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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 most 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 requirements for qualifying a gift of up to $15,000 for exclusion from the gift tax. It is a more flexible extension of the Uniform Gifts to Minors Act (UGMA), and allows the gifts to be real estate, inheritances, and other property.

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  • 미성년자에 대한 일률 증여법 (ko)
  • Uniform Transfers to Minors Act (en)
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  • 미성년자에 대한 일률 증여법(UTMA, Uniform Transfers to Minors Act)는 1986년 만들어진 모범법으로 현재 미국의 대부분 주가 채택하고 있으며 부모가 어린 자녀에게 혹은 조부모가 손자손녀에게 어떤 금전이나 자산을 증여하는 방법을 규율하고 있다. 일반적으로 미성년자에게 어떤 형태의 자산을 증여하려면 해당 변호사가 그 아동을 위한 특별 신탁을 형성하나 UTMA계좌를 통하면 부동산부터 현금에 이르기까지 다양한 자산이 미성년 자녀나 손자손녀 등에게 미리 증여될 수 있어 굳이 변호사를 통해 신탁을 구성하지 않아도 미성년 수혜자를 위한 자산의 이동이 가능하게 한다. (ko)
  • 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 most 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 requirements for qualifying a gift of up to $15,000 for exclusion from the gift tax. It is a more flexible extension of the Uniform Gifts to Minors Act (UGMA), and allows the gifts to be real estate, inheritances, and other property. (en)
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  • 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 most 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 requirements for qualifying a gift of up to $15,000 for exclusion from the gift tax. It is a more flexible extension of the Uniform Gifts to Minors Act (UGMA), and allows the gifts to be real estate, inheritances, and other property. The Act allows the donor of the gift to transfer title to a custodian who will manage and invest the property until the minor reaches a certain age. The age is generally 21, but is different in some states (usually 18 in those cases). In 2015 Florida passed a statute allowing the account to remain with the custodian until age 25 if desired. In the interim, the custodian can also make payments for the benefit of the minor out of the corpus of the gift. The donor can serve as a custodian, rather than transferring the property to someone else to hold for the minor. However, the value of custodianship property is included in a donor’s gross estate if the donor dies while serving as the custodian. (en)
  • 미성년자에 대한 일률 증여법(UTMA, Uniform Transfers to Minors Act)는 1986년 만들어진 모범법으로 현재 미국의 대부분 주가 채택하고 있으며 부모가 어린 자녀에게 혹은 조부모가 손자손녀에게 어떤 금전이나 자산을 증여하는 방법을 규율하고 있다. 일반적으로 미성년자에게 어떤 형태의 자산을 증여하려면 해당 변호사가 그 아동을 위한 특별 신탁을 형성하나 UTMA계좌를 통하면 부동산부터 현금에 이르기까지 다양한 자산이 미성년 자녀나 손자손녀 등에게 미리 증여될 수 있어 굳이 변호사를 통해 신탁을 구성하지 않아도 미성년 수혜자를 위한 자산의 이동이 가능하게 한다. (ko)
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