In re the Accounting of Gould

*974OPINION OF THE COURT

Barbara Howe, J.

On February 8, 1996, decedent Colin S. Gould established a custodial account pursuant to the Uniform Gifts to Minors Act (hereafter, UGMA),1 for the benefit of his grandson, Brandon. Decedent’s wife, Susan Gould, was designated in the initial documents as successor custodian on the account. When decedent died on December 4, 1998, Susan became the successor custodian (see EPTL 7-6.18 [b]).

This petition was filed on December 18, 2008, and in it Brandon states that he became 21 years old on February 9, 2008. Brandon seeks to compel Susan, as successor…