custodial account

custodial account
банк. опекунский [попечительский, кастодиальный\] счет (счет, открываемый родителями для детей в банке, брокерской фирме или взаимном фонде; дети не могут совершать сделки без согласия попечителя; используется для получения налоговых льгот)

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попечительский счет: счет, который родители открывают для несовершеннолетнего ребенка в банке или в брокерской фирме для получения налоговых льгот; дети не могут совершать сделки без согласия попечителей; см. Clifford trust;
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счет, открытый родителями несовершеннолетнему

Англо-русский экономический словарь.

Смотреть что такое "custodial account" в других словарях:

  • custodial account — ➔ account1 * * * custodial account UK US noun [C] ► US BANKING a bank or investment account that is set up and managed for someone else, for example, by a child s parents: »The law permits you to use the money in a custodial account as long as it …   Financial and business terms

  • Custodial account — 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… …   Wikipedia

  • Custodial Account — A Custodial account is a financial account set up for a minor, but administered by a responsible adult, known as a custodian, because the minor is under the legal age of majority. The custodian is often the minor s parent. A custodial account can …   Wikipedia

  • Custodial Account — 1. An account created at a bank, brokerage firm or mutual fund company that is managed by an adult for a minor that is under the age of 18 to 21 (depending on state legislation). 2. A retirement account managed for eligible employees by a… …   Investment dictionary

  • custodial account — An account established on behalf of someone else. For example, when a parent opens an account for a minor child, or when a son or daughter opens and controls a bank account of an infirm parent …   Black's law dictionary

  • custodial account — noun a brokerage firm account that parents have created for a minor • Hypernyms: ↑cash account …   Useful english dictionary

  • custodial account — /kʌ stəυdiəl əˌkaυnt/ noun an account in which money is held for someone, usually a child, by a custodian …   Dictionary of banking and finance

  • Bank Trust Custodial Account — A type of Individual Retirement Account (IRA) allowed by the Employee Retirement Income Security Act of 1974 (ERISA) in which contributions are paid into the bank s interest bearing financial instruments or a self directed account. The difference …   Investment dictionary

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

  • custodial fee — UK US noun [C] ► BANKING an amount of money charged by a bank or other financial organization for managing an account, investment, etc.: »Each year, an annual custodial fee is assessed to individual retirement and education savings accounts …   Financial and business terms

  • cash account — noun an account with a securities brokerage whose transactions are settled on a cash basis • Ant: ↑margin account • Hypernyms: ↑brokerage account • Hyponyms: ↑custodial account * * * noun 1 …   Useful english dictionary


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