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A.R.S. § 14-7658

Custodian's Receipt as Proof of Transfer Under Arizona's UTMA

Verified April 4, 2026 • 57th Legislature, 1st Regular Session

Under Arizona's UTMA, a written acknowledgment of delivery from the custodian serves as a sufficient receipt and discharge for anyone transferring property into a custodial account for a minor. Once the custodian acknowledges receipt, the transferor's obligation is complete.

Title 14, TRUST ADMINISTRATION

azleg.gov

A Clean Handoff

Transferring property into a custodial account for a minor involves a handoff from the transferor to the custodian. This statute makes clear exactly what it takes to complete that handoff and protect the person making the transfer.

A written acknowledgement of delivery by a custodian constitutes a sufficient receipt and discharge for custodial property transferred to the custodian pursuant to this article.

A.R.S. § 14-7658

Once the custodian provides a written acknowledgment that the property has been delivered, the transferor is released from further responsibility for that property. The custodian takes over, and the transferor does not need to monitor what happens next or worry about liability for the custodian's management decisions.

Why This Matters in Practice

This may seem like a small procedural detail, but it serves an important function. Without a clear discharge mechanism, a personal representative, trustee, or other transferor might hesitate to hand over property to a custodian for fear of ongoing liability. This statute removes that concern.

It also creates a clean paper trail. The written acknowledgment serves as documentation that the transfer was completed, which can be important during estate settlement, tax reporting, or any future questions about where the minor's property went. For anyone serving as a personal representative or trustee who needs to transfer assets to a custodian for a minor beneficiary, getting that written acknowledgment is a straightforward but essential step.

A written acknowledgement of delivery by a custodian constitutes a sufficient receipt and discharge for custodial property transferred to the custodian pursuant to this article.
View on azleg.gov

This page provides general legal information about Arizona statutes and is not legal advice. For guidance on how this law applies to your situation, speak with a qualified attorney.

Related Questions

What does a trustee actually do?

A trustee manages trust assets according to the rules the trust creator set. While you are alive, you are typically both trustor and trustee. After you pass, your successor trustee distributes assets as instructed.

How do I prepare my successor trustee to manage my estate?

Create a binder or digital folder listing financial accounts, professional advisors, document locations, bill payment details, and contacts. Your trustee should not have to guess their way through your estate.

How can I protect my grandchildren's inheritance if their parent dies?

Without a trust, a minor grandchild's inheritance is typically managed by their legal guardian, often the surviving parent. A trust lets you name who manages the money and how it is used.

Related Statutes

§ 14-7401Arizona Trust Principal and Income Act: Key Definitions
§ 14-7402Fiduciary Duties When Allocating Trust Income and Principal
§ 14-7403Trustee's Power to Adjust Between Principal and Income

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