§ 53-12-83 - Creditors' claims against property that is subject to withdrawal right
O.C.G.A. 53-12-83 (2010)
53-12-83. Creditors' claims against property that is subject to withdrawal right
The holder of a power of withdrawal, during the period that the power may be exercised, shall be treated in the same manner as the settlor of a revocable trust to the extent of the property subject to the power. The lapse, release, or waiver of a power of withdrawal shall not cause the holder to be treated as a settlor of the trust.