A person may make a transfer by irrevocable gift to, or the irrevocable exercise of a power of appointment in favor of, a custodian for the benefit of a minor pursuant to § 64.2-1908.

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Terms Used In Virginia Code 64.2-1903

  • Custodian: means a person so designated under § Virginia Code 64.2-1900
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Minor: means an individual who has not attained the age of 18 years. See Virginia Code 64.2-1900
  • Person: means an individual, corporation, organization, or other legal entity. See Virginia Code 64.2-1900
  • Transfer: means a transaction that creates custodial property under § Virginia Code 64.2-1900

1988, c. 516, § 31-40; 2012, c. 614.