Ohio § 5731.11
Full text of Ohio Ohio Revised Code § 5731.11, with citation guidance and answers to common questions.
§ 5731.11.
(A) The value of the gross estate shall include the value of all property, to the extent
of any interest with respect to which the decedent has on the date of the decedent's
death a general power of appointment, or with respect to which the decedent has at
any time exercised or released such a power of appointment by a disposition which
is of such nature that if it were a transfer of property owned by the decedent, such
property would be includible in the decedent's gross estate under sections 5731.05 to 5731.08, inclusive, of the Revised Code . A disclaimer or renunciation of such power of appointment shall not be deemed an
exercise or a release of such power. (B) For purposes of this section, “ general power of appointment ” means a power which is exercisable in favor of the decedent, his estate, his creditors,
or the creditors of his estate. (C) For the purposes of this section, if a general power of appointment created on or
before October 21, 1942, has been partially or completely released so that it is no
longer a general power of appointment, any such release of such power is neither the
release nor the exercise of a general power of appointment if such release occurred
before November 1, 1951, or the donee of such power was under a legal disability to
release such power on October 21, 1942, and such release occurred not later than six
months after the termination of such legal disability.
Frequently Asked Questions About Ohio § 5731.11
What does Ohio Revised Code § 5731.11 cover?
Section 5731.11 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5731.11?
A common citation format is "Ohio Revised Code § 5731.11" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5731.11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.