2005 Idaho Code - 68-1310 — DETERMINATION OF INCAPACITY -- EFFECT

                                  TITLE  68
                            TRUSTS AND FIDUCIARIES
                                  CHAPTER 13
                      IDAHO UNIFORM CUSTODIAL TRUST ACT
    68-1310.  DETERMINATION OF INCAPACITY -- EFFECT. (1) The custodial trustee
shall administer the custodial trust as for an incapacitated beneficiary if
(i) the custodial trust was created under section 68-1305, Idaho Code, (ii)
the transferor has so directed in the instrument creating the custodial trust,
or (iii) the custodial trustee has determined that the beneficiary is
incapacitated.
    (2)  A custodial trustee may determine that the beneficiary is
incapacitated in reliance upon (i) previous direction or authority given by
the beneficiary while not incapacitated, including direction or authority
pursuant to a durable power of attorney, (ii) the certificate of the
beneficiary's physician, or (iii) other persuasive evidence.
    (3)  If a custodial trustee for an incapacitated beneficiary reasonably
concludes that the beneficiary's incapacity has ceased, or that circumstances
concerning the beneficiary's ability to manage property and business affairs
have changed since the creation of a custodial trust directing administration
as for an incapacitated beneficiary, the custodial trustee may administer the
trust as for a beneficiary who is not incapacitated.
    (4)  On petition of the beneficiary, the custodial trustee, or other
person interested in the custodial trust property or the welfare of the
beneficiary, the court shall determine whether the beneficiary is
incapacitated.
    (5)  Absent determination of incapacity of the beneficiary under
subsection (2) or (4) of this section, a custodial trustee who has reason to
believe that the beneficiary is incapacitated shall administer the custodial
trust in accordance with the provisions of this chapter applicable to an
incapacitated beneficiary.
    (6)  Incapacity of a beneficiary does not terminate (i) the custodial
trust, (ii) any designation of a successor custodial trustee, (iii) rights or
powers of the custodial trustee, or (iv) any immunities of third persons
acting on instructions of the custodial trustee.