§ 44-5-114 - Irrevocable gift or exercise of power of appointment made under Code Section 44-5-119
O.C.G.A. 44-5-114 (2010)
44-5-114. Irrevocable gift or exercise of power of appointment made under Code Section 44-5-119
A person may make a transfer by irrevocable gift to, or by the irrevocable exercise of a power of appointment in favor of, a custodian for the benefit of a minor pursuant to Code Section 44-5-119.