9 Texas law also recognizes that an IRA custodial account is different from an IRA trust and, further, that a custodial account may not be a trust under state law.  Trust Code §111.004(20) defines an "individual retirement account" as a "trust, custodial arrangement or annuity under §408(a) or (b), Internal Revenue Code of 1954 (26 U.S.C.A. Sec. 408 (1986))."  Moreover, §113.053(f) expressly excepts certain activity from the prohibition against self-dealing by an institution serving as custodian of an IRA "regardless of whether the custodial account is, or would otherwise be, considered a trust for purposes of this subtitle . . . ."  This provision, which clarifies that certain activities are permissible even if a particular custodial account is also a trust, recognizes that a custodial account may not be a trust for purposes of the Trust Code.