THE CORPORATE LIBRARY

Related Party Transactions and Outside Related Director Information

GB&T Bancshares, Inc. (GBTB)

4/10/2006 Proxy Information

In the ordinary course of business, the Banks have and anticipate that they will continue to have transactions with various directors, officers, principal shareholders and their associates on substantially the same terms (including price, interest rates, collateral, and repayment terms) as those prevailing at the time for comparable transactions with unrelated parties. None of such banking transactions involve more than the normal risk of collectibility and do not present other unfavorable features to the Banks.

Samuel L. Oliver, a director of the Company, is a partner in the law firm of Hulsey, Oliver & Mahar, LLP, Gainesville, Georgia, which firm served as legal counsel to the Company in 2005. It is anticipated that this firm will also provide legal services to the Company and the Banks during 2006.