SCS/SB 942 - Under this act, a trust which is a health savings account shall be deemed to have been established on the day when the beneficiary of the trust is an eligible individual in the calendar year in which the trust is created. This provision is substantially similar to a provision in the truly agreed to and finally passed version of HB 1250 (2018), HB 1650 (2018), HCS/HB 2351 (2018), CCS/HCS/SB 569 (2018), and HCS/SCS/SBs 946 & 947 (2018). Under current law, a trustee of a trust consisting of property having a total value of less than $100,000 may terminate the trust if the trustee determines that the value of the trust property is insufficient to justify the cost of the administration. This act increases the required value of the trust property to less than $250,000 before the trustee can terminate the trust. This provision is identical to provisions contained in HCS/SCS/SBs 946 & 947 (2018), HB 1650 (201), HCS/HB 2351 (2018), CCS/HCS/SB 569 (2018), the truly agreed to and finally passed version of HB 1250 (2018), SCS/HCB 1 (2017), SCS/HCS/HB 427 (2017), and the truly agreed to and finally passed version of SB 128 (2017). This act also provides that a no-contest clause is not enforceable against an interested person filing a motion, pleading, or other claim for relief concerning either a breach of trust by a trustee or for removal of a trustee. This provision is substantially similar to a provision in HB 1250 (2018), HB 1650 (2018), HCS/SCS/SB 672 (2018), and HCS/SB 909 (2018) and identical to SB 356 (2017) and to provisions in SCS/SB 171 (2017), SCS/HCB 1 (2017), and the truly agreed to and finally passed version of SB 128 (2017). JESSI JAMES