Mississippi Code Title 91. Trusts and Estates § 91-20-3

(a) “Adult” means an individual who has attained the age of eighteen (18) years.

(b) “Benefit plan” means an employer's plan for the benefit of an employee or partner.

(c) “Broker” means a person lawfully engaged in the business of effecting transactions in securities or commodities for the person's own account or for the account of others.

(d) “Conservator” means a person appointed or qualified by a court to act as general, limited or temporary guardian of a minor's property or a person legally authorized to perform substantially the same functions.

(e) “Court” means the chancery court of the county in which the parties reside.

(f) “Custodial property” means (i) any interest in property transferred to a custodian under this chapter and (ii) the income from and proceeds of that interest in property.

(g) “Custodian” means a person so designated under Section 91-20-19 or a successor or substitute custodian designated under Section 91-20-37.

(h) “Financial institution” means a bank, trust company, savings institution or credit union, chartered and supervised under state or federal law.

(i) “Legal representative” means an individual's personal representative or conservator.

(j) “Member of the minor's family” means the minor's parent, stepparent, spouse, grandparent, brother, sister, uncle or aunt, whether of the whole or half blood or by adoption.

(k) “Minor” means an individual who has not attained the age of eighteen (18) years.

(l) “Person” means an individual, corporation, organization or other legal entity.

(m) “Personal representative” means an executor, administrator, successor personal representative or special administrator of a decedent's estate or a person legally authorized to perform substantially the same functions.

(n) “State” includes any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico and any territory or possession subject to the legislative authority of the United States.

(o) “Transfer” means a transaction that creates custodial property under Section 91-20-19.

(p) “Transferor” means a person who makes a transfer under this chapter.

(q) “Trust company” means a financial institution, corporation or other legal entity authorized to exercise general trust powers.