Missouri Revised Statutes

Mo. Rev. Stat. § 456.6 (2026)

Health savings account, trust may be created, when

✓ current as of May 2026

Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

456.006. Health savings account, trust may be created, when. — 1. Where a trust or custodial account constitutes a health savings account, as defined under 26 U.S.C. Section 223(d)(1)^*, a trust may be created by any of the following:

(1) A transfer of moneys to the trustee or custodian holding such trust or custodial account;

(2) The documentation of the creation of such trust or custodial account in the records of the trustee or custodian holding such trust or custodial account; or

(3) The execution of a trust or custodial agreement with respect to such trust or custodial account.

2. In any case, a trust or custodial account shall be deemed to have been established on the first day on which the individual who is the beneficiary of such trust or custodial account is an eligible individual, as defined under 26 U.S.C. Section 223(c)(1), in that calendar year in which such trust or custodial account is created in accordance with this section.

--------

(L. 2018 H.B. 1250)

*Section "223(c)(1)" appears in original rolls, which is an incorrect reference.

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 2015–2023 · leading case: Anthony Hoyt v. David Robertson (Mo. Ct. App. 2019).

Sort: Relevance Newest Treatment

Anthony Hoyt v. David Robertson (Mo. Ct. App. 2019). · cites it 24× “More specifically, Husband maintains that Wife was equitably estopped from amending the Trust by removing the provisions benefiting Husband in that Husband relied on the oral promise of those benefits as an inducement to sign the Deed conveying the Farm to the Trust.”

JEFFREY BALDWIN, Individually, as agent for his Child. & grandchildren named below, as Beneficiary of the Roger Woodard Baldwin Revocable Trust dtd. November 5, 2001, as Amended & Restated, & certain sub-trusts created thereunder, & as Tr. of a descendant's trust in his name as described below v. JAN KAYE BALDWIN, Individually, as Beneficiary, & as Tr. of the Roger Woodard Baldwin Revocable Trust dtd. November 5, 2001, as Amended & Restated, & certain sub-trusts created thereunder, & KAYLI BALDWIN-HYTEN, Individually, as a Beneficiary of the Roger Woodard Baldwin Revocable Trust dtd. November 5, 2001, as Amended & Restated, & certain sub-trusts created thereunder, & as Tr. of a descendant's trust in her name as described below, & ANDREA BALDWIN-GREGG, Individually, as a Beneficiary of the Roger Woodard Baldwin Revocable Trust dtd. November 5, 2001, as Amended & Restated, & certain sub-trusts created thereunder, & as Tr. of a descendant's trust in her name as described below, Respondents-Respondents. (Mo. Ct. App. 2023). · cites it 2× “We determine that, as in Winston, the reformation of trust due to mistake counter/cross-claim filed by Jan did not amount to a trust contest governed by the two-year limitations period in Section 456.6- 604.1(1). 6 Jeff argues Winston supports his position in that reformation…”

James Massey, Plaintiff-respondent v. Dearl Don Eugene Massey, Tr. of the Ina Wade Revocable Living Trust, & Betty Roderick, Gary E. Massey, Ina Lee Massey Kalina, Tammy Sue Massey Richardson, Keeli Hurst, Defendants-respondents, Shane Hurst (Mo. Ct. App. 2015). · cites it 2× “The Challenged Factual Proposition (Houston step one) Shane concedes that Ina had authority under the terms of her trust and section 456.6- 602.3(2) to amend her trust.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.