End-of-Life Planning Checklist for Georgia Residents
End-of-Life Planning Checklist for Georgia Residents
End-of-life planning in Georgia covers six key areas: healthcare directives, financial authority, a will or trust, beneficiary designations, funeral pre-planning, and Georgia-specific property tools. Georgia combined its living will and healthcare power of attorney into a single unified Advance Directive for Health Care in 2007, simplifying the process. Georgia also enacted a transfer-on-death deed law effective July 1, 2024, giving residents a new probate avoidance tool for real property.
This is not about expecting the worst. It is about making sure the people you trust can act quickly when they need to, without a judge's permission.
Part 1: Healthcare Documents
Advance Directive for Health Care
O.C.G.A. Chapter 31-32 (Georgia Advance Directive for Health Care Act) governs this document. The statutory form is at O.C.G.A. Section 31-32-4.
Georgia's advance directive is a single unified document with four parts:
Part One -- Health Care Agent: Designates a person to make healthcare decisions when you cannot. The agent may also make decisions after death regarding autopsy, organ donation, body donation, and final disposition of your body.
Part Two -- Treatment Preferences: Specifies your wishes regarding life-sustaining treatment, artificially supplied nutrition and hydration, and other medical interventions.
Part Three -- Guardianship Nomination: Allows you to nominate a guardian in case one becomes necessary. The advance directive survives the appointment of a guardian -- the guardian does not automatically override the health care agent's authority.
Part Four -- Effectiveness and Signatures: Execution requirements and witness provisions.
| Detail | Requirement |
|---|---|
| Signing requirements | Signed by you, witnessed by two witnesses (of sound mind, at least 18 years old). Each witness must sign in your presence, but they do not have to be present together |
| Notarization | NOT required by statute, but recommended for broader acceptance |
| Witness restrictions | The health care agent named in the directive should not serve as a witness |
| Revocation | Revocable at any time by oral or written statement, or by physically destroying the document |
Where to get forms: Georgia Division of Aging Services (aging.georgia.gov), Georgia Department of Human Services, or your healthcare provider.
POLST (Physician Orders for Life-Sustaining Treatment)
The POLST is a medical order approved by the Georgia Department of Public Health, not an advance directive.
| Detail | Requirement |
|---|---|
| What it does | Translates your treatment preferences into immediately actionable medical orders covering CPR, level of medical intervention, antibiotics, and artificially administered nutrition |
| Who should have one | Individuals with a serious health condition or who are nearing the end of life -- NOT healthy individuals |
| Signing requirements | Completed by you (or your health care agent if you lack capacity) AND signed by a physician |
| Identification | Printed on bright pink paper for easy identification in emergencies |
Key distinction: A POLST is a physician order that providers must follow immediately. The advance directive is a planning document. Both can coexist, but a POLST is only appropriate for people with serious illness. Forms available at dph.georgia.gov/POLST.
DNR (Do Not Resuscitate) Order
A DNR is a physician's order directing that CPR not be performed. Unlike the POLST, a DNR only addresses CPR -- it does not change other treatments. Must be signed by a physician. A properly executed DNR should be honored across healthcare settings.
Part 2: Financial and Legal Documents
Financial Power of Attorney
O.C.G.A. Chapter 10-6B (Georgia Power of Attorney Act) governs this document. The statutory form is at O.C.G.A. Section 10-6B-70.
| Detail | Requirement |
|---|---|
| What it does | Authorizes an agent to make decisions concerning your property and financial affairs. Does NOT authorize health care decisions |
| Durability | Presumed durable under Georgia law (O.C.G.A. Section 10-6B-4) -- survives your incapacity unless the document says otherwise |
| Signing requirements | Signed by you, signed by one witness (who cannot be the agent), AND signed before a notary public |
| Termination | Continues until you die, revoke it, or the agent resigns or is unable to act |
Where to get forms: Georgia Division of Aging Services (aging.georgia.gov), Georgia Department of Community Affairs (dca.georgia.gov), or Emory University School of Law (fillable PDF).
Will
Georgia law governs wills under O.C.G.A. Title 53.
| Requirement | Detail |
|---|---|
| Age | Must be 14 or older (one of the lowest ages in the country) |
| Mental capacity | Must be of sound and disposing mind |
| Execution | Signed by you in the presence of two witnesses who also sign |
Why it matters in Georgia: Without a will, Georgia intestacy law determines who inherits. See our guide on how probate works in Georgia for detail on how property passes.
Part 3: Beneficiary Designations and Probate Avoidance
Beneficiary designations override your will. Review these regularly, especially after marriage, divorce, or the birth of a child.
| Asset Type | Key Details |
|---|---|
| Pay-on-death (POD) bank accounts | Name a beneficiary at your bank; funds transfer at death without probate |
| Transfer-on-death (TOD) deed | O.C.G.A. Section 44-17-1 et seq. (effective July 1, 2024). Record a TOD deed during life; no present interest transfers; revocable at any time. Beneficiary must record an acceptance affidavit within 9 months of death or the interest reverts to the estate |
| TOD securities | Register with your brokerage; securities transfer directly at death |
| Retirement accounts (401(k), IRA) | Name a beneficiary with the plan administrator; spousal consent required for 401(k) if naming a non-spouse |
| Life insurance | Name a beneficiary with the insurer; update after life changes |
Georgia-specific note: The TOD deed law is new (effective July 2024). This is a significant probate avoidance tool for homeowners. The deed must be recorded during your lifetime and is fully revocable. But the beneficiary has a strict 9-month deadline to record an acceptance affidavit after death.
Part 4: Digital Accounts
Create a secure inventory of all accounts -- email, social media, cloud storage, financial platforms, subscriptions, and cryptocurrency -- and store it separately from your will (which becomes public record). Use a password manager and share the master credentials with your agent through a secure method. Set legacy contacts on major platforms.
Part 5: Funeral Pre-Planning
Pre-Need Contracts
O.C.G.A. Section 10-14-1 et seq. governs pre-need funeral services in Georgia.
- Pre-need dealers must be licensed by the Georgia Secretary of State, Securities Division
- All funeral service pre-need funds (100%) must be deposited in an escrow account or individual trust fund
- Casket pre-need deposits: 100% of sales price (minimum 110% of wholesale)
- If cancelled, 100% of trust funds must be returned minus taxes and a 3% administrative charge
- Get all terms in writing
Organ Donation
Register through Donate Life Georgia at register.donatelifegeorgia.org or through the Georgia Department of Driver Services when getting or renewing your license. Must be 18 or older. Registration is legally binding first-person consent.
Disposition Authority
Part One of the Georgia Advance Directive gives your health care agent authority over disposition of your body after death. If you want to ensure a specific person controls these decisions, name them in your advance directive.
For pricing and options, see the Georgia funeral cost guide and funeral and burial laws in Georgia.
Part 6: Georgia-Specific Considerations
Guardianship Nominations
Georgia's advance directive (Part Three) allows you to nominate a guardian in advance. The advance directive survives the appointment of a guardian -- absent a probate court order, the guardian has no power over health care matters covered by the directive.
For minor children, Georgia recognizes testamentary guardians nominated in a parent's will (O.C.G.A. Section 29-2-4) and standby guardians (O.C.G.A. Title 29, Chapter 2, Part 4). Standby guardian designations must be in writing, attested by two or more competent witnesses, and filed with the probate court.
No State Estate or Inheritance Tax
Georgia has:
- No state estate tax -- your estate is not taxed by Georgia at death
- No state inheritance tax -- your heirs do not pay Georgia tax on what they inherit
The federal estate tax applies to estates exceeding $15,000,000 (as of P.L. 119-21, OBBBA, signed July 4, 2025), with a top rate of 40%. For estates under $15 million, the federal estate tax is not a concern.
Equitable Distribution
Georgia is an equitable distribution state, not a community property state. Property is owned by the person whose name is on the title. This makes beneficiary designations and the new TOD deed tool especially important for ensuring assets go where you intend.
Step-Up in Basis
Under IRC Section 1014, inherited assets receive a step-up in basis to fair market value at the date of death. In equitable distribution states like Georgia, only the deceased's share of jointly held property gets the step-up.
Gift Tax
The federal gift tax exclusion for 2026 is $19,000 per recipient per year. Georgia does not have a separate state gift tax.
Medicaid and Estate Recovery
Georgia's Medicaid Estate Recovery Program can recover Medicaid costs from a deceased recipient's estate. A 5-year lookback period penalizes asset transfers made to qualify for Medicaid. Assets passing outside probate (POD, TOD, life insurance, joint survivorship) are generally protected from recovery.
Year's Support
Under Georgia law, a surviving spouse and minor children may petition the probate court for a "year's support" -- a right to receive estate property sufficient for their support for 12 months. This takes priority over most other claims and can affect estate distribution.
Complete Planning Checklist
Healthcare: Advance Directive for Health Care (2 witnesses, O.C.G.A. Ch. 31-32) with agent + treatment preferences + guardianship nomination / POLST if you have serious illness (physician-signed) / DNR if appropriate / Discuss wishes with agent and physician
Financial/Legal: Financial Power of Attorney (1 witness + notarization, O.C.G.A. Ch. 10-6B) / Will with two witnesses / Trust if needed / File POA copies with bank and brokerage
Beneficiary Designations: POD on bank accounts / TOD deed on real property (Section 44-17-1, record before death, 9-month acceptance deadline) / TOD on securities / Retirement and life insurance beneficiaries / Review after any major life event
Digital: Inventory all accounts / Set legacy contacts on major platforms / Store credentials securely / Grant digital asset authority in POA and will
Funeral: Document preferences / Consider pre-need contract (Section 10-14-1) / Register as organ donor at Donate Life Georgia / Tell family where documents are
Georgia-Specific: TOD deed (new July 2024, 9-month acceptance window) / Guardian nomination in advance directive / Medicaid exposure review / Secure document storage with someone who knows the location
Frequently Asked Questions
Do I need a lawyer to create these documents?
No. Georgia provides statutory forms for the advance directive (Section 31-32-4) and financial POA (Section 10-6B-70). You can complete them yourself for straightforward situations. An attorney helps if you have a blended family, significant assets, or complex property.
How often should I update my documents?
After any major life event: marriage, divorce, birth, death of a named agent or beneficiary, significant asset changes, or a move. At minimum, review everything every 3-5 years.
Where should I store these documents?
Originals in a fireproof safe or with your attorney. Copies to your healthcare agent, financial agent, and executor. Do not put originals in a safe deposit box -- your agents may not be able to access it when needed.
What is the Georgia TOD deed and should I use it?
The transfer-on-death deed (O.C.G.A. Section 44-17-1 et seq., effective July 2024) lets you name a beneficiary for real property without a trust or probate. You retain full ownership and control during life, and the deed is revocable. But your beneficiary must record an acceptance affidavit within 9 months of death or the property reverts to the estate.
What to Do Next
Kaira organizes every step for your state -- deadlines, forms, and next actions -- so nothing gets missed. See how it works.
Related guides:
- How Probate Works in Georgia
- Georgia Funeral Cost Guide
- Funeral and Burial Laws in Georgia
- How to Close Bank Accounts After Death in Georgia
Disclaimer: This article provides general legal information about end-of-life planning in Georgia. It is not legal advice. Laws and tax rules change. Consult a licensed attorney and financial advisor for guidance specific to your situation.
Sources: O.C.G.A. Chapter 31-32 (Advance Directive for Health Care Act); O.C.G.A. Chapter 10-6B (Power of Attorney Act); O.C.G.A. Section 44-17-1 et seq. (TOD Deeds); O.C.G.A. Section 10-14-1 et seq. (Pre-Need Contracts); O.C.G.A. Title 29 (Guardian and Ward); IRC Section 1014; P.L. 119-21 (OBBBA).