(a) “Adult” means an individual who has attained the age of 18 years.
(b) “Benefit plan” means an employer's plan for the benefit of an employee or partner.
(c) “Broker” means 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.
(d) “Court” means the Superior Court of the Virgin Islands.
(e) “Custodial property” means (i) any interest in property transferred to a custodian under this chapter, and (ii) the income from and proceeds of that interest in property.
(f) “Custodian” means a person so designated under section 1251j; or a successor or substitute custodian designated under section 1251w.
(g) “Financial institution” means a bank, trust company, savings institution, or credit union, chartered and supervised under the territorial or federal law.
(h) “Guardian” means a person appointed or qualified by a court to act as general, limited, or temporary guardian of a minor's property or a person legally authorized to perform substantially the same functions.
(i) “Legal representative” means an individual's personal representative or guardian.
(j) “Member of the minor's family” means the minor's parents, stepparents, spouse, grandparent, brother, sister, uncle, or aunt, whether of the whole or half blood or by adoption.
(k) “Minor” means an individual who has not attained the age of 18 years.
(l) “Person” means an individual, corporation, organization, or other legal entity.
(m) “Personal representative” means 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.
(n) “State” includes the Virgin Islands, 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.
(o) “Transfer” means a transaction that creates custodial property under section 1251m of this chapter.
(p) “Transferor” means a person who makes a transfer under this chapter.
(q) “Trust company” means a financial institution, corporation, or other legal entity, authorized to exercise general trust powers.