Minnesota Code § 529.13

EXPENSES, COMPENSATION, AND BOND OF CUSTODIAL TRUSTEE.
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Except as otherwise provided in the instrument creating the custodial trust, in an agreement with the beneficiary, or by court order, a custodial trustee:
(1) is entitled to reimbursement from custodial trust property for reasonable expenses incurred in the performance of fiduciary services;
(2) has a noncumulative election, to be made no later than six months after the end of each calendar year, to charge a reasonable compensation for fiduciary services performed during that year; and
(3) need not furnish a bond or other security for the faithful performance of fiduciary duties.

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