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<p style="margin:0in;margin-bottom:.0001pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Yes, an account for a minor would be established as a custodial account, subject to UTTM. Schwab’s Custodial IRA Account
</span><span style="font-size:11.0pt;font-family:"Century Schoolbook",serif;color:black"><a href="http://www.schwab.com/public/file/P-221471/APP13589-15_WB.pdf">application</a>, for instance,
</span><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">specifically references state law and requires the custodian to indicate the termination age.<span style="mso-spacerun:yes">
</span><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">206-621-5848<br>
</span><a href="http://www.cairn-law.com/"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">www.cairn-law.com</span></a><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com
[mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>David Moe<br>
<b>Sent:</b> Thursday, March 26, 2015 3:23 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] SEP-IRA for kids? Pre-Tax?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Thanks for the great topic/question. Please reply to list.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Assuming other requirements (earned income, etc.) are met, can the IRA account be also in the forms of an RCW 11.114 Custodial/UTTM account? An IRA in the sole
name of a minor lacking legal capacity seems problematic. Or would the account holder have to be an IRA Beneficiary Trust?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Dave Moe<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><a name="_MailEndCompose"></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-outline-level:1"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span class="SpellE"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
[</span><span class="SpellE"><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">]
<b>On Behalf <span class="GramE">Of</span> </b>Victor R<br>
<b>Sent:</b> Thursday, March 26, 2015 3:04 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] SEP-IRA for kids? Pre-Tax?<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:24.0pt">what i was thinking is if it mattered whether they were a minor or not.</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:24.0pt">also, if the sep-ira limits would be the same for them, too?</span><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Thu, Mar 26, 2015 at 2:38 PM, John Creahan <<a href="mailto:john@cairn-law.com" target="_blank">john@cairn-law.com</a>> wrote:<o:p></o:p></p>
<blockquote style="border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-top:5.0pt;margin-right:0in;margin-bottom:5.0pt">
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:6.0pt"><span style="color:#595959">If someone does not have any earned income, he or she cannot use pre-tax dollars to fund an IRA (except for certain non-working spouses), so I don’t see how
a company cannot establish an IRA for an employee’s child. If the child is also an employee, she could, of course, participate if she met the eligibility requirements.
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:6.0pt"><span style="color:#595959">I suppose some business owners might “hire” their kids and fund the child’s IRA with salary, but the SEP rules limit the benefits of this approach.
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:6.0pt"><span style="color:#595959">A child who earns wages – even working part time – is eligible to set up a traditional or Roth IRA, which, in most cases, would be funded by parents.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:6.0pt"><span style="color:#595959">I don’t know if this answers your question, but feel free to follow up.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:6.0pt"><span style="color:#595959">John</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#595959"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#595959"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;color:#595959"><br>
</span><a href="mailto:john@cairn-law.com" target="_blank"><span style="font-family:"Tw Cen MT",sans-serif;color:#595959">john@cairn-law.com</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt"><span style="font-family:"Tw Cen MT",sans-serif;color:#595959">1325 4<sup>th</sup> Ave., Suite 940<br>
Seattle, WA 98101<br>
206-621-5848<br>
</span><a href="http://www.cairn-law.com/" target="_blank"><span style="font-family:"Tw Cen MT",sans-serif;color:#595959">www.cairn-law.com</span></a><o:p></o:p></p>
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<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> [mailto:</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">]
<b>On Behalf Of </b>Victor R<br>
<b>Sent:</b> Thursday, March 26, 2015 2:09 PM<br>
<b>To:</b> </span><a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><br>
<b>Subject:</b> [WSBAPT] SEP-IRA for kids? Pre-Tax?</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:24.0pt">Any of you ever hear of this type of investment vehicles for employees for their kids?</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:24.0pt">... or even something similar?</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt"><span style="font-size:11.0pt;font-family:"Georgia",serif">Victor Ro, Esq.<br>
THE RO FIRM, P.S.C.<br>
A Professional Services Corporation<br>
5400 Carillon Point<br>
Bldg. 5000, 4th Floor<br>
Kirkland, WA 98033<br>
Tel: (206) 319-7072<br>
Fax: (206) 319-4470</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:7.5pt;font-family:"Courier New"">This communication is CONFIDENTIAL - ATTORNEY WORK PRODUCT - PRIVILEGED. You are responsible for any damages arising in
any way from its use. Do not construe this correspondence or contents, thereof, as legal advice or as an engagement between an attorney and client. If you received this communication in error, delete it immediately and permanently from all existing files.
NOTICE and PROHIBITION: Do not copy, transmit, retransmit, distribute, or disclose this information contained, herein.</span><o:p></o:p></p>
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_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:11.0pt;font-family:"Georgia",serif">Victor Ro, Esq.<br>
THE RO FIRM, P.S.C.<br>
A Professional Services Corporation<br>
5400 Carillon Point<br>
Bldg. 5000, 4th Floor<br>
Kirkland, WA 98033<br>
Tel: (206) 319-7072<br>
Fax: (206) 319-4470</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Courier New"">This communication is CONFIDENTIAL - ATTORNEY WORK PRODUCT - PRIVILEGED. You are responsible for any damages arising in any way from its use. Do not construe this correspondence
or contents, thereof, as legal advice or as an engagement between an attorney and client. If you received this communication in error, delete it immediately and permanently from all existing files. NOTICE and PROHIBITION: Do not copy, transmit, retransmit,
distribute, or disclose this information contained, herein.</span><o:p></o:p></p>
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