1.   At that point you can begin saving in an account in your own name rather than in a custodial account for your son.

2.   Iguchi said he secretly sold bonds that Daiwa kept in a custodial account at Bankers Trust New York Corp. to hide his losses.

3.   Most have custodial accounts opened by parents or grandparents.

4.   Mutual fund companies and brokers usually can explain how to set up a custodial account.

5.   Note that parents will need to open custodial accounts for underage children.

6.   The long-term difference will probably outweigh the fact that you will pay more taxes on the money saved in your name rather than in a custodial account.

7.   The site also looks at tax aspects of offering investments as gifts or establishing custodial accounts.

8.   The trading occurred on custodial accounts maintained by LTCB Trust for customers.

9.   They occurred on custodial accounts maintained by LTCB Trust for customers, the bank said.

10.   You continue to have control of the account, unlike a custodial account.