46-904. Incapacitated or minor eligible individual
A. If an eligible individual is a minor or an incapacitated adult, the account may be opened and managed by any of the following as long as the individuals listed are not in conflict with 26 United States Code section 529A and any regulations issued pursuant to that section:
1. An agent under a valid power of attorney signed by the eligible individual at a time when the eligible individual had capacity to execute the power.
2. A parent of a minor child who is an eligible individual.
3. A court-appointed conservator of the estate of the eligible individual.
4. A court-appointed guardian of the eligible individual, with express authorization.
B. In any case in which a court authorizes the conservator or guardian of the eligible individual to open and manage the account, the court, in its discretion, may waive any requirement of further accounting pursuant to section 14-5419 or inclusion in any bond established for the conservatorship pursuant to section 14-5411.