19 See, e.g., In re Yuhas, 104 F.3d 612, 614 (3rd Cir. 1997) (Stating custodial IRA is not necessarily an express trust unless state law makes it so); In re Hipple, 225 B.R. 808, 813 (Bankr. N.D. Ga. 1996) (Custodial IRA met state law test for formation of an express trust); In re Estate of Davis, 589 N.E.2d 154, 161-162 (Ill. App. Ct. 1992) (Stating custodial IRA is not an express trust, court found IRA at issue was explicitly formed as a trust); McCarty v. State Bank of Fredonia, 795 P.2d 940, 943-944 (Kan. Ct. App. 1990) (IRA at issue met state law test for formation of an express trust).