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Code · Nevada · CHAPTER 163 - TRUSTS

NRS 163.5533 “Custodial account” defined.

110 words·~1 min read·/nv/chapter-163-trusts/163-5533·

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NRS 163.5533 “Custodial account” defined. “Custodial account” means an account:
1. Established by a person with a bank, as defined in 26 U.S.C. § 408(n), or with a person approved by the Internal Revenue Service as satisfying the requirements to be a nonbank trustee or nonbank passive trustee pursuant to regulations established by the United States Treasury pursuant to 26 U.S.C. § 408; and
2. Governed by an instrument concerning the establishment or maintenance of an individual retirement account, qualified retirement plan, an Archer medical savings account, health savings account, a Coverdell education savings account or any similar retirement or savings account permitted under the Internal Revenue Code of 1986.
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