Nevada Code § 163.5535

Custodial account owner defined
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Custodial
account owner means any person who:
1. Establishes a custodial account;
2. Has the power to designate the
beneficiaries or appoint the custodian of the custodial account;
3. Has the power to direct the investment,
disposition or retention of any assets in the custodial account; or
4. Can name an authorized designee to
perform the actions described in subsection 3.

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