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Taxation & Estate Planning

: Death and Taxes Blog

Uniform Transfers to Minors Act (UTMA) FAQ

By Joel A. Schoenmeyer

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What in the world is an UTMA account? It's an account created for a minor. UTMA stands for "Uniform Transfer to Minors Act." Some states have UGMAs ("Uniform Gifts to Minors Act") instead of UTMAs. The terms UTMA and UGMA are interchangeable. How is an UTMA account established? Typically you set it up with a financial institution. Who are the parties involved? In addition to you (the person making the gift to the UTMA account) there's the beneficiary and the custodian. What does the cus read more

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Full post as published by Death and Taxes Blog on February 01, 2008 (boomark / email).

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