Financial Glossary
Here you’ll find clear and concise explanations of key financial terms and concepts. Our goal is to help you better understand essential topics across the financial world.
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August Jepsen
August Jepsen
Uniform Gift to Minors Act (UGMA) Account
The Uniform Gifts to Minors Act (UGMA) is a U.S. law that allows assets such as money and securities to be transferred to a child under the management of an adult custodian, without the need for a formal trust. The custodian manages the account for the minor’s benefit until the child reaches a specified age (usually 18 or 21, depending on state law), at which point the assets become the minor's property. UGMA accounts offer a simple and cost-effective way to gift financial assets to minors, but the assets are considered the child's for tax and financial aid purposes.