Section 53-12-20 - Express trusts(a) Except as provided in subsection (d) of this Code section, an express trust shall be created or declared in writing and signed by the settlor or an agent for the settlor acting under a power of attorney containing express authorization.(b) An express trust shall have, ascertainable with reasonable certainty: (1) An intention by a settlor to create such trust;(3) Except for charitable trusts or a trust for care of an animal, a beneficiary who is reasonably ascertainable at the time of the creation of such trust or reasonably ascertainable within the period of the rule against perpetuities;(5) Trustee duties specified in writing or provided by law.(c) The requirement that a trust have a reasonably ascertainable beneficiary shall be satisfied if under the trust instrument the trustee or some other person has the power to select the beneficiaries based on a standard or in the discretion of the trustee or other person.(d) In the case of a trust created pursuant to 42 U.S.C. Section 1396p(d)(4)(B) by an agent acting for the settlor, the power of attorney need not contain an express authorization to create or declare a trust.Amended by 2011 Ga. Laws 181,§ 9, eff. 5/12/2011.Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.