363.100—What are the rules for purchasing and delivering gift savings bonds to minors?
(a)
A TreasuryDirect ® account owner can purchase a savings bond as a gift with a minor as the recipient.
(b)
An account owner can deliver a bond purchased as a gift to a minor. The account owner must deliver the security to the minor's linked account. Once delivered, the bond will be under the control of the custodian of the minor's account. (See § 363.27.)