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| TITLE 34 | PUBLIC FINANCE |
| PART 1 | COMPTROLLER OF PUBLIC ACCOUNTS |
| CHAPTER 7 | PREPAID HIGHER EDUCATION TUITION PROGRAM |
| SUBCHAPTER K | HIGHER EDUCATION SAVINGS PLAN |
| RULE §7.109 | Owners |
A savings trust account may only be established with one owner at the time it is opened, and thereafter shall have only one owner except when owned by more than one individual, trust, estate, or UGMA/UTMA custodian, guardian, corporation, non-profit entity, or other legal entity (or any combination thereof) as a result of a transfer by operation of law. |
| Source Note: The provisions of this §7.109 adopted to be effective July 14, 2002, 27 TexReg 6044 |
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