Definitions.

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55-10A-1. Definitions.

Terms used in this chapter mean:

(1)"Adult," a person who has attained the age of eighteen years;

(2)"Benefit plan," an employer's plan for the benefit of an employee or partner;

(3)"Broker," a person lawfully engaged in the business of effecting transactions in securities or commodities for the person's own account or for the account of others;

(4)"Conservator," a person appointed or qualified by a court to act as general, limited or temporary conservator of a minor's property or a person legally authorized to perform substantially the same functions;

(5)"Custodial property," any interest in property transferred to a custodian under this chapter and the income from and proceeds of that interest in property;

(6)"Custodian," a person so designated under §55-10A-9 or a successor or substitute custodian designated under §55-10A-18;

(7)"Financial institution," a bank, trust company, savings institution or credit union, chartered and supervised under state or federal law;

(8)"Legal representative," an individual's personal representative or conservator;

(9)"Member of the minor's family," the minor's parent, stepparent, spouse, grandparent, brother, sister, uncle or aunt, whether of the whole or half blood or by adoption;

(10)"Minor," a person who has not attained the age of eighteen years;

(11)"Personal representative," an executor, administrator, successor personal representative or special administrator of a decedent's estate or a person legally authorized to perform substantially the same functions;

(11A)"Qualified minor's trust," a trust, including a trust created by a custodian, of which a minor is the sole income beneficiary and that satisfies the requirements of Section 2503(c) of the Federal Internal Revenue Code of 1986 and the regulations implementing that section;

(12)"State," includes any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or possession subject to the legislative authority of the United States;

(13)"Transfer," a transaction that creates custodial property under §55-10A-9;

(14)"Transferor," a person who makes a transfer under this chapter; and

(15)"Trust company," a financial institution, corporation or other legal entity, authorized to exercise general trust powers.

Source: SL 1986, ch 409, §1; SL 1993, ch 213, §256; SL 2008, ch 257, §13.


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