(1) A personal representative or trustee may make an irrevocable transfer under Section 75-5a-110 to a custodian for the benefit of a minor as authorized in the governing will or trust.

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Terms Used In Utah Code 75-5a-106

  • Minor: means a person who is under 18 years old. See Utah Code 75-1-201 v2
  • Person: means an individual or an organization. See Utah Code 75-1-201 v2
  • Personal representative: includes executor, administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status. See Utah Code 75-1-201 v2
  • Property: includes both real and personal property or any interest therein and means anything that may be the subject of ownership. See Utah Code 75-1-201 v2
  • Testator: A male person who leaves a will at death.
  • Testator: includes an individual of either sex. See Utah Code 75-1-201 v2
  • Trust: includes :
              (60)(a)(i) a health savings account, as defined in Section 223of the Internal Revenue Code;
              (60)(a)(ii) an express trust, private or charitable, with additions thereto, wherever and however created; or
              (60)(a)(iii) a trust created or determined by judgment or decree under which the trust is to be administered in the manner of an express trust. See Utah Code 75-1-201 v2
  • Trustee: A person or institution holding and administering property in trust.
  • Trustee: includes an original, additional, and successor trustee, and cotrustee, whether or not appointed or confirmed by the court. See Utah Code 75-1-201 v2
(2) If the testator or settlor has nominated a custodian under Section 75-5a-104 to receive the custodial property, the transfer must be made to that person.
(3) If the testator or settlor has not nominated a custodian under Section 75-5a-104, or all persons nominated as custodian die before the transfer or are unable, decline, or are ineligible to serve, the personal representative or the trustee, as the case may be, shall designate the custodian from among those eligible to serve as custodian for property of that kind under Subsection 75-5a-110(1).