Chapter 11 Missouri Transfers to Minors Law

Index

Section 11.1 History of Legislation
Section 11.2 Nature of Custodianship
Section 11.3 Not Exclusive Method of Transfer
Section 11.4 Use of Conservatorship, Trust, or Custodianship
Section 11.5 Creation of Custodianship—Generally
Section 11.6 Creation of Custodial Trust for Minors
Section 11.7 Custodial Agency and Trust Agreements
Section 11.8 Scope and Application of Law
Section 11.9 State Law That Governs
Section 11.10 Property That May Be Transferred
Section 11.11 Persons Who May Be Custodians
Section 11.12 Persons Who May Be Transferors
Section 11.13 Manner of Making a Present Transfer
Section 11.14 When Present Transfer Is Complete
Section 11.15 Manner of Making a Future Transfer
Section 11.16 Effect of the Missouri Transfers to Minors Law on Past Transfers
Section 11.17 Revocation
Section 11.18 Federal Gift Taxes
Section 11.19 Federal Estate Taxes
Section 11.20 Federal Income Taxes
Section 11.21 State Taxes
Section 11.22 Tax Planning
Section 11.23 Obligation to Administer Custodial Property
Section 11.24 Collection of Custodial Property
Section 11.25 Management and Investment of Custodial Property
Section 11.26 Expenditures for Minor’s Benefit
Section 11.27 Expenses, Compensation, and Bond of Custodian
Section 11.28 Record Keeping, Accounting, and Limitations
Section 11.29 Immunities and Protections for Third Persons
Section 11.30 Liabilities of Custodian and Minor
Section 11.31 Termination of Custodianship
Section 11.32 Substitutes for Initial Custodians
Section 11.33 Automatic Succession
Section 11.34 Designating Successor Custodians
Section 11.35 Transfer on Resignation or Death of Custodian
Section 11.36 Transfer From “Uniform Gifts to Minors Act” to “Missouri Transfers to Minors Law”
Section 11.37 Transfer to Out-of-State Custodian
Section 11.38 Removal of Custodian
Section 11.39 Jurisdiction and Procedure
Section 11.40 Jurisdiction in Marriage Dissolution Proceedings
Section 11.41 Actions Relating to Administration of Custodianship
Section 11.42 Actions by or Against the Minor or the Custodian
Section 11.43 Distribution to Custodian Under Will or Trust, §§ 404.016, 404.027.1, 404.047.1(4), and 404.057.1, RSMo
Section 11.44 Beneficiary Designations Under Benefit Plan or Insurance, §§ 404.016, 404.027.1, 404.047.1(4), and 404.057.1, RSMo
Section 11.45 Example of Opinion on Abstract, § 404.051.5(3), RSMo
Section 11.46 Example of Custodial Trust Agreement
Section 11.47 Designation of Successor Custodian
Section 11.48 Uniform Transfers to Minors Act Approved July 1983 by the National Conference of Commissioners on Uniform State Laws
Section 11.49 Missouri Sections Not in Uniform Transfers to Minors Act
Section 11.50 Cross-References for Uniform Transfers to Minors Act and Missouri Transfers to Minors Law Sections