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счёт ответственного хранения (A custodial account is a financial account set up for the benefit of a beneficiary, and administered by a responsible adult, known as a custodian who has a fiduciary obligation to the beneficiary. In one form, a custodial account is an account set up for a minor, because the minor is under the legal age of majority. The custodian is often the minor's parent. A custodial account can be a bank account or a trust fund or a brokerage account. This type of account usually come with a Coverdell ESA Form a tax advantaged contract. It deals with successor rights and other contract conditions depending on who issues the form. In another form, a custodial account is a trust account owned by an individual or institution, managed by a named party for purposes of rapid distribution of funds in that account. This is commonly used for petty cash, or for transactions that have very limited and clearly defined payees and transaction types. For example, law firm accounting includes trust accounts for disbursing funds entrusted to the law firm by each client for the client's benefit. Wiki Alexander Demidov) |
