In this chapter, unless the context otherwise requires:
"Adult" means an individual who attained the age of eighteen years.
"Benefit plan" means an employer's plan for the benefit of an employee orpartner.
"Broker" means a person lawfully engaged in the business of effectingtransactions in securities or commodities for the person's own account or forthe account of others.
"Conservator" means a person appointed or qualified by a court to act asgeneral, limited, or temporary guardian of a minor's property or a personlegally authorized to perform substantially the same functions.
"Court" means the circuit court having appropriate equity jurisdiction.
"Custodial property" means (i) any interest in property transferred to acustodian under this chapter and (ii) the income from and proceeds of thatinterest in property.
"Custodian" means a person so designated under § 31-45 or a successor orsubstitute custodian designated under § 31-54.
"Financial institution" means a bank, trust company, savings institution,or credit union chartered and supervised under state or federal law.
"Legal representative" means an individual's personal representative orconservator.
"Member of the minor's family" means the minor's parent, step-parent,spouse, grandparent, brother, sister, uncle, or aunt, whether of the whole orhalf blood or by adoption.
"Minor" means an individual who has not attained the age of eighteen years.
"Person" means an individual, corporation, organization, or other legalentity.
"Personal representative" means an executor, administrator, successorpersonal representative, or special administrator of a decedent's estate or aperson legally authorized to perform substantially the same functions.
"Qualified minor's trust" means any trust (including a trust created by acustodian) that meets the requirements of § 2503 (c) of the Internal RevenueCode of 1986 and the regulations implementing that section.
"State" includes any state of the United States, the District of Columbia,the Commonwealth of Puerto Rico, and any territory or possession subject tothe legislative authority of the United States.
"Transfer" means a transaction that creates custodial property under §31-45.
"Transferor" means a person who makes a transfer under this chapter.
"Trust company" means a financial institution, corporation, or other legalentity authorized to exercise general trust powers.
In this chapter, unless the context otherwise requires:
"Adult" means an individual who attained the age of eighteen years.
"Benefit plan" means an employer's plan for the benefit of an employee orpartner.
"Broker" means a person lawfully engaged in the business of effectingtransactions in securities or commodities for the person's own account or forthe account of others.
"Conservator" means a person appointed or qualified by a court to act asgeneral, limited, or temporary guardian of a minor's property or a personlegally authorized to perform substantially the same functions.
"Court" means the circuit court having appropriate equity jurisdiction.
"Custodial property" means (i) any interest in property transferred to acustodian under this chapter and (ii) the income from and proceeds of thatinterest in property.
"Custodian" means a person so designated under § 31-45 or a successor orsubstitute custodian designated under § 31-54.
"Financial institution" means a bank, trust company, savings institution,or credit union chartered and supervised under state or federal law.
"Legal representative" means an individual's personal representative orconservator.
"Member of the minor's family" means the minor's parent, step-parent,spouse, grandparent, brother, sister, uncle, or aunt, whether of the whole orhalf blood or by adoption.
"Minor" means an individual who has not attained the age of eighteen years.
"Person" means an individual, corporation, organization, or other legalentity.
"Personal representative" means an executor, administrator, successorpersonal representative, or special administrator of a decedent's estate or aperson legally authorized to perform substantially the same functions.
"Qualified minor's trust" means any trust (including a trust created by acustodian) that meets the requirements of § 2503 (c) of the Internal RevenueCode of 1986 and the regulations implementing that section.
"State" includes any state of the United States, the District of Columbia,the Commonwealth of Puerto Rico, and any territory or possession subject tothe legislative authority of the United States.
"Transfer" means a transaction that creates custodial property under §31-45.
"Transferor" means a person who makes a transfer under this chapter.
"Trust company" means a financial institution, corporation, or other legalentity authorized to exercise general trust powers.
In this chapter, unless the context otherwise requires:
"Adult" means an individual who attained the age of eighteen years.
"Benefit plan" means an employer's plan for the benefit of an employee orpartner.
"Broker" means a person lawfully engaged in the business of effectingtransactions in securities or commodities for the person's own account or forthe account of others.
"Conservator" means a person appointed or qualified by a court to act asgeneral, limited, or temporary guardian of a minor's property or a personlegally authorized to perform substantially the same functions.
"Court" means the circuit court having appropriate equity jurisdiction.
"Custodial property" means (i) any interest in property transferred to acustodian under this chapter and (ii) the income from and proceeds of thatinterest in property.
"Custodian" means a person so designated under § 31-45 or a successor orsubstitute custodian designated under § 31-54.
"Financial institution" means a bank, trust company, savings institution,or credit union chartered and supervised under state or federal law.
"Legal representative" means an individual's personal representative orconservator.
"Member of the minor's family" means the minor's parent, step-parent,spouse, grandparent, brother, sister, uncle, or aunt, whether of the whole orhalf blood or by adoption.
"Minor" means an individual who has not attained the age of eighteen years.
"Person" means an individual, corporation, organization, or other legalentity.
"Personal representative" means an executor, administrator, successorpersonal representative, or special administrator of a decedent's estate or aperson legally authorized to perform substantially the same functions.
"Qualified minor's trust" means any trust (including a trust created by acustodian) that meets the requirements of § 2503 (c) of the Internal RevenueCode of 1986 and the regulations implementing that section.
"State" includes any state of the United States, the District of Columbia,the Commonwealth of Puerto Rico, and any territory or possession subject tothe legislative authority of the United States.
"Transfer" means a transaction that creates custodial property under §31-45.
"Transferor" means a person who makes a transfer under this chapter.
"Trust company" means a financial institution, corporation, or other legalentity authorized to exercise general trust powers.
