Understanding the Role of Custodian Under Uniform Gifts to Minors Act

Definition & Meaning

A custodian under the Uniform Gifts to Minors Act (UGMA) is an individual or entity appointed to manage assets on behalf of a minor until they reach the age of majority. This fiduciary role is established by state laws that are similar to the UGMA or the Uniform Transfers to Minors Act (UTMA). The custodian is responsible for handling the minor's financial assets, ensuring they are used for the minor's benefit, and managing the assets according to the law until the minor is legally able to take control of them.

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Real-world examples

Here are a couple of examples of abatement:

(hypothetical example) If a grandparent gifts $10,000 to their grandchild, they may appoint a parent as the custodian. The parent will manage the funds until the child turns 18, ensuring that the money is used for education or other needs.

(hypothetical example) A family friend sets up a custodial account for a minor, allowing the custodian to invest the funds in stocks until the minor reaches adulthood.

State-by-state differences

State Custodianship Age Additional Notes
California 18 UGMA applies; custodian must transfer assets at 18.
New York 21 UTMA applies; custodian can hold assets until 21.
Texas 21 UTMA applies; custodian has broad investment powers.

This is not a complete list. State laws vary, and users should consult local rules for specific guidance.

What to do if this term applies to you

If you are considering setting up a custodianship under the Uniform Gifts to Minors Act, first determine the appropriate custodian for the minor's assets. You can use US Legal Forms to find templates and guidance for establishing a custodial account. If the situation is complex or involves significant assets, consulting with a legal professional may be advisable to ensure compliance with state laws.

Quick facts

Attribute Details
Typical Custodian Age 18 or 21, depending on the state
Legal Framework UGMA and UTMA
Fiduciary Responsibility Yes, must act in the minor's best interest

Key takeaways

Frequently asked questions

A custodian manages and protects assets for a minor until they reach the age of majority.