2005 Idaho Code - 68-805 — TRANSFER AUTHORIZED BY WILL OR TRUST

                                  TITLE  68
                            TRUSTS AND FIDUCIARIES
                                  CHAPTER 8
                             TRANSFERS TO MINORS
    68-805.  TRANSFER AUTHORIZED BY WILL OR TRUST. (1) A personal
representative or trustee may make an irrevocable transfer pursuant to section
68-809, Idaho Code, to a custodian for the benefit of a minor as authorized in
the governing will or trust.
    (2)  If the testator or settlor has nominated a custodian under section
68-803, Idaho Code, to receive the custodial property, the transfer must be
made to that person.
    (3)  If the testator or settlor has not nominated a custodian under
section 68-803, Idaho Code, or all persons so nominated as custodian die
before the transfer or are unable, decline, or are ineligible to serve, the
personal representative or the trustee, as the case may be, shall designate
the custodian from among those eligible to serve as custodian for property of
that kind under section 68-809(1), Idaho Code.