Wisconsin Code § 54.976

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, all of the following apply to a custodial trustee:
(1) A custodial trustee is entitled to reimbursement from custodial trust property for reasonable expenses incurred in the performance of fiduciary services.
(2) A custodial trustee has a noncumulative election, to be
made no later than 6 months after the end of each calendar year,
to charge a reasonable compensation for fiduciary services performed during that year.
(3) A custodial trustee need not furnish a bond or other security for the faithful performance of fiduciary duties.

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