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Subject:  Re: Education IRA info? Date:  8/10/1999  7:41 AM
Author:  RobinB Number:  13018 of 95571


In the state of New York a custodial account created by a gift under UGMA transfers to the minor ath the age of 18. And an UTMA account transfers to the child at the age of 21, if the account was created by a gift, will or trust.

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