{"data":{"id":"us-nv/nrs-163.5533","jurisdiction":"us-nv","citation":"NRS 163.5533","heading":"“Custodial account” defined.","body":"“Custodial account” means an account:\n1. Established by a person with a bank, as defined in 26 U.S.C. § 408(n), or with a person approved by the Internal Revenue Service as satisfying the requirements to be a nonbank trustee or nonbank passive trustee pursuant to regulations established by the United States Treasury pursuant to 26 U.S.C. § 408; and\n2. Governed by an instrument concerning the establishment or maintenance of an individual retirement account, qualified retirement plan, an Archer medical savings account, health savings account, a Coverdell education savings account or any similar retirement or savings account permitted under the Internal Revenue Code of 1986.","path":["TITLE 13 — GUARDIANSHIPS; CONSERVATORSHIPS; TRUSTS","CHAPTER 163 - TRUSTS","DIRECTED TRUSTS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-163.html#NRS163Sec5533","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:33Z","sha256":"9f101fe2c1e823c8b89ee3933b8c43229fe86fed071368b918a7ec28b305a44b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-163.553","next":"us-nv/nrs-163.5535"},"notice":"GroundRules: Original legal text. Not legal advice."}