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- 2023 Edition
- Title 30. Trusts and Fiduciaries
- Article 2. General Provisions
- Chapter 8.5. Indiana Uniform Transfers to Minors Act
IC 30-2-8.5-29 Use of Custodial Property; Transfer of Property to Trust
Library | Indiana Statutes |
Edition | 2023 |
Currency | Current through P.L. 255-2023 |
Year | 2023 |
Citation | IC 30-2-8.5-29 |
(a) A custodian may deliver or pay to the minor or expend for the minor's benefit so much of the custodial property as the custodian considers advisable for the use and benefit of the minor, without court order and without regard to:
(1) the duty or ability of the custodian personally or of any other person to support the minor; or
(2) any other income or property of the minor that may be applicable or available for the support of the minor.
(b) At any time and without a court order, a custodian may transfer part or all of the custodial property to a trust, including a trust created by the custodian, in which:
(1) the minor is the sole beneficiary of the trust; and
(2) the terms of the trust satisfy the requirements of Section 2503(c) of the Internal Revenue Code and the regulations under that section.
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