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Mississippi Statutes, Title 91

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Title 91, Trusts and Estates

18 chapters · 531 sections in this title.

All chapters in Title 91531 Ch 7, Executors and Administrators166 Ch 8, Mississippi Uniform Trust Code111 Ch 17, Mississippi Principal and Income Act…35 Ch 9, Trusts and Trustees32 Ch 20, Transfers to Minors25 Ch 27, Mississippi Real Property Transfer-O…19 Ch 23, Revised Uniform Fiduciary Access to …18 Ch 1, Descent and Distribution17 Ch 5, Wills and Testaments17 Ch 25, Mississippi Uniform Estate Tax Appor…14 Ch 21, Uniform Transfer-on-Death Security R…13 Ch 29, Effect of Dissolution of Marriage13 Ch 31, Uniform Partition of Heir Property13 Ch 11, Fiduciary Security Transfers11

25 sections·Filtered byTitle 91✕Ch 20✕

Miss. Code Ann. § 91-20-1 Short title
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This chapter may be cited as the “Mississippi Uniform Transfers to Minors Act.”
Miss. Code Ann. § 91-20-11 Transfer to custodian by personal representative or trustee as authorized by will or trust; designation of custodian by personal representative or trustee
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(1) A personal representative or trustee may make an irrevocable transfer pursuant to Section 91-20-19 to a custodian for the benefit of a minor as authorized in the governing will or trust. (2) If the testator or settlor has nominated a custodian under Section 91-20-7 to receive…
Miss. Code Ann. § 91-20-13 Transfer by personal representative, trustee, or conservator to another adult or trust company as custodian without authorization by will or trust; prerequisites
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(1) Subject to subsection (3), a personal representative or trustee may make an irrevocable transfer to another adult or trust company as custodian for the benefit of a minor pursuant to Section 91-20-19, in the absence of a will or under a will or trust that does not contain an …
Miss. Code Ann. § 91-20-15 Transfer to custodian by one holding property of or owing debt to minor; designation of custodian
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(1) Subject to subsections (2) and (3), a person not subject to Section 91-20-11 or 91-20-13 who holds property of or owes a liquidated debt to a minor not having a conservator may make an irrevocable transfer to a custodian for the benefit of the minor pursuant to Section 91-20-…

Miss. Code Ann. § 91-20-17 Written receipt from custodian; effect

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A written acknowledgment of delivery by a custodian constitutes a sufficient receipt and discharge for custodial property transferred to the custodian pursuant to this chapter.

Miss. Code Ann. § 91-20-19 Creation and transfer of custodial property

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(1) Custodial property is created and a transfer is made whenever:(a) An uncertificated security or a certificated security in registered form is either:(i) Registered in the name of the transferor, an adult other than the transferor or a trust company, followed in substance by t…

Miss. Code Ann. § 91-20-21 One custodian for one minor

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A transfer may be made only for one (1) minor, and only one (1) person may be the custodian. All custodial property held under this chapter by the same custodian for the benefit of the same minor constitutes a single custodianship.

Miss. Code Ann. § 91-20-23 Factors not affecting validity of transfer; powers and duties of custodian unalterable

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(1) The validity of a transfer made in a manner prescribed in this chapter is not affected by:(a) Failure of the transferor to comply with Section 91-20-19(3) concerning possession and control;(b) Designation of an ineligible custodian, except designation of the transferor in the…

Miss. Code Ann. § 91-20-25 Powers and duties of custodian; standard of care; records

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(1) A custodian shall:(a) Take control of custodial property;(b) Register or record title to custodial property if appropriate; and(c) Collect, hold, manage, invest and reinvest custodial property. (a) Take control of custodial property; (b) Register or record title to custodial …

Miss. Code Ann. § 91-20-27 Custodian’s exercise of powers and authority over custodial property

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(1) A custodian, acting in a custodial capacity, has all the rights, powers and authority over custodial property that unmarried adult owners have over their own property, but a custodian may exercise those rights, powers and authority in that capacity only. (2) This section does…

Miss. Code Ann. § 91-20-29 Delivery of property or money to minor; expenditure for benefit of minor; conditions; court order

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(1) A custodian may deliver or pay to the minor or expend for the minor’s benefit so much of the custodial property as the custodian considers advisable for the use and benefit of the minor, without court order and without regard to (a) the duty or ability of the custodian person…

Miss. Code Ann. § 91-20-3 Definitions

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(a) In this chapter:(a) “Adult” means an individual who has attained the age of eighteen (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 secu…

Miss. Code Ann. § 91-20-31 Reimbursement of custodian for expenses; compensation of custodian; bond unnecessary

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(1) A custodian is entitled to reimbursement from custodial property for reasonable expenses incurred in the performance of the custodian’s duties. (2) Except for one who is a transferor under Section 91-20-9, a custodian has a noncumulative election during each calendar year to …

Miss. Code Ann. § 91-20-33 Good faith reliance on capacity of purported custodian

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(a) A third person in good faith and without court order may act on the instructions of or otherwise deal with any person purporting to make a transfer or purporting to act in the capacity of a custodian and, in the absence of knowledge, is not responsible for determining:(a) The…

Miss. Code Ann. § 91-20-35 Assertion of claim against custodial property; personal liability of custodian or minor

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(1) A claim based on (a) a contract entered into by a custodian acting in a custodial capacity, (b) an obligation arising from the ownership or control of custodial property, or (c) a tort committed during the custodianship, may be asserted against the custodial property by proce…

Miss. Code Ann. § 91-20-37 Declination to serve or resignation as custodian; nomination of substitute custodian; designation of successor custodian; transfer of property

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(1) A person nominated under Section 91-20-7 or designated under Section 91-20-19 as custodian may decline to serve by delivering a valid disclaimer to the person who made the nomination or to the transferor or the transferor’s legal representative. If the event giving rise to a …

Miss. Code Ann. § 91-20-39 Petition for accounting or determination of responsibility for claims; accounting upon removal of custodian

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(1) A minor who has attained the age of fourteen (14) years, the minor’s guardian of the person or legal representative, an adult member of the minor’s family, a transferor or a transferor’s legal representative may petition the court (a) for an accounting by the custodian or the…

Miss. Code Ann. § 91-20-41 Time for transfer of custodial property to minor or minor’s estate

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(a) The custodian shall transfer in an appropriate manner the custodial property to the minor or to the minor’s estate upon the earlier of:(a) The minor’s attainment of eighteen (18) years of age with respect to custodial property transferred under Section 91-20-9 or 91-20-11;(b)…

Miss. Code Ann. § 91-20-43 Applicability of chapter to certain transfers

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(a) This chapter applies to a transfer within the scope of Section 91-20-5 made after its effective date if:(a) The transfer purports to have been made under the Mississippi Uniform Gifts to Minors Law, Sections 91-19-1 through 91-19-19; or(b) The instrument by which the transfer…

Miss. Code Ann. § 91-20-45 Validation of transfers predating chapter; application of chapter to prior transfers

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(1) Any transfer of custodial property as now defined in this chapter made before January 1, 1995, is validated notwithstanding that there was no specific authority in the Mississippi Uniform Gifts to Minors Act for the coverage of custodial property of that kind or for a transfe…

Miss. Code Ann. § 91-20-47 Construction of chapter

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This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it.

Miss. Code Ann. § 91-20-49 Severability of provisions of chapter

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If any provisions of this chapter or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end provisions o…

Miss. Code Ann. § 91-20-5 Applicability of chapter; jurisdiction

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(1) This chapter applies to a transfer that refers to this chapter in the designation under Section 91-20-19(1) by which the transfer is made if at the time of the transfer, the transferor, the minor or the custodian is a resident of this state or the custodial property is locate…

Miss. Code Ann. § 91-20-7 Nomination of custodian

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(1) A person having the right to designate the recipient of property transferable upon the occurrence of a future event may revocably nominate a custodian to receive the property for a minor beneficiary upon the occurrence of the event by naming the custodian followed in substanc…

Miss. Code Ann. § 91-20-9 Transfer by irrevocable gift or exercise of appointment power in favor of custodian

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A person may make a transfer by irrevocable gift to, or the irrevocable exercise of a power of appointment in favor of, a custodian for the benefit of a minor pursuant to Section 91-20-19.