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The Florida Statutes

The 2017 Florida Statutes

Title XL
REAL AND PERSONAL PROPERTY
Chapter 710
TRANSFERS TO MINORS
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F.S. 710.105
710.105 Transfer by gift or exercise of power of appointment.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 s. 710.111. Notwithstanding s. 710.106, a transfer by irrevocable gift from a trust over which the grantor has at the time of transfer a right of revocation, as defined in s. 733.707(3)(e), shall be treated for all purposes under this act as a transfer made directly by the grantor of the trust.
History.s. 1, ch. 85-95; s. 2, ch. 2015-140.