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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>Folks- I am revising an estate on short notice due to unexpected serious surgery and we are completing the IRA designation forms. Client wants grandchildren as contingent beneficiaries and I’m working on Nomination of Custodianship appointments pursuant to Wa’s UTMA. Client wants custodianship to terminate at age 23, not the usual 25. I thought that was permissible until I looked at 11.114.200(2) which says the transferor in the nomination may extend the custodianship “<u>to </u> the earlier” of the minor attaining 25 yoa or death, not <u>“up to”</u>. As such I am not sure age 23 is permissible and my handy legal resources are not much help. Anyone out there know off the top whether a custodianship can terminate <u>between</u> 21 or 25 yoa? Thanks in advance, Cy <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><i><span style='color:#1F497D'>Cyrus W. Field, Attorney at Law (admitted in Washington and Oregon)<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='color:#1F497D'>phone: 360-472-1223 Mail: POB 367, Shaw Island, WA 98286 Office: 640 Mullis St. Friday Harbor, WA</span></i><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#1F497D'>******************************************************************<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#1F497D'>The information contained in this e-mail message, including attachments, may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any dissemination, distribution or copying is strictly prohibited. If you think you have received this e-mail in error, please e-mail the sender at cyfield@rockisland.com and destroy or delete the original and any copies. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p></div></body></html>