Child Actors

At present, Coogan Accounts (a.k.a Blocked Trust Accounts and Trust Accounts) are required by the States of California, New York, Illinois, Louisiana, and New Mexico.

In most instances, you will have to supply proof of a trust account prior to receiving a work permit. 15% of the minor’s gross wages are required to be withheld by the employer and deposited into the Coogan account within 15 days of employment. The parent must supply the Coogan account number to the employer.

History of the Coogan Law

The Coogan Law is named after famous child actor Jackie Coogan. Coogan was discovered in 1919 by Charlie Chaplin and soon after cast in the comedian’s famous film, The Kid. Jackie-mania was in full force during the 1920s, spawning a wave of merchandise dedicated to his image. It wasn’t until his 21st birthday after the death of his father and the dwindling of his film career that Jackie realized he was left with none of the earnings he had worked so hard for as a child. Under California law at the time, the earnings of the minor belonged solely to the parent.

Coogan eventually sued his mother for his earnings. As a result, in 1939, the Coogan Law was put into effect, presumably to protect future young actors from finding themselves in the same terrible situation that Jackie Coogan was left in. Unfortunately, the 1939 incarnation of the Coogan Law was flawed, leaving open various loopholes and necessitating long-term, court-sanctioned contracts for validation.

The Current Coogan Law

After many years of advocating for more protections for child actors, the SAG-AFTRA Young Performers Committee, National Policy, and Planning Department, and other industry groups were successful in closing many of the loopholes that made the original Coogan Law ineffective. On January 1, 2000, changes in California law affirmed that earnings by minors in the entertainment industry are the property of the minor, not their parents. Since a minor cannot legally control their own money, California Law governs their earnings and creates a fiduciary relationship between the parent and the child. This change in California law also requires that 15% of all minors’ earnings must be set aside in a blocked trust account commonly known as a Coogan Account.

Jackie Coogan went on to recover a small portion of his earnings after battling his mother in court. He became well known on the small screen playing Uncle Fester on The Addams Family, and will always be remembered for the role his story played in protecting child actors from losing their earnings

REGIONAL DETAILS

California

Parents in California are required to open a “Coogan” Account which must be opened with a California bank. A Coogan Account is a special blocked trust fund account found at a bank, credit union, or brokerage firm.

New York

Parents in New York are required to open up a UTMA or UGMA compliant trust account. This account is similar to the “Coogan,” but does not differ regarding rules of withdrawal. The account may be opened with any bank, in any state, as long as it meets UTMA or UGMA requirements.

Illinois

Parents of children working in Illinois are required to open a Blocked Trust Account with any bank, in any state. A trust account must provide, at a minimum, that at least 15% of the gross earnings of the child performer shall be deposited into the account. This does not apply to Background Performers. Please visit the Illinois General Assembly's website here for more information.

Louisiana and New Mexico

Parents in Louisiana are required to open a Blocked Trust Account with any bank, in any state. Parents in New Mexico are required to open a blocked trust account only if their child earns more than $1,000 per employment contract.

Please visit the Labor Department’s website in each state for more detailed information.

COOGAN TRUST ACCOUNTS

Not all banks offer Coogan Trust Accounts, and even some that do still have employees are not familiar with the term “Coogan Account”. Sometimes explaining that you are opening up a blocked trust account for your minor child will clear up confusion.

Below you will find a partial list of banks, credit unions, and brokerage firms that offer Coogan/Trust Accounts. These financial institutions each have different requirements for opening accounts. Some require the first paycheck to open the account, some a minimum deposit, and the interest rates vary. It is important to compare financial institutions and find the best one for you and your child.

SAG-AFTRA Federal Credit Union

Actors Federal Credit Union

Bank of the West

City National Bank

First Entertainment Credit Union

Morgan Stanley/Smith Barney

Union Bank of California

Wells Fargo

In order to allow minors to work on any production in California, it is mandatory to have a specific document from the "California Department of Industrial Relations" acknowledging minor actors as legal working individuals.

In addition to completing the entertainment work permit application, the parent/guardian must obtain an authorized school official’s certification stating that the minor’s attendance, health, and scholastic records are satisfactory. The certification must contain the school or school district’s seal or stamp. If no seal or stamp is available, a signed and dated letter on official school or district letterhead may be attached.

Children 14 years or older must complete online sexual harassment prevention training.

Click here for the Procedures for Obtaining an Entertainment Work Permit for Minors

Click here to apply for an Entertainment Work Permit for Minors

NOTE: California Youth Work Permits must be renewed every six months. If your child books a job and has an expired work permit, you can requested an expedited same-day or next day permit.

The basic requirements for parents, guardians, and employers of child performers are as follows: employers who engage a child performer to work in this state must obtain a certificate to employ the performer and parents or guardians must obtain a Child Performer Permit so the performer is eligible to work in this state. Before work begins, a parent or guardian of the child performer must apply for a permit and provide a copy to each employer. First-time applicants may apply for a 15-day permit

if the child has had a child performer permit before, apply for a 12-month permit.

In addition, the parent or guardian must provide all required documentation with the 1-year permit application. That documentation may include the school form, health form and trust account form. The complete requirements can be found at the link below.

Click here to learn more and apply for a New York Child Performer Permit.

NOTE: New York Child Performer Permits last one year.