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  2. Uniform Gifts to Minors Act - Wikipedia

    en.wikipedia.org/wiki/Uniform_Gifts_to_Minors_Act

    Under the UGMA or UTMA, the ownership of the funds works like it does with any other trust and the donor must appoint a custodian (the trustee) to look after the account for the benefit of the beneficiary. [citation needed] Until 1986, a UGMA or UTMA account allowed the assets to be taxed at the minor's income tax bracket. Tax law changes in ...

  3. How to open a savings account for a baby or child - AOL

    www.aol.com/finance/open-savings-account-baby...

    UGMA/UTMA accounts: UGMA and UTMA accounts are custodial accounts that allow parents, grandparents and others to transfer assets to a minor child. The assets are managed for the child until he or ...

  4. What is a custodial account? - AOL

    www.aol.com/finance/custodial-account-173403481.html

    Here’s how custodial accounts work.

  5. Custodial account - Wikipedia

    en.wikipedia.org/wiki/Custodial_Account

    Custodial accounts come in a number of forms, one being an account set up for a minor, since the minor is under the legal age of majority. The custodian is often the minor's parent. In the U.S., this type of account is often structured as a Coverdell ESA, allowing for tax-advantaged

  6. What Is a Custodial Account and How Does It Work? - AOL

    www.aol.com/finance/open-bank-accounts-kids...

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  7. Uniform Transfers to Minors Act - Wikipedia

    en.wikipedia.org/wiki/Uniform_Transfers_to...

    The Uniform Transfers To Minors Act (UTMA) is a uniform act drafted and recommended by the National Conference of Commissioners on Uniform State Laws in 1986, and subsequently enacted by all U.S. States, which provides a mechanism under which gifts can be made to a minor without requiring the presence of an appointed guardian for the minor, and which satisfies the Internal Revenue Service ...

  8. 4 Tax-Smart Ways to Share the Wealth with Kids - AOL

    www.aol.com/news/4-tax-smart-ways-share...

    Providing for future generations shouldn’t be (overly) taxing. To manage taxes as you pass down your assets, look into UTMAs, 529s, child IRAs and trusts.

  9. Child tax credit (United States) - Wikipedia

    en.wikipedia.org/wiki/Child_tax_credit_(United...

    A tax credit enables taxpayers to subtract the amount of the credit from their tax liability. [d] In the United States, to calculate taxes owed, a taxpayer first subtracts certain "adjustments" (a particular set of deductions like contributions to certain retirement accounts and student loan interest payments) from their gross income (the sum of all their wages, interest, capital gains or loss ...

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