The minor on whose behalf the account has been established is the owner of the account. However, until the minor reaches the age of account termination under applicable state laws and in accordance with the Uniform Gifts to Minors Act (UGMA) or Uniform Transfers to Minors Act (UTMA), there must be a custodian listed on the account. If the minor dies prior to reaching the age of account termination, the account is included in the minor's estate.

If you have established a custodial account for a child under the Uniform Gift/Transfer to Minors Act (UGMA/UTMA), you may be eligible to liquidate those assets and deposit the proceeds into a NextGen Account. Certain restrictions may apply. See the Program Description in the Enrollment Kit for more complete information. You may be able to roll over assets from another qualified tuition program or an Education IRA to a NextGen Account. See similar questions...

Yes. However, there are tax and legal consequences that you should consider. The sale of assets in the UGMA/UTMA may be considered a taxable event. You should consult your tax/legal advisor concerning any consequences of withdrawing the funds from their existing investment. In addition, the beneficiary of the UGMA/UTMA must be the beneficiary of the 529 account and cannot be changed. The account will continue to be governed by UGMA/UTMA laws. See similar questions...

Funds invested in an UGMA or UTMA account (Uniform Gift to Minors Act/Uniform Transfer to Minors Act) belong to the minor. The custodian has a legal obligation to use the funds solely for the benefit of the minor. To maintain the proper ownership of these funds, a GET account must name the minor as both the account owner and the student beneficiary. You also will need to name a custodian or trustee to manage the account on the minor's behalf. See similar questions...

You can redeem assets from an UGMA/UTMA (Uniform Gift to Minors Act/Uniform Transfers to Minors Act) account, but you may be liable for income taxes on any gains upon redemption. Once the UGMA/UTMA proceeds are used to contribute to a 529 plan, the minor of the UGMA/UTMA must be named both the Account Holder and the Beneficiary of the 529 Account and cannot be changed. For more information, please consult your financial consultant. See similar questions...

Yes. An UGMA/UTMA account can be liquidated, which would be a taxable event, and the money placed into a 529 account. The custodian on an UGMA/UTMA account has the obligation to use the assets for the benefit of the child. The custodian responsibilities for those assets would still apply. See similar questions...

many times you just want to remove a user account out of the wiki either because it belonged to a spammer account or you just feel like it. The appropriate choice is to block the account or rename it if needed. Here is why: See similar questions...

Yes. Because for some patients the need for treatment is urgent, or the patient feels this is the treatment method of choice, many decide to move forward with the treatment and pay for the procedure out of pocket. You must first contact your health plan and get a formal denial of pre-authorization of MRgFUS. See similar questions...

The Guiding Good Choices program is a research-based substance abuse prevention program that teaches parents of preteens and younger adolescents the skills they need to improve family communication and family bonding. It draws on extensive research that demonstrates the critical importance of bonding in reducing or inhibiting adolescent participation in antisocial behaviors. See similar questions...

A hotkey (or shortcut key) is a fancy name for a keystroke like "Ctrl-Shift-H" or "F8" that performs a certain function. For example, pressing the shortcut key "Ctrl-ESC" opens the Windows start menu. AutoClick's KeyControl feature lets you create new hotkeys to do things like cause a single, double or triple click by pressing a particular keystroke (that you can select). See similar questions...

It was developed by J. David Hawkins, Ph.D., and Richard F. Catalano, Ph.D., professors of social work and directors of the Social Development Research Group at the University of Washington. Dr. Hawkins and Dr. Catalano, pioneers in the field of prevention research and developers of the Social Development Theory, are internationally known for their groundbreaking work in the area of risk and protective factors. See similar questions...

Training is available from certified, experienced trainers who will assist in the implementation of the program and help ensure its fidelity. The training contact for Guiding Good Choices is: See similar questions...