Legislation that introduced a tax effective manner of transferring property to minors without the complications of trusts or guardianship restrictions.
UNIFORM GIFTS TO MINORS ACT (UGMA)
Meaning of UNIFORM GIFTS TO MINORS ACT (UGMA) in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012