Massachusetts Statutes
§ 4 — Transfer by gift or exercise of power of appointment
Massachusetts·Part II REAL AND PERSONAL PROPERTY AND DOMESTIC RELATIONS·Title II DESCENT AND DISTRIBUTION, WILLS, ESTATES OF DECEASED PERSONS AND ABSENTEES, GUARDIANSHIP, CONSERVATORSHIP AND TRUSTS·Ch. 201A UNIFORM TRANSFERS TO MINORS ACT
Section 4. 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 section nine.
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