Uniform Gift For Minors
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How to fill out Transfer Of Property Under The Uniform Transfers To Minors Act?
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FAQ
A Uniform Gifts to Minors Act (UGMA) or Uniform Transfers to Minors Act (UTMA) account is an account into which property is set aside for a minor's benefit. Whether a UGMA or UTMA account is used depends on the law of the state in which the account is established.
In Pennsylvania, the Pennsylvania Uniform Transfers to Minors Act (PUTMA), 20 Pa. C.S.A. §§ 5301 to 5320, provides an inexpensive easy mechanism for giving property to minors. Under this Act, the custodian can invest the funds, and apply them as needed for the minor's support or education.
The Uniform Gift to Minors Act (UGMA) was created to provide a means by which title to property could be passed to minors by use of a custodian. The nature of property which could be transferred under the UGMA was limited to securities, cash or other personal property.
The Uniform Gifts to Minors Act allows assets to be transferred to a custodian for the benefit of a minor child.
