N.Y. Estates, Powers & Trusts Law Section 7-6.19
Accounting by and determination of liability of custodian

§ 7-6.19 Accounting by and determination of liability of custodian (a) A minor who has attained the age of fourteen years, the minor’s guardian or legal representative, an adult member of the minor’s family, a transferor, or a transferor’s legal representative may petition the court (1) for an accounting by the custodian or the custodian’s legal representative; or

(2)

for a determination of responsibility, as between the custodial property and the custodian personally, for claims against the custodial property unless the responsibility has been adjudicated in an action under 7-6.17 to which the minor or the minor’s legal representative was a party.

(b)

A successor custodian may petition the court for an accounting by the predecessor custodian.

(c)

The court, in a proceeding under this part or in any other proceeding, may require or permit the custodian or the custodian’s legal representative to account.

(d)

If a custodian is removed under paragraph (f) of 7-6.18, the court shall require an accounting and order delivery of the custodial property and records to the successor custodian and the execution of all instruments required for transfer of the custodial property.

Source: Section 7-6.19 — Accounting by and determination of liability of custodian, https://www.­nysenate.­gov/legislation/laws/EPT/7-6.­19 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 7-6.19. Acct. by & determination of liability of custodian's source at nysenate​.gov

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