Section 4: Transfer by gift or exercise of power of appointment
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/ma/part-ii/title-ii/chapter-201a/4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.