§ 32A-14.10. Gifts authorized by court order.
Article2B.
Gifts Authorized by CourtOrder.
§ 32A‑14.10. Giftsauthorized by court order.
An attorney‑in‑fact,acting under a power of attorney that does not contain the grant of power setout in G.S. 32A‑14.1 and does not expressly authorize gifts of theprincipal's property, may initiate a special proceeding before the clerk ofsuperior court in accordance with the procedures of Article 33 of Chapter 1 ofthe General Statutes for authority to make gifts of the principal's property tothe extent not inconsistent with the express terms of the power of attorney.The principal and any guardian ad litem appointed for the principal are thedefendants in a proceeding pursuant to this Article. The clerk may issue anorder setting forth the amounts, frequency, recipients, and proportions of anygifts of the principal's property after considering all relevant factors,including, but not limited to: (i) the size of the principal's estate; (ii) theprincipal's foreseeable obligations; (iii) the principal's foreseeablemaintenance needs; (iv) the principal's personal history of making or joiningin the making of lifetime gifts; (v) the principal's estate plan; and (vi) thetax effects of the gifts. If there is no appeal from the decision and order ofthe clerk within the time prescribed by law, the clerk's order shall besubmitted to the judge of the superior court and approved by the court beforethe order becomes effective. (1995, c. 331, s. 5.)