reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.110 - Charitable Trusts. › 11.110.230 - Tax Reform Act of 1969, state implementation—Rights, powers, of courts, attorney general, not impaired.

RCW 11.110.230
Tax Reform Act of 1969, state implementation—Rights, powers, of courts, attorney general, not impaired.
Nothing in RCW 11.110.200 through 11.110.260 shall impair the rights and powers of the courts or the attorney general of this state with respect to any trust.
[ 1985 c 30 § 132. Prior: 1984 c 149 § 164; 1971 c 58 § 4. Formerly RCW 19.10.230.]
NOTES:
Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.110 - Charitable Trusts. › 11.110.250 - Tax Reform Act of 1969, state implementation—Application to trust created after June 10, 1971, or amendment to existing trust.

RCW 11.110.250
Tax Reform Act of 1969, state implementation—Application to trust created after June 10, 1971, or amendment to existing trust.
Nothing in RCW 11.110.200 through 11.110.260 shall limit the power of a person who creates a trust after June 10, 1971 or the power of a person who has retained or has been granted the right to amend a trust created before June 10, 1971, to include a specific provision in the trust instrument or an amendment thereto, as the case may be, which provides that some or all of the provisions of RCW 11.110.210 and 11.110.220 shall have no application to such trust.
[ 1985 c 30 § 134. Prior: 1984 c 149 § 167; 1971 c 58 § 6. Formerly RCW 19.10.250.]
NOTES:
Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.110 - Charitable Trusts. › 11.110.260 - Tax Reform Act of 1969, state implementation—Severability—RCW 11.110.200 through 11.110.260.

RCW 11.110.260
Tax Reform Act of 1969, state implementation—Severability—RCW 11.110.200 through 11.110.260.
If any provision of RCW 11.110.200 through 11.110.260 or the application thereof to any trust is held invalid, such invalidity shall not affect the other provisions or applications of RCW 11.110.200 through 11.110.260 which can be given effect without the invalid provision or application, and to this end the provisions of RCW 11.110.200 through 11.110.260 are declared to be severable.
[ 1985 c 30 § 135. Prior: 1984 c 149 § 168; 1971 c 58 § 7. Formerly RCW 19.10.260.]
NOTES:
Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.110 - Charitable Trusts. › 11.110.270 - Tax Reform Act of 1969, state implementation—Not for profit corporations.

RCW 11.110.270
Tax Reform Act of 1969, state implementation—Not for profit corporations.
See RCW 24.40.010 through 24.40.070.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.010 - Definitions.

RCW 11.114.010
Definitions.
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Adult" means an individual other than the minor who has attained the age of twenty-one years and is older than the minor.
(2) "Benefit plan" means an employer's plan for the benefit of an employee or partner.
(3) "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.
(4) "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. Conservator means guardian for transfers made under another state's law but enforceable in this state's courts.
(5) "Court" means a superior court of the state of Washington.
(6) "Custodial property" means (a) any interest in property transferred to a custodian under this chapter and (b) the income from and proceeds of that interest in property.
(7) "Custodian" means a person so designated under RCW 11.114.090 or a successor or substitute custodian designated under RCW 11.114.180.
(8) "Financial institution" means a bank, trust company, savings institution, or credit union, chartered and supervised under state or federal law.
(9) "Legal representative" means an individual's personal representative or guardian.
(10) "Member of the minor's family" means the minor's parent, stepparent, spouse, domestic partner, grandparent, brother, sister, uncle, or aunt, whether of the whole or half blood or by adoption.
(11) "Minor" means an individual who has not attained the age of twenty-five years.
(12) "Person" means an individual, corporation, organization, or other legal entity.
(13) "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.
(14) "Transfer" means a transaction that creates custodial property under RCW 11.114.090.
(15) "Transferor" means a person who makes a transfer under this chapter.
(16) "Trust company" means a financial institution, corporation, or other legal entity, authorized to exercise general trust powers.
[ 2008 c 6 § 934; 2006 c 204 § 1; 1991 c 193 § 1.]
NOTES:
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
Effective date—2006 c 204: See note following RCW 11.114.090.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.020 - Scope and jurisdiction.

RCW 11.114.020
Scope and jurisdiction.
(1) This chapter applies to a transfer that refers to this chapter in the designation under RCW 11.114.090(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 located in this state. The custodianship so created remains subject to this chapter despite a subsequent change in residence of a transferor, the minor, or the custodian, or the removal of custodial property from this state.
(2) A person designated as custodian under this chapter is subject to personal jurisdiction in this state with respect to any matter relating to the custodianship.
(3) A transfer that purports to be made and which is valid under the uniform transfers to minors act, the uniform gifts to minors act, or a substantially similar act of another state is governed by the law of the designated state and may be executed and is enforceable in this state if at the time of the transfer, the transferor, the minor, or the custodian is a resident of the designated state or the custodial property is located in the designated state.
(4) A matter, whether at law or in equity, involving an account established under this chapter shall be addressed, resolved, and settled under the procedures provided under chapter 11.96A RCW.
[ 2021 c 140 § 4026; 2006 c 204 § 2; 1999 c 42 § 633; 1991 c 193 § 2.]
NOTES:
Application—2021 c 140 §§ 4003-4017, 4023, 4024, and 4026: See note following RCW 11.48.130.
Effective date—2006 c 204: See note following RCW 11.114.090.
Effective date—1999 c 42: See RCW 11.96A.902.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.030 - Nomination of custodian—Designation of custodian by representative or specified person.

RCW 11.114.030
Nomination of custodian—Designation of custodian by representative or specified person.
(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 substance by the words: ". . . . . . as custodian for . . . . . . (name of minor) under the Washington uniform transfers to minors act." The nomination may name one or more persons as substitute custodians to whom the property shall be transferred, in the order named, if the first nominated custodian dies before the transfer or is unable, declines, or is ineligible to serve. The nomination may be made in a will, a trust, a deed, an instrument exercising a power of appointment, or in a writing designating a beneficiary of contractual rights which is registered with or delivered to the payor, issuer, or other obligor of the contractual rights.
As an alternative to naming a specific person as custodian, the nomination may provide that the custodian may be designated by the legal representative of, or other person specified by, the person having the right to designate the recipient of the property described in this subsection. The person having the right of designation of the custodian is authorized to designate himself or herself as custodian, if he or she falls within the class of persons eligible to serve as custodian under RCW 11.114.090(1).
(2) A custodian nominated under this section shall be a person to whom a transfer of property of that kind may be made under RCW 11.114.090(1).
(3) Instead of designating one specific minor, the designation may specify multiple persons or a class or classes of persons, but when the custodial property is actually created under subsection (4) of this section, it must be constituted as a separate custodianship for each beneficiary, and each beneficiary's interest in it must be determined in accordance with the governing instrument and applicable law.
(4) The nomination of a custodian under this section does not create custodial property until the nominating instrument becomes irrevocable or a transfer to the nominated custodian is completed under RCW 11.114.090. Unless the nomination of a custodian has been revoked, upon the occurrence of the future event the custodianship becomes effective and the custodian shall enforce a transfer of the custodial property pursuant to RCW 11.114.090.
[ 1998 c 292 § 301; 1991 c 193 § 3.]
NOTES:
Retroactive application—1998 c 292: See note following RCW 11.54.070.
Effective dates—1998 c 292: See RCW 11.11.903.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.040 - Transfer by gift or exercise of power of appointment.

RCW 11.114.040
Transfer by gift or exercise of power of appointment.
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 RCW 11.114.090.
[ 1991 c 193 § 4.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.050 - Transfer authorized by will or trust.

RCW 11.114.050
Transfer authorized by will or trust.
(1) A personal representative or trustee may make an irrevocable transfer pursuant to RCW 11.114.090 to a custodian for the benefit of a minor as authorized in the governing will or trust. The personal representative or trustee may designate himself or herself as custodian provided he or she falls within the class of persons eligible to serve as custodian under RCW 11.114.090(1).
(2) If the testator or grantor has nominated a custodian under RCW 11.114.030 to receive the custodial property, the transfer shall be made to that person.
(3) If the testator or grantor has not nominated a custodian under RCW 11.114.030, or all persons so nominated as custodian die before the transfer or are unable, decline, or are ineligible to serve, the personal representative or the trustee, as the case may be, shall designate the custodian from among those eligible to serve as custodian for property of that kind under RCW 11.114.090(1). The personal representative or trustee may designate himself or herself as custodian, provided he or she falls within the class of persons eligible to serve as custodian under RCW 11.114.090(1).
[ 1991 c 193 § 5.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.060 - Other transfer by fiduciary.

RCW 11.114.060
Other transfer by fiduciary.
(1) A personal representative or trustee may make an irrevocable transfer to an adult or trust company for the benefit of a minor pursuant to RCW 11.114.090, in the absence of a will or under a will or trust that does not contain an authorization to do so, but only if:
(a) The personal representative or trustee, or the court if an order is requested under (c) of this subsection, considers the transfer to be in the best interest of the minor;
(b) The transfer is not prohibited by or inconsistent with provisions of the applicable will, trust instrument, or other governing instrument; and
(c) The transfer is authorized by the court if it exceeds thirty thousand dollars in value.
The personal representative, the trustee, or a member of the minor's family may select the custodian, subject to court approval. The personal representative or trustee may serve as custodian, provided he or she falls within the class of persons eligible to serve as custodian under RCW 11.114.090(1).
(2) A member of the minor's family may request that the court establish a custodianship if a custodianship has not already been established, regardless of the value of the transfer.
[ 1991 c 193 § 6.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.070 - Transfer by obligor.

RCW 11.114.070
Transfer by obligor.
(1) Subject to subsections (2) and (3) of this section, a person not subject to RCW 11.114.050 or 11.114.060 who holds property of or owes a liquidated debt to a minor not having a guardian may make an irrevocable transfer to a custodian for the benefit of the minor pursuant to RCW 11.114.090.
(2) If a person having the right to do so under RCW 11.114.030 has nominated a custodian under that section to receive the custodial property, the transfer shall be made to that person.
(3) If no custodian has been nominated under RCW 11.114.030, or all persons so nominated as custodian die before the transfer or are unable, decline, or are ineligible to serve, a transfer under this section may be made to an adult member of the minor's family or to a trust company unless the property exceeds thirty thousand dollars in value.
(4) A member of the minor's family or the person who holds the property of the minor or who owes a debt to the minor may request that the court establish a custodianship if not previously established, regardless of the value of the transfer.
[ 1991 c 193 § 7.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.080 - Receipt for custodial property.

RCW 11.114.080
Receipt for custodial property.
A written confirmation of delivery by a custodian constitutes a sufficient receipt and discharge of the transferor for custodial property transferred to the custodian under this chapter.
[ 1991 c 193 § 8.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.100 - Single custodianship.

RCW 11.114.100
Single custodianship.
A transfer may be made only for one minor, and only one 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.
[ 1991 c 193 § 10.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.110 - Validity and effect of transfer.

RCW 11.114.110
Validity and effect of transfer.
(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 RCW 11.114.090(3) concerning possession and control;
(b) Designation of an ineligible custodian, except designation of the transferor in the case of property for which the transferor is ineligible to serve as custodian under RCW 11.114.090(1); or
(c) Death or incapacity of a person nominated under RCW 11.114.030 or designated under RCW 11.114.090 as custodian or the disclaimer of the office by that person.
(2) A transfer made pursuant to RCW 11.114.090 is irrevocable, and the custodial property is indefeasibly vested in the minor, but the custodian has all the rights, powers, duties, and authority provided in this chapter, and neither the minor nor the minor's legal representative has any right, power, duty, or authority with respect to the custodial property except as provided in this chapter.
(3) By making a transfer, the transferor incorporates in the disposition all the provisions of this chapter and grants to the custodian, and to any third person dealing with a person designated as custodian, the respective powers, rights, and immunities provided in this chapter.
[ 1991 c 193 § 11.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.120 - Care of custodial property.

RCW 11.114.120
Care of custodial property.
(1) A custodian shall, as soon as custodial property is made available to the custodian:
(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.
(2) In dealing with custodial property, a custodian shall observe the standard of care applicable to fiduciaries under chapter 11.100 RCW. If a custodian has a special skill or expertise or is named custodian on the basis of representations of a special skill or expertise, the custodian shall use that skill or expertise. A custodian, in the custodian's discretion and without liability to the minor or the minor's estate, may retain any custodial property received from a transferor according to the same standards as apply to a fiduciary holding trust funds under RCW 11.100.060. However, the provisions of RCW 11.100.025, 11.100.040, and 11.100.140 shall not apply to a custodian.
(3) A custodian may invest in or pay premiums on life insurance or endowment policies on (a) the life of the minor only if the minor or the minor's estate is the sole beneficiary, or (b) the life of another person in whom the minor has an insurable interest only to the extent that the minor, the minor's estate, or the custodian in the capacity of custodian, is the irrevocable beneficiary.
(4) A custodian at all times shall keep custodial property separate and distinct from all other property in a manner sufficient to identify it clearly as custodial property of the minor. Custodial property consisting of an undivided interest is so identified if the minor's interest is held as a tenant in common and is fixed. Custodial property subject to recordation is so identified if it is recorded, and custodial property subject to registration is so identified if it is either registered, or held in an account designated, in the name of the custodian, followed in substance by the words: ". . . . . . as custodian for . . . . . . (name of minor) under the Washington uniform transfers to minors act."
(5) A custodian shall keep records of all transactions with respect to custodial property, including information necessary for the preparation of the minor's tax returns, and shall make them available upon request for inspection by a parent or legal representative of the minor or by the minor if the minor has attained the age of eighteen years.
[ 2006 c 204 § 4; 1991 c 193 § 12.]
NOTES:
Effective date—2006 c 204: See note following RCW 11.114.090.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.130 - Powers of custodian.

RCW 11.114.130
Powers of custodian.
(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, including without limitation all the powers granted to a trustee under RCW 11.98.070, but a custodian may exercise those rights, powers, and authority only in a custodial capacity.
(2) This section does not relieve a custodian from liability for breach of RCW 11.114.120.
[ 1991 c 193 § 13.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.140 - Use of custodial property.

RCW 11.114.140
Use of custodial property.
(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 personally or of any other person to support the minor, or (b) any other income or property of the minor which may be applicable or available for that purpose.
(2) On petition of an interested person or the minor if the minor has attained the age of eighteen years, the court may order the custodian to deliver or pay to the minor or expend for the minor's benefit so much of the custodial property as the court considers advisable for the use and benefit of the minor.
(3) A delivery, payment, or expenditure under this section is in addition to, not in substitution for, and does not affect any obligation of a person to support the minor.
[ 2006 c 204 § 5; 1991 c 193 § 14.]
NOTES:
Effective date—2006 c 204: See note following RCW 11.114.090.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.150 - Custodian's expenses, compensation, and bond.

RCW 11.114.150
Custodian's expenses, compensation, and bond.
(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 RCW 11.114.040, a custodian has a noncumulative election during each calendar year to charge reasonable compensation for services performed during that year.
(3) Except as provided in RCW 11.114.180(6), a custodian need not give a bond.
(4) Notwithstanding RCW 11.114.190, a custodian not compensated for services is not liable for losses to the custodial property unless they result from bad faith, intentional wrongdoing, or gross negligence, or from failure to maintain the standard of prudence in investing the custodial property provided in this chapter.
[ 1991 c 193 § 15.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.160 - Exemption of third person from liability.

RCW 11.114.160
Exemption of third person from liability.
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 or successor custodian and, in the absence of knowledge, is not responsible for determining:
(1) The validity of the purported custodian's designation;
(2) The propriety of, or the authority under this chapter for, any act of the purported custodian;
(3) The validity or propriety under this chapter of any instrument or instructions executed or given either by the person purporting to make a transfer or by the purported custodian; or
(4) The propriety of the application of any property of the minor delivered to the purported custodian.
[ 1991 c 193 § 16.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.170 - Liability to third persons.

RCW 11.114.170
Liability to third persons.
(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;
(c) A tort committed during the custodianship, may be asserted against the custodial property by proceeding against the custodian in the custodial capacity, whether or not the custodian or the minor is personally liable therefor; or
(d) A noncontractual obligation, including obligations in tort, is collectible from the custodial property only if:
(i) The obligation was a common incident of the kind of business activity in which the custodian or the custodian's predecessor was properly engaged for the custodianship;
(ii) Neither the custodian nor the custodian's predecessor, nor any officer or employee of the custodian or the custodian's predecessor was personally at fault in incurring the obligation; or
(iii) Although the obligation did not fall within (d)(i) or (ii) of this subsection, the incident that gave rise to the obligation increased the value of the custodial property.
If the obligation is within (d)(i) or (ii) or [of] this subsection, collection may be had of the full amount of damage proved. If the obligation is within (d)(iii) of this subsection, collection may be had only to the extent of the increase in the value of the trust property.
(2) A custodian is not personally liable:
(a) On a contract properly entered into in the custodial capacity unless the custodian fails to reveal that capacity. The addition of the words "custodian" or "as custodian" after the signature of a custodian is adequate revelation of this capacity; or
(b) For an obligation arising from control of custodial property or for a tort committed during the custodianship unless the custodial property is not liable for the obligation under *(b) of this subsection and unless the custodian is personally at fault.
(3) A minor is not personally liable for an obligation arising from ownership of custodial property or for a tort committed during the custodianship unless the minor is personally at fault.
[ 1991 c 193 § 17.]
NOTES:
*Reviser's note: The reference to (b) of this subsection appears erroneous. Reference to subsection (1)(b) of this section was apparently intended.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.190 - Accounting by and determination of liability of custodian.

RCW 11.114.190
Accounting by and determination of liability of custodian.
(1) A minor who has attained the age of eighteen years, the minor's 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 custodian's legal representative; or (b) for a determination of responsibility, as between the custodial property and the custodian personally, for claims against the custodial property unless the responsibility has been adjudicated in an action under RCW 11.114.170 to which the minor or the minor's legal representative was a party.
(2) A successor custodian may petition the court for an accounting by the predecessor custodian.
(3) The court, in a proceeding under this chapter or in any other proceeding, may require or permit the custodian or the custodian's legal representative to account.
(4) If a custodian is removed under RCW 11.114.180(6), the court shall require an accounting and order delivery of the custodial property and records to the successor custodian and the execution of all instruments required for transfer of the custodial property.
[ 2006 c 204 § 7; 1991 c 193 § 19.]
NOTES:
Effective date—2006 c 204: See note following RCW 11.114.090.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.200 - Termination of custodianship—Extension.

RCW 11.114.200
Termination of custodianship—Extension.
(1) Subject to RCW 11.114.220, 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 twenty-one years of age with respect to custodial property transferred under RCW 11.114.040 or 11.114.050;
(b) The minor's attainment of eighteen years of age with respect to custodial property transferred under RCW 11.114.060 or 11.114.070; or
(c) The minor's death.
(2) The transferor may, in the initial nomination of custodian, extend the custodianship to the earlier of the minor's attainment of twenty-five years of age or the minor's death unless:
(a) The governing will, trust, or instrument creating the power of appointment specifically provides otherwise if the custodian property is transferred under RCW 11.114.040, 11.114.050, or 11.114.060; or
(b) The custodial property is transferred under RCW 11.114.070. In that case, the person nominating the custodian under RCW 11.114.030 may elect to extend the custodianship. If no custodian has been nominated under RCW 11.114.030, the court establishing the custodianship under RCW 11.114.070(4) may extend the custodianship if it determines that doing so would not be contrary to the interest of the minor.
(3) An extension of the custodianship under subsection (2) of this section will be valid only if the transfer creating the custodianship is made on or after July 1, 2007.
(4) Any bank, trust company, insurance company, registered broker-dealer, investment company regulated under the federal Investment Company Act of 1940, investment advisor regulated under the federal Investment Advisors Act of 1940, or other person who makes custodianship forms available for adoption in contemplation of selling assets to or managing assets for a custodianship shall include, in any form made available on or after July 1, 2007, an option to extend the custodianship under subsection (2) of this section and a warning to the transferor that exercising the option to extend may result in the transfer not qualifying for annual exclusion from federal gift tax. An instrument in the form described in RCW 11.114.090(2) will satisfy the requirements of this subsection.
[ 2006 c 204 § 8; 1991 c 193 § 20.]
NOTES:
Effective date—2006 c 204: See note following RCW 11.114.090.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.210 - Applicability.

RCW 11.114.210
Applicability.
This chapter applies to a transfer within the scope of RCW 11.114.020 made after July 1, 1991, if:
(1) The transfer purports to have been made under the Washington uniform gifts to minors act; or
(2) The instrument by which the transfer purports to have been made uses in substance the designation "as custodian under the uniform gifts to minors act" or "as custodian under the uniform transfers to minors act" of any other state, and the application of this chapter is necessary to validate the transfer.
[ 1991 c 193 § 21.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.220 - Effect on existing custodianships.

RCW 11.114.220
Effect on existing custodianships.
(1) Any transfer of custodial property as now defined in this chapter made before July 1, 1991, is validated notwithstanding that there was no specific authority in the Washington uniform gifts to minors act for the coverage of custodial property of that kind or for a transfer from that source at the time the transfer was made.
(2) This chapter applies to all transfers made before July 1, 1991, in a manner and form prescribed in the Washington uniform gifts to minors act, except insofar as the application impairs constitutionally vested rights or extends the duration of custodianships in existence on July 1, 1991. However, as to any custodianship established after August 9, 1971, but prior to January 1, 1985, a minor has the right after attaining the age of eighteen to demand delivery from the custodian of all or any portion of the custodial property.
[ 1991 c 193 § 22.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.230 - Uniformity of application and construction.

RCW 11.114.230
Uniformity of application and construction.
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.
[ 1991 c 193 § 23.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.902 - Savings—1991 c 193.

RCW 11.114.902
Savings—1991 c 193.
To the extent that this chapter, by virtue of RCW 11.114.220(2), does not apply to transfers made in a manner prescribed in the uniform gifts to minors act of Washington or to the powers, duties, and immunities conferred by transfers in that manner upon custodians and persons dealing with custodians, the repeal of the uniform gifts to minors act of Washington does not affect those transfers or those powers, duties, and immunities.
[ 1991 c 193 § 26.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.114 - Uniform Transfers to Minors Act. › 11.114.903 - Effective date—1991 c 193.

RCW 11.114.903
Effective date—1991 c 193.
This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1991.
[ 1991 c 193 § 34.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.005 - Purpose—Intent.

RCW 11.118.005
Purpose—Intent.
The purpose of this chapter is to recognize and validate certain trusts that are established for the benefit of animals. Under the common law such trusts were unenforceable at law. The legislature intends that such trusts be recognized as valid, and that such trusts be enforceable in accordance with their terms.
[ 2001 c 327 § 1.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.020 - Validity of animal trust.

RCW 11.118.020
Validity of animal trust.
A trust for the care of one or more animals is valid. The animals that are to be benefited by the trust may be individually identified, or may be identified in such other manner that they can be readily identified. Unless otherwise provided in the trust instrument or in this chapter, the trust will terminate when no animal that is designated as a beneficiary of the trust remains living.
[ 2001 c 327 § 3.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.030 - Use of trust principal or income.

RCW 11.118.030
Use of trust principal or income.
Except as expressly provided otherwise in the trust instrument or in RCW 11.118.070, and except as may be necessary to pay the trustee reasonable compensation and to reimburse the trustee for reasonable costs incurred on behalf of the trust, no portion of the principal or income of the trust may be converted to the use of the trustee or to any use other than for the trust's purpose or for the benefit of the designated animal or animals.
[ 2001 c 327 § 4.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.040 - Termination of trust.

RCW 11.118.040
Termination of trust.
Upon termination of the trust, the trustee shall transfer the unexpended trust property in the following order:
(1) As directed in the instrument;
(2) If the trust was created in a nonresiduary clause in the trustor's will or in a codicil to the trustor's will and the will or codicil does not direct otherwise, under the residuary clause in the trustor's will, which shall be read as though the testator died on the date the trust terminated; and
(3) If no taker is produced by the application of subsection (1) or (2) of this section, to the trustor's heirs under RCW 11.04.015, as it exists at the time of the trust's termination.
[ 2001 c 327 § 5.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.050 - Enforcement of trust provisions.

RCW 11.118.050
Enforcement of trust provisions.
The intended use of the principal or income can be enforced by a person designated for that purpose in the trust instrument, by the person having custody of an animal that is a beneficiary of the trust, or by a person appointed by a court upon application to it by any person. Such person is considered to be a permissible distributee, as defined in RCW 11.98.002, of the trust. A person with an interest in the welfare of the animal may petition for an order appointing or removing a person designated or appointed to enforce the trust.
[ 2013 c 272 § 27; 2001 c 327 § 6.]
NOTES:
Application—2013 c 272: See note following RCW 11.98.002.
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.060 - Accounting requirements.

RCW 11.118.060
Accounting requirements.
Except as ordered by the court or required by the trust instrument, no filing, report, registration, or periodic accounting shall be required of the trust or the trustee.
[ 2001 c 327 § 7.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.070 - Appointment and removal of trustee.

RCW 11.118.070
Appointment and removal of trustee.
If no trustee is designated or no designated trustee is willing or able to serve, the court shall name a trustee. The court may order the removal of an acting trustee and the transfer of the property to another trustee if it is necessary or appropriate in order to assure that the intended use is carried out. A court may also make such other orders and determinations as shall be advisable to carry out the intent of the trustor and the purpose of this chapter.
[ 2001 c 327 § 8.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.080 - Construction of trust language.

RCW 11.118.080
Construction of trust language.
In construing the language of a trust for an animal, the governing instrument shall be liberally construed to provide the protections of this chapter. It is presumed that language contained in a trust for an animal is not merely precatory or honorary in nature unless it can be shown by clear and cogent evidence that such was the trustor's intent. Extrinsic evidence is admissible in determining the trustor's intent.
[ 2001 c 327 § 9.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.090 - Application of rule against perpetuities—Effective date of trust.

RCW 11.118.090
Application of rule against perpetuities—Effective date of trust.
RCW 11.98.130 through 11.98.160 apply to trusts that are subject to this chapter.
[ 2001 c 327 § 11.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.100 - Trustee powers.

RCW 11.118.100
Trustee powers.
Except as otherwise provided in the trust instrument or in this chapter, all powers and duties conferred on a trustee under Washington law also apply to the trustee of a trust for animals.
[ 2001 c 327 § 12.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.118 - Trusts—Animals. › 11.118.110 - Application of chapter.

RCW 11.118.110
Application of chapter.
This chapter applies to trusts that are created on or after July 22, 2001, and to trusts that are in existence on July 22, 2001, but that are revocable by the trustor on July 22, 2001. If a trustor is incompetent to exercise a power of revocation on July 22, 2001, this chapter does not apply to such trust unless the trustor later becomes competent to exercise such power of revocation, in which case this chapter applies to such trust.
[ 2001 c 327 § 13.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.120 - Uniform Fiduciary Access to Digital Assets Act. › 11.120.010 - Short title—2016 c 140.

RCW 11.120.010
Short title—2016 c 140.
This act may be known and cited as the revised uniform fiduciary access to digital assets act.
[ 2016 c 140 § 1.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.120 - Uniform Fiduciary Access to Digital Assets Act. › 11.120.030 - Applicability.

RCW 11.120.030
Applicability.
(1) This chapter applies to:
(a) A fiduciary acting under a will or power of attorney executed before, on, or after June 9, 2016;
(b) A personal representative acting for a decedent who died before, on, or after June 9, 2016;
(c) A guardian acting for an incapacitated person appointed before, on, or after June 9, 2016;
(d) A trustee acting under a trust created before, on, or after June 9, 2016; and
(e) A custodian if the user resides in this state or resided in this state at the time of the user's death.
(2) This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.
[ 2016 c 140 § 3.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.120 - Uniform Fiduciary Access to Digital Assets Act. › 11.120.040 - User direction for disclosure of digital assets.

RCW 11.120.040
User direction for disclosure of digital assets.
(1) A user may use an online tool to direct the custodian to disclose to a designated recipient or not to disclose some or all of the user's digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool overrides a contrary direction by the user in a will, trust, power of attorney, or other record.
(2) If a user has not used an online tool to give direction under subsection (1) of this section or if the custodian has not provided an online tool, the user may allow or prohibit in a will, trust, power of attorney, or other record, disclosure to a fiduciary of some or all of the user's digital assets, including the content of electronic communications sent or received by the user.
(3) A user's direction under subsection (1) or (2) of this section overrides a contrary provision in a terms-of-service agreement that does not require the user to act affirmatively and distinctly from the user's assent to the terms-of-service agreement.
[ 2016 c 140 § 4.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.120 - Uniform Fiduciary Access to Digital Assets Act. › 11.120.050 - Terms-of-service agreement.

RCW 11.120.050
Terms-of-service agreement.
(1) This chapter does not change or impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.
(2) This chapter does not give a fiduciary or a designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.
(3) A fiduciary's or designated recipient's access to digital assets may be modified or eliminated by a user, by federal law, or by a terms-of-service agreement if the user has not provided direction under RCW 11.120.040.
[ 2016 c 140 § 5.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.120 - Uniform Fiduciary Access to Digital Assets Act. › 11.120.060 - Procedure for disclosing digital assets.

RCW 11.120.060
Procedure for disclosing digital assets.
(1) When disclosing digital assets of a user under this chapter, the custodian may at its sole discretion:
(a) Grant a fiduciary or designated recipient full access to the user's account;
(b) Grant a fiduciary or designated recipient partial access to the user's account sufficient to perform the tasks with which the fiduciary or designated recipient is charged; or
(c) Provide a fiduciary or designated recipient a copy in a record of any digital asset that, on the date the custodian received the request for disclosure, the user could have accessed if the user were alive and had full capacity and access to the account.
(2) A custodian may assess a reasonable administrative charge for the cost of disclosing digital assets under this chapter.
(3) A custodian need not disclose under this chapter a digital asset deleted by a user.
(4) If a user directs or a fiduciary or designated recipient requests a custodian to disclose under this chapter some, but not all, of the user's digital assets, the custodian need not disclose the assets if segregation of the assets would impose an undue burden on the custodian. If the custodian believes the direction or request imposes an undue burden, the custodian or the fiduciary or designated recipient may seek an order from the court to disclose:
(a) A subset limited by date of the user's digital assets;
(b) All of the user's digital assets to the fiduciary or designated recipient;
(c) None of the user's digital assets; or
(d) All of the user's digital assets to the court for review in camera.
[ 2016 c 140 § 6.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.120 - Uniform Fiduciary Access to Digital Assets Act. › 11.120.070 - Disclosure of content of electronic communications of deceased user.

RCW 11.120.070
Disclosure of content of electronic communications of deceased user.
If a deceased user consented to or a court directs disclosure of the contents of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the personal representative gives the custodian:
(1) A written request for disclosure in physical or electronic form;
(2) A certified copy of the death certificate of the user;
(3) A certified copy of the letter of appointment of the representative, or a small estate affidavit or court order;
(4) Unless the user provided direction using an online tool, a copy of the user's will, trust, power of attorney, or other record evidencing the user's consent to disclosure of the content of electronic communications; and
(5) If requested by the custodian:
(a) A number, user name, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(b) Evidence linking the account to the user; or
(c) A finding by the court that:
(i) The user had a specific account with the custodian, identifiable by the information specified in (a) of this subsection;
(ii) Disclosure of the content of electronic communications of the user would not violate 18 U.S.C. Sec. 2701 et seq. and 47 U.S.C. Sec. 222, existing on June 9, 2016, or other applicable law;
(iii) Unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or
(iv) Disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate.
[ 2016 c 140 § 7.]
2023 Revised Code of Washington › Title 11 - Probate and Trust Law › Chapter 11.120 - Uniform Fiduciary Access to Digital Assets Act. › 11.120.080 - Disclosure of other digital assets of deceased user.

RCW 11.120.080
Disclosure of other digital assets of deceased user.
Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalogue of electronic communications sent or received by the user and digital assets, other than the content of electronic communications of the user, if the representative gives the custodian:
(1) A written request for disclosure in physical or electronic form;
(2) A certified copy of the death certificate of the user;
(3) A certified copy of the letter of appointment of the representative, or a small estate affidavit or court order; and
(4) If requested by the custodian:
(a) A number, user name, or address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(b) Evidence linking the account to the user;
(c) An affidavit stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or
(d) A finding by the court that:
(i) The user had a specific account with the custodian, identifiable by the information specified in (a) of this subsection; or
(ii) Disclosure of the user's digital assets is reasonably necessary for administration of the estate.
[ 2016 c 140 § 8.]