Arizona Revised Statutes Title 46. Welfare § 46-904. Incapacitated or minor eligible individual

A. If an eligible individual is a minor or an incapacitated adult, the account may be opened and managed by any of the following as long as the individuals listed are not in conflict with 26 United States Code § 529A and any regulations issued pursuant to that section:

B. In any case in which a court authorizes the conservator or guardian of the eligible individual to open and manage the account, the court, in its discretion, may waive any requirement of further accounting pursuant to § 14-5419 or inclusion in any bond established for the conservatorship pursuant to § 14-5411.