\nThis Article does not apply to any of the following:\n(1) Executors or trustees in their representative capacity.\n(2) Partnerships governed by Chapter 59 of the General Statutes.\n(3) Business entities.\n(4) Accounts established under G.S. 41-2.1 or G.S. 41-2.2 to the extent inconsistent with the provisions of this Article.\n(5) Life estates. (2020-50, s. 2(a), (c); 2021-91, s. 9.)
North Carolina Legal Code
§ 41.75
Source: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByChapter/Chapter_41.html· Version 2026