 50 U.S.C.A. App. 501. The death benefit payable by the adjutant general under section 5919.33 of the Revised Code to any active duty member of the Ohio national guard shall also be payable to any member of the Ohio naval militia, Ohio cyber reserve, and the Ohio military reserve ordered to state active duty by proclamation of the governor and who subsequently dies while performing said duty, if a benefi... |
Section 5924.128 | Assault.
...other means or force likely to produce death or grievous bodily harm; (2) Commits an assault and intentionally inflicts grievous bodily harm with or without a weapon. |
Section 5924.61 | Appeal by accused.
...ction is sufficient notwithstanding the death of a party or a party's counsel. The convening authority shall note on its docket the names of the parties served, the dates on which they were served, and the method of service. (D) An accused may waive appellate review by filing with the convening authority, within ten days after the action under section 5924.60 of the Revised Code is served on the accused or on ... |
Section 6119.06 | Rights, powers, and duties of trustees of district.
... for damage to property or injury to or death of persons arising from its operations, and any other insurance the district may agree to provide under any resolution authorizing its water resource revenue bonds or in any trust agreement securing the same; (W)(1) Charge, alter, and collect rentals and other charges for the use of services of any water resource project as provided in section 6119.09 of the Revised Cod... |
Section 6121.04 | Powers of Ohio water development authority.
... for damage to property or injury to or death of persons arising from its operations, and any other insurance the authority may agree to provide under any resolution authorizing its water development revenue bonds or in any trust agreement securing the same; (Q) Charge, alter, and collect rentals and other charges for the use or services of any water development project as provided in section 6121.13 of the Revised... |