Expenses incurred in connection with the settlement of a decedent's estate or the winding up of a terminating income interest, including interest and penalties concerning taxes, fees of attorneys and personal representatives and trustees, and court costs, may be charged against the principal or income in the discretion of the personal representative or trustee.
(Code 1981, §53-12-391, enacted by Ga. L. 2010, p. 579, § 1/SB 131.)