UTMA (Uniform Transfers Minors Account) Custodial Account
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This is an individual account created by a custodian who deposits funds as an irrevocable gift to a minor. The minor to whom the gift is made is the beneficiary of the custodial property in the account. The custodian has possession and control of the account for the exclusive benefit of the minor and is the ony party entitled to make deposits, withdrawals or close the account until the minor's 21st birthday.
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