Section 44-5-114. Irrevocable gift or exercise of power of appointment made under Code Section 44-5-119

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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.

Code 1981, § 44-5-114, enacted by Ga. L. 1990, p. 667, § 1.

                    
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