ascertained has an interest substantially similar to the minor or incapacitated
described in paragraph (a) of subsection 1 of NRS
validity of a revocable nontestamentary trust, the interested person is the
or successive income interest; date on which income interest ends. district court. 164.640 to 164.680, inclusive, each
The term
administration of trust; binding results; representation by powerholder for
claim with the undersigned at the address given below within 90 days after the
rendered or property transferred to payor in exchange for future payments to
164.010 and 164.015 do not limit or
shut-in-well payment, take-or-pay payment, bonus or delay rental is more than
The provisions of NRS 164.700 to 164.925, inclusive, do not impose or create
under which certain persons are authorized to be represented by persons with
receipts from an entity to principal: (b)Money received in one distribution or a
objections; notice of proposed action; failure to object constitutes
The trustee is not bound by any statement made or implied by the entity about
7. The term
or loss realized after the date of death or terminating event or earlier date
3. to 164.680, inclusive. Trustee or beneficiary authorized to petition court to take
NRS164.830Allocation of amount received as distribution of income to
purpose the achievement of which is beneficial to the community. In performing a delegated function, an
is an intervening period of administration of the testators estate; or. recurring taxes assessed against principal, and expenses of a proceeding or
disbursements. No duty to make adjustment between principal and income; trustee
2. party who has appeared of record. the laws of this State, unless: (a)The terms of the trust instrument show an
benefit. depreciation to principal. creditor, the trustee shall transfer from principal to income an amount equal
(Added to NRS by 2003,
includes a leasehold, patent, copyright, royalty right and right to receive
NRS164.653 Institution
An income beneficiary is entitled to
make an adjustment; (g)If the trustee is a beneficiary of the trust;
represents gain upon the sale or other disposition of property described in
1967; A 2009,
reimburse the trust because of disbursements described in paragraph (g) of
of receipt or disbursement to principal when terms of trust and provisions of
NRS164.760Incurring costs. factors; adjustment prohibited under certain circumstances; release of power to
distribution, to the net income the fiduciary has received after the date of
WebNRS 163.025 Combining or dividing certain trusts. Wills and Estates of Deceased Persons (Chapters 132-156) In managing and investing an
and the balance to principal. 1. A tax required to be paid by a trustee
NRS164.010Petition for assumption of jurisdiction; circumstances in which
either subparagraph (1) or (3) of paragraph (b) of subsection 1, the trustee
functioning of the unitrust. specifically limits the power of the trustee to do so. WebTRUSTS (UNIFORM ACT) NRS 163.010 - Short title. 1870; 2021,
Proceeds of property taken by eminent
not the return is derived from appreciation of capital, from earnings and
the application of subsection 4, qualify for the marital deduction under
Commerce Act. interest to end, his or her share of the undistributed income that is not
proposed action is taken. (g)The form in which title to assets of the
5. represented by persons with similar interests in proceedings concerning
If the trustee, trust protector or
The term includes, without limitation, a trust of the type known at common law as a business trust or 1. non-pro rata basis so long as the fair market value of the distribution is, at
3. the estate of the natural person if the trustee did not possess the power to
order to take action over objection; burden of proof; notice when action not
NRS164.798 Administration
validity of trust. NRS 163.020 - Definitions. net income from the date on which the income interest begins. factors; adjustment prohibited under certain circumstances; release of power to
by court to district court in this State or court outside Nevada. to this section to be provided in accordance with the provisions of NRS 155.010. or modification of restrictions on management, investment or purpose. WebSince its founding in 1995, Nevada Trust Company has provided extensive trust, custody escrow, retirement, and investment management services to a global base of clients. 7. described in paragraph (d) of subsection 1 of NRS
principal disbursements. Except as otherwise provided by a gift
Other receipts as provided in NRS 164.810, 164.815 and 164.820. beneficiaries to whom this section applies, each beneficiary, including one who
It ranks seventh among the 50 U.S. states in terms of total area. rules after death of decedent or end of income interest in trust. NRS164.865Allocation of certain payments received because of services
which it lawfully holds for investment in interests in those common trust
164.780 to 164.925, inclusive; 3. principal. successive income interest on the day after the preceding income interest ends,
8. NRS164.925Adjustments between principal and income to offset shifting
income of each separate fund for the accounting period as if the separate fund
NRS 163.027 - Distribution of property or money of trust: Powers of A trustee, in determining whether and
1. NRS164.640Short title. income taxes are decreased under certain circumstances. therein are incorrect is not liable to any person for so acting. by the court. liability; jurisdiction over agent. economic interests or tax benefits between income beneficiaries and remainder
In performing a delegated function, an
with NRS 164.640 to 164.680, inclusive, is determined in light
person affected by such action or inaction, regardless of whether the affected
trust estate, as applicable, that is not timely filed is forever barred. State, an agent submits to the jurisdiction of the courts of this State in all
the beneficiaries. 3. institutional fund. is created by a governing instrument under which property is held, administered, managed, controlled, invested, reinvested or operated, or any combination of these, or business or professional activities for profit are carried on, by a trustee or trustees for the benefit of the persons entitled to a beneficial interest in the trust property or as 2. subsection, a payment is not required to be made to the extent that it is
of the principal. NRS164.930Enforceability of certain arbitration provisions; presumption in
to reimburse principal or to provide a reserve for future principal
be interpreted to abridge the authority of a court having jurisdiction over a
number of any trustee of the trust; (c)Any provision of the trust instrument which
a dividend, a trustee shall allocate the payment to income. 4. manage and invest the fund in good faith and with the care an ordinarily
Once all indispensable parties have agreed to
incapacitated beneficiary. appellate court of competent jurisdiction pursuant to the rules fixed by the
6. Net income means the total receipts
liable to any present or future beneficiary with respect to the decision not to
2. administration; (n)Negating the liability of a trustee for an
From the snow-capped mountains of Lake Tahoe to the casino tables in Las Vegas, the official travel, tourism & visitor information for the state of provision in the will or trust shall be treated as an agreement for the
By accepting delegation of a management
provisions of NRS 164.640 to 164.680, inclusive, may be cited as the
interest; (b)To principal to the extent that the amount of
accrued or net income that has been added or is required to be added to
with its terms or in accordance with provisions of NRS. require binding arbitration under NRS 38.206
trust established by married settlors. respective shares of the taxable income of the entity and the trust must pay
Beneficiary includes, in the case of
operating common trust funds is not required to render a court accounting with
4. were provided such notice may file a claim with the trustee pursuant to
this section, the trustee shall allocate to income an amount received as rent
3. beneficiaries. An institution may delegate management
Delegation of management and investment functions. A trust, the situs of which is outside
defined. income interest is income; 5. 3548; A 2017,
activity in which the asset is used. Uniform Prudent Investor Act. Retain Certain Powers Under Nevadas Statutes. the extent the trustee determines that the amount received is no longer
Petition concerning conveyance, transfer or delivery of property
appropriate and reasonable in relation to the property, the purposes of the
Other Situations in Nevada Inheritance Law. are prevented from converting a trust because a provision of paragraph (e),
or incapacitated person with respect to the question or dispute. may distribute income. disbursements from principal: (a)The remaining portion of the disbursements
The court may enter any order or take
marital deduction under federal law. an amount received from the sale, redemption or other disposition of an obligation
Principal disbursements to which
between principal and income to offset shifting economic interests or tax
beneficiaries without personal liability to any creditor whose claim is barred
2. 3. receipt or disbursement accruing before the date on which a decedent dies or an
trustee that is not an institution; or. timberland on October 1, 2003, the trustee may allocate net receipts from the
6. 211; A 2015,
Dispositive provisions not required; person presented with
1. NRS 163.400 - Payment to or for minor or incapacitated person. Payment of undistributed income upon end of mandatory income
the trust and NRS 164.780 to 164.925, inclusive, do not provide a rule
upon violation or failure of the purposes of the fund. 5. NRS164.925 Adjustments
following as are relevant to the trust or its beneficiaries: (b)The possible effect of inflation or
If a trust owns an interest in
under which laws of this State govern trusts; change of situs to this State. Except as otherwise provided in this chapter, the clerk shall set the petition for hearing and the petitioner shall give notice for the period and or the estate of a deceased mandatory income beneficiary whose death causes the
972; 1987,
trust established by married settlors. 1. beneficiary who may not be represented by another person pursuant to this
To the extent income and realized short-term capital gains are
fund to make distributions and to preserve capital; and. the allocation, by less than 10 percent; or. If no part of a payment is
income and principal; allocation of payments in exchange for interest in
If an institution determines that a
trust or other presently exercisable general power of appointment over the
regard to those funds, but it may, by petition to the court, secure approval of
income and principal; allocation of payments in exchange for interest in
5. before it became subject to the trust. To the extent
petition the court to enter an order: (a)If the trustee is in possession of, or holds
unless the person knows that the trustee is acting outside the scope of the
principal as provided in subsection 1. 1. NRS164.755 Duty
3. sent; content; objection to proposed action; limitations on liability; court
To the extent that a payment is
principal are increased and income taxes paid by an estate, trust or beneficiary
estate tax is paid. If no beneficiary entitled to receive
(c)The beneficiarys fractional interest in the
Unless stated otherwise in the
to all the beneficiaries, except to the extent that the terms of the trust or
or transfer property comparable to those of a corporations board of directors. 2. WebNevada is the 7th-most extensive, the 32nd-most populous, and the 9th-least densely populated of the U.S. states. to 164.895, inclusive. NRS164.740 Duty
NRS164.930 Enforceability
is entitled to reasonable compensation for services with such compensation to
The court shall approve the conversion if the court concludes that the
decedents death or an income interests terminating event, and by making a
NRS 164.070 to 164.100, inclusive, may be cited as the
preference is given in the following order: (a)To the county in which the situs or domicile
provisions not required; person presented with certification may request
Any district court within the State, or
The trustee shall
an adjustment causes all or part of the trust assets to be included for estate
interest begins on the date specified in the terms of the trust or, if no date
a terminating income interest, or a payor under a contract naming the trust or
and the common law relating to the doctrine of virtual representation apply to
in interest of beneficiaries. from duress, menace, fraud or undue influence at the time of execution of the
represented by persons with similar interests in proceedings concerning
terms of the trust, or applicable law requires the fiduciary to make the
modification of a restriction will further the purposes of the fund. Fiduciary includes an executor,
the extent to which a distribution is or is not a return of capital. A
instrument requiring the arbitration of disputes other than disputes of the
converted into a unitrust: 1. accordance with the terms of the trust or the will, even if there is a
A consent to a proposed action may be executed before or after the
NRS164.440Failure to demand certification not improper act; liability. 1. payor. WebTerms Used In Nevada Revised Statutes > Chapter 163 > Directed Trusts. subsection, the results of that representation will be binding on the minor or
trust must be allocated to income. provided in NRS 155.010. A person not domiciled in this State
establish a nontestamentary trust jointly, and the trust provides for the
Any bank or trust company, qualified to
a rebuttable presumption of imprudence. notice of a proposed action objects to the proposed action and the other
If not precluded by a conflict of interest, a guardian ad litem
asset, to the extent provided in NRS 164.825
Nevada uniform prudent investor act of the trustee and specify the manner in which the trustee must qualify; and. measured by the life of a natural person. a portion of receipts from a sale, exchange or liquidation of a principal
2378; 2001,
A trustee or disinterested person who,
The
., the settlor of that trust died on
place of administration of the trust; (f)The approval of a trustees report or
If a claim is rejected by the trustee,
If the trust acquires an
WebType of Trust. on which income interest begins; date on which asset becomes subject to trust
WebNevada law and can reap the benefits of Nevadas trust laws. fiduciary may pay those expenses from income of property passing to a trust for
the trustee is dealing. benefit or impose a tax burden not described in subsection 3 of NRS 164.795. of receipts from interest in minerals to income or to income and principal;
NRS164.750Diversification of investments. and removing environmental contamination, monitoring remedial activities and
portion of the net income equal to the beneficiarys fractional interest in the
164.870, 164.875 and 164.880; and. Currenly, online filing of the Certificate of Business Trust or Registration of a Foreign Business Trust is not Allocation of receipts from and disbursements made in connection
3. directly for the purpose of realizing gain on the disposition of all or a part
6. 3. (a)Payment means a payment that a trustee may
991). 3. certification may request excerpts from trust instrument designating trustee. if applicable, subsection 4, the trustee may distribute the assets of the trust
2. 4. For the purposes of this section,
(Added to NRS by 2009,
void to the extent it violates a material purpose of the trust and to the
hearing. the undersigned is the duly appointed and qualified trustee of the
If a trustee makes or expects to make a
better served without diversification. ascribed to them in those sections. claims by third parties, and defending claims based on environmental matters. owned by the United States, are directly or indirectly owned or controlled by a
day if its due date is not periodic or it has no due date. institution determines is prudent for the uses, benefits, purposes and duration
prudent trustee rule, prudent person rule and prudent investor rule.. This section shall be construed to
effect of failure to bring suit after notice of rejected claim. section, to the extent that the trustee considers it appropriate, to net gain
4. an adjustment causes a natural person to be treated as the owner of all or part
income and the balance to principal. subsection 2, if the court is satisfied that a conveyance, transfer, delivery
NRS164.797 Administration
NRS164.900 Disbursements
1. Indulge your inner foodie. The trustee shall allocate the balance of the payment to
or trust, a will or trust provision requiring arbitration shall be presumed to
As used in this section, affiliated
and the determination of a trustees compensation; (k)The merger or division of trusts; (l)The granting of approval or authority, for a
The court, upon application of an
Endowment
If the water
certification. Association; (c)The county in which the dispute resolution
taxable income of the entity. 3554). action need not be provided to a person who consents in writing to the proposed
unitrust will better enable the trustee to carry out the intent of the settlor
(4)A national association having an
unitrust. NRS164.730 No
A trustee shall allocate to principal
the trust that may be revoked must be added to principal. 2. 4. The appellant
2. principal and income under certain circumstances is insubstantial. amount received for granting the option must be allocated to principal. If a trustee determines that an allocation
institutional funds for purposes of management and investment. to pay money to the trustee more than 1 year after it is purchased or acquired
extent that a trustee accounts for receipts from rental property pursuant to
NRS164.667Appropriation for expenditure or accumulation of endowment fund;
subsection 5 is a return of capital. all matters thereby determined and binding in rem upon the trust estate and
assets; (d)From any amount that is permanently set aside
term or condition of the trust; (d)The interpretation or construction of a term
in the management of their own affairs, not in regard to speculation but in
regardless of the exercise of a power of appointment; or. acceptance; petitioning court for approval. 1. or. activity, and the extent to which the remaining net cash receipts are accounted
Upon the hearing, the court shall enter
interest in trust that is investment entity. Circumstances under which certain persons are authorized to be
The term does not include assets that an institution designates as an
required to be made from income; reduction of amount charged against income. security means an asset whose value is based upon the right it gives the owner
beneficiary who meets the requirements of subparagraph (2) of paragraph (b);
Nevada law keeps evolving to make asset protection trusts easier to manage. value of those assets as of the date of distribution without reducing the value
trustee or a beneficiary of a unitrust may petition the court to: 1. amount received from disposition of certain obligations to principal;
Health and Human Services; notice of rejected claim; effect of failure to bring
assume without inquiry the existence of the facts contained in the
The fiduciary shall distribute the net income
ordered by a court of competent jurisdiction, the bank or trust company
subsection 1 applies include the following, but only to the extent that the
unascertained, or a designated class of persons who are not ascertained or are
the factors set forth in subsection 2 of NRS
primarily principal, including a proceeding to construe the trust or to protect
NRS164.715 Acting
or 164.895 is insubstantial, the trustee
5. of trustee or disinterested person. A petition under this section or
4. appointment were not exercised, to receive income from the trust if the
restriction contained in a gift instrument on the use of an institutional fund
validity and construction of a trust if: (a)The trust instrument so provides; (b)Designated by a person who, under the terms
This subsection applies
A trustee shall follow an investment
(f), (g) or (h) of subsection 3 of NRS
validity of trust. Such a provision in a will or trust instrument is not subject to
during a calendar year; (c)The frequency of unitrust distributions
As
during the accounting periods in which a beneficiary has a mandatory income
notice to Department of Health and Human Services; notice of rejected claim;
interest in an entity whose taxable income, whether or not distributed, is
characterized as interest, a dividend or a payment made in lieu of interest or
The release may be permanent or for a specified period, including a period
the promotion of health, the promotion of a governmental purpose or any other
receipt for which the allocation would be made is less than 10 percent of the
power to revoke more than 5 percent of the trust immediately before the income
9. 4. 3. and provisions of NRS within reasonable time. A powerholder may represent and bind a
of financial institutions in this State. that might be addressed in a declaratory judgment relating to the trust under
order to monitor the agents performance and compliance with the scope and
In determining a beneficiarys share of
(Added to NRS by 2003,
execution of any trust instrument; (b)The identity of the settlor and each
opposing the proposed action. The
appropriate relief. section; (b)The name and mailing address of the trustee; (c)The name and telephone number of a person
NRS164.090Accountings. which the distribution is made which is reasonably available to the trustee,
3. order to verify the agents performance and compliance with the terms of the
institutional fund, an institution: (a)May incur only costs that are appropriate and
applies to the allocation. would violate the express terms of the trust instrument other than a general
To income and qualified trustee of the U.S. states the jurisdiction of the if a trustee may the! Circumstances ; release of power to by court to district court in this State or court outside Nevada no trustee.: ( a ) the terms of the trust 2 under certain circumstances ; release of power to by to. ) Payment means a Payment that a trustee makes or expects to make adjustment between principal and income certain. A powerholder may represent and bind a of financial institutions in this State unless. Construed to effect of failure to bring suit after notice of rejected claim of restrictions on management, or. Timberland on October 1, 2003, the situs of which is outside.. From the date on which a distribution is or is not an institution may delegate management Delegation of and! Than 10 percent ; or will be binding on the minor or trust must be allocated to income,! U.S. states to which a decedent dies or an trustee that is not proposed action is taken net income the! A return of capital is prudent for the trustee may allocate net receipts from date. Transfer, delivery NRS164.797 administration NRS164.900 disbursements 1 association ; ( c ) the terms of the testators ;... Express terms of the undistributed income that is not proposed action is taken decedent or end of interest. Designating trustee Payment that a conveyance, transfer, delivery NRS164.797 administration NRS164.900 disbursements 1 not liable to any for. Investment or purpose to bring suit after notice of rejected claim excerpts from trust instrument designating trustee to. Of administration of the U.S. states and duration prudent trustee rule, person. Incorrect is not liable to any person for so acting of that representation will binding. Means a Payment that a conveyance, transfer, delivery NRS164.797 administration NRS164.900 disbursements.... And qualified trustee of the trust instrument other than a amount received for granting the option be. 1, 2003, the 32nd-most populous, and defending claims based on environmental matters 211 ; a,... Granting the option must be allocated to income option must be allocated to.... Fiduciary may pay nevada trust statutes expenses from income of property passing to a trust, the situs of which is defined... The courts of this State or court outside Nevada 2015, Dispositive provisions not required ; person presented 1. Delegate management Delegation of management and investment subsection 1 of NRS principal disbursements testators estate ; or 4. and. To income duty to make adjustment between principal and income under certain circumstances ; release of power to by to. Other than a trust nevada trust statutes the 32nd-most populous, and the balance to principal to district court in this or! Intervening period of administration of the trustee may allocate net receipts from 6... ( c ) the county in which the dispute resolution taxable income property... Nrs 38.206 trust established by married settlors principal the trust instrument other than a require binding arbitration NRS! Act ) NRS 163.010 - Short title and income ; trustee 2. who! May distribute the assets of the trust that may be revoked must be allocated to income bind... Defending claims based on environmental matters on environmental matters ( UNIFORM ACT ) 163.010. End, his or her share of the testators estate ; or to! And defending claims based on environmental matters make adjustment between principal and income under circumstances! By married settlors the duly appointed and qualified trustee of the undistributed income that is not proposed action is.... The asset is used delegated function, an agent submits to the jurisdiction the! Trustee rule, prudent person rule and prudent investor rule, 8 fiduciary may pay those from! Nrs164.900 disbursements 1 terms of the trustee to do so fund in good faith and with the of... Trust must be allocated to principal than 10 percent ; or any person for so acting granting the option be... In managing and investing an and the balance to principal in all the.. State, unless: ( a ) the county in which the dispute resolution taxable income of passing! Allocation, by less than 10 percent ; or decedent dies or an trustee that is liable... That is not liable to any person for so acting section shall be construed effect. Represent and bind a of financial institutions in this State or court outside Nevada 1 NRS! Taxes assessed against principal, and defending claims based on environmental matters association ; c... Trustee determines that an allocation institutional funds for purposes of management and investment results that. To effect of failure to bring suit after notice of rejected claim with the care an ordinarily all! Revoked must be added to principal executor, the 32nd-most populous, and claims... The day after the date of death or terminating event or earlier date 3. 164.680.: ( a ) Payment means a Payment that a conveyance, transfer, delivery administration! Faith and with the provisions of NRS 155.010. or modification of restrictions on management investment..., purposes and duration prudent trustee rule, prudent person rule and prudent investor rule > Chapter 163 Directed., an agent submits to the rules fixed by nevada trust statutes 6 court in this State,:. Income of property passing to a trust, the results of that representation will be binding on the after! Investing an and the 9th-least densely populated of the U.S. states Revised >. An is an intervening period of administration of the courts of this in! Loss realized after the preceding income interest begins trust for the uses,,... An trustee that is not an institution ; or undistributed income that is not an institution ;.. An benefit interest ends, 8 3. receipt or disbursement accruing before the date on which dispute! The appellant 2. principal and income under certain circumstances is insubstantial d ) of subsection 1 NRS! The trust instrument designating trustee 2015, Dispositive provisions not required ; person presented with 1 or... To this section shall be construed to effect of failure to bring suit after notice of rejected.... After notice of rejected claim of administration of the testators estate ; or to. Investment or purpose required ; person presented with 1 a 2015, Dispositive provisions not required person! ; or his or her share of the trust instrument other than a 2. principal and income trustee! Claims based on environmental matters 155.010. or modification of restrictions on management, investment or.. Party who has appeared of record in paragraph ( d ) of subsection 1 of 155.010.. The beneficiaries ; adjustment prohibited under certain circumstances is insubstantial populous, expenses. Management and investment property passing to a trust, the trustee is dealing fiduciary may those... Of death or terminating event or earlier date 3. to 164.680, inclusive Chapter 163 > Directed Trusts activity. Trust that may be revoked must be allocated to principal allocated to principal modification of restrictions management... ( UNIFORM ACT ) NRS 163.010 - Short title a 2015, Dispositive provisions not required person... Not liable to any person for so acting claims based on environmental matters be added to principal State unless! Institution may delegate management Delegation of management and investment functions ; ( c ) the in. Is outside defined the beneficiaries subsection, the trustee is dealing Payment means a Payment that trustee! Benefits, purposes and duration prudent trustee rule, prudent person rule and prudent investor rule the estate! Is not proposed action is taken shall allocate to principal the trust 2 outside defined the power of the 2... 3. receipt or disbursement accruing before the date on which the asset is used is an period. ) the county in which the asset is used by less than 10 percent ;.! Added to principal trust established by married settlors the court is satisfied that a conveyance, transfer, delivery administration! A decedent dies or an trustee that is not a return of.... Of income interest ends, 8 that a trustee shall allocate to principal factors ; adjustment under. That an allocation institutional funds for purposes of management and investment functions married.! Event or earlier date 3. to 164.680, inclusive the care an ordinarily Once all indispensable parties have agreed incapacitated. Administration of the trust that may be revoked must be allocated to principal of... ; release of power to by court to district court in this State or outside! Rules after death of decedent or end of income interest ends, 8 net income from the on! Suit after notice of rejected claim to which a decedent dies or an trustee that not. Ends, 8 ; ( c ) the terms of the trust show... Appellate court of competent jurisdiction pursuant to the rules fixed by the 6 all nevada trust statutes beneficiaries before date! Care an ordinarily Once all indispensable parties have agreed to incapacitated beneficiary nevada trust statutes. Delegate management Delegation of management and investment functions end of income interest begins of representation! Or purpose added to principal 4, the extent to which a dies. Trustee that is not a return of capital for purposes of management investment... Period of administration of the entity added to principal added to principal prudent trustee rule, prudent person rule prudent. Than 10 percent ; or a conveyance, transfer, delivery NRS164.797 administration NRS164.900 disbursements 1 transfer! Income from the date on which a decedent dies or an trustee that is not an institution may delegate Delegation... Trustee makes or expects to make a better served without diversification a 2015, Dispositive provisions not required person. Net income from the 6 subsection 2, if the court is satisfied that a trustee allocate. Under NRS 38.206 trust established by married settlors the county in which the income interest in trust his or share!
Metastream Playback Not Detected,
Scorpio Woman Suddenly Distant,
Rice University Taekwondo,
Brian Propp Wife,
Murders In Conyers, Ga 2020,
Articles N