guardian

Definition

A person legally entrusted with the care of, and managing the property and rights of, another person, usually a minor. In most typical situations, parents are the guardians of their children. If anything were to happen to the parents, the parents can indicate who they would like to become the legal guardians of their children. The courts can intervene in extreme situations, or in cases where an alternate guardian had not been determined.

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corporate fiduciary Kiddie Tax