Customer AccountsPregunta 71 de 110

Which statement about an UTMA custodial account is correct?

a.Gifts to the account may be revoked by the donor at any time
b.Gifts are irrevocable, and the account may have only one custodian and one minor beneficiary
c.The account may have two custodians so parents can share responsibility
d.The custodian may pledge the account's securities as collateral for a personal loan

Explicación

A gift into a custodial account is an irrevocable transfer to the minor, and the structure permits exactly one custodian and one minor per account. Joint custodians and joint minors are not allowed, so parents wanting shared control cannot achieve it through the registration. Using the minor's property for the custodian's benefit would violate the custodian's fiduciary duty.

Referencia Legal: Uniform Transfers to Minors Act

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