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Code · Montana · Title 15 — Taxation · Chapter 62 · Part 3

15-62-301. Family education savings trust.

126 words·~1 min read·/mt/title-15/chapter-62/part-3/15-62-301·

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15-62-301 . Family education savings trust.
(1)There is a family education savings trust that is an instrumentality of the state and that is created for a public purpose.
(2)The assets of the trust consist of investments and earnings on investments of funds received by the program as contributions to accounts and amounts transferred to the trust from accounts established prior to October 1, 2005, pursuant to subsection (3).
(3)In accordance with the instructions of the account owner, the trustee shall invest funds contributed to each account in permitted investment products as provided in this chapter. The trustee or a financial institution acting as an agent of the trustee shall pay or apply funds from each account for qualified withdrawals, nonqualified withdrawals, and withholdings.
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