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A.R.S. § 14-7671

When Arizona's Uniform Transfers to Minors Act Applies

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

This statute establishes when Chapter 7 of Title 14 (the Arizona Uniform Transfers to Minors Act) applies to transfers made to custodians. It covers transfers made under either the older Arizona Uniform Gifts to Minors Act or the Uniform Transfers to Minors Act of any state, as long as the transfer falls within the scope of the chapter.

Title 14, TRUST ADMINISTRATION

azleg.gov

Bridging Two Eras of Custodial Transfers

Arizona adopted the Uniform Transfers to Minors Act (UTMA) to replace the older Uniform Gifts to Minors Act (UGMA). This transition created a practical question: what happens to transfers that were made under the old law? Section 14-7671 answers that question directly.

This article applies to a transfer within the scope of section 14-7652 made after its effective date if either of the following is true: 1. The transfer purports to have been made under the Arizona uniform gifts to minors act. 2. The instrument by which the transfer purports to have been made uses in substance the designation "as custodian under the Arizona uniform gifts to minors act" or "as custodian under the uniform transfers to minors act" of any other state and the application of this article is necessary to validate the transfer.

A.R.S. § 14-7671

In practical terms, this means older custodial accounts set up under the UGMA framework are not left in legal limbo. Arizona's current UTMA rules step in to govern those transfers, provided they otherwise meet the requirements of section 14-7652.

Why This Matters for Families Managing Custodial Accounts

Custodial accounts are a common way to hold assets for a child until they reach the age of majority. Parents, grandparents, and other family members often set up these accounts years or even decades before a child comes of age. When the law changed from UGMA to UTMA, this statute ensured that existing accounts would continue to be valid and enforceable.

If you are managing an older custodial account that references the "Uniform Gifts to Minors Act" or a similar designation from another state, this section confirms that Arizona's current custodial transfer rules apply. No additional paperwork or re-designation is required to bring the transfer under the updated framework.

14-7671. Applicability This article applies to a transfer within the scope of section 14-7652 made after its effective date if either of the following is true: 1. The transfer purports to have been made under the Arizona uniform gifts to minors act. 2. The instrument by which the transfer purports to have been made uses in substance the designation "as custodian under the Arizona uniform gifts to minors act" or "as custodian under the uniform transfers to minors act" of any other state and the application of this article is necessary to validate the transfer.
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 documents are included in a basic estate plan?

A basic estate plan in Arizona typically includes a Last Will or Living Trust, Financial Power of Attorney, Healthcare Power of Attorney, Living Will, and sometimes a Pour-Over Will.

What is a Revocable Living Trust and how does it work?

A Revocable Living Trust lets you transfer asset ownership into a trust you control during your lifetime. When you pass, a successor trustee distributes assets to beneficiaries without probate.

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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