TN 56 (10-18)

SI SEA01120.205 The Legal Age of Majority for Uniform Transfer to Minors Act (UTMA)

A. General

Per SI 01120.205, a gift made under UTMA/UGMA is neither income nor a resource to the minor until he or she attains the age of majority as defined by State law. The following chart lists the ages of majority in the states in the Seattle Region.

State

Age of Majority

Authority

Reference

Alaska

18-25

Alaska Uniform Transfers to Minors Act, §§ 13.46.010-.999

SI SEA01120.205B

Idaho

18-21

Idaho Uniform Transfers to Minors Act §§ 68-801-825 SI SEA01120.205C

Oregon

18-25

Oregon Uniform Transfers to Minors Act, §§ 126.805-.886

SI SEA01120.205D

Washington

18-25

Washington Uniform Transfers to Minors Act, §§ 11.114.010-.900

SI SEA01120.205E

B. Alaska

The age of majority in Alaska for UTMA/UGMA transfers ranges from 18 to 21 years of age, and may extend to 25 years of age in certain circumstances.

1. Age 21

In Alaska, the age of majority is 21 for property transferred to a custodian for the benefit of a minor:

  • By irrevocable gift (most common),

  • By irrevocable exercise of a power of appointment, or

  • As authorized by will or trust.

2. Age 18

In Alaska, the age of majority is 18 if the property is:

  • transferred to a custodian without authorization by a will or trust,

  • transferred to a custodian by a conservator,

  • transferred for minors without a conservator, by a person who holds the property of, or owes a debt to, a minor, or

  • stock or membership in a native corporation that a minor is entitled to receive.

3. Other Ages

A custodian may extend the age of majority up to age 25, regardless of the type of transfer, but the minor has a right to compel distribution. If the minor does not compel distribution within a specific period, however, the age of majority is extended. If you encounter such a case, refer it to the Seattle Region Center for Disability and Program Support (CDPS), through vHelp.

C. Idaho

In Idaho, the age of majority for UTMA/UGMA transfers ranges from 18 to 21 years of age.

1. Age 21

In Idaho, the age of majority is 21 years of age if the property is transferred to a custodian:

  • by an irrevocable gift (most common)

  • by an irrevocable exercise of a power of appointment, or

  • as authorized by a will or trust.

2. Age 18

In Idaho, the age of majority is 18 if the property is transferred to a custodian:

  • without authorization from a will or trust,

  • from a conservator, or

  • by a person who owes a debt to or holds property for a minor without a conservator.

D. Oregon

In Oregon, the age of majority for UTMA/UGMA property transfers ranges from 18 to 21 years of age, and may extend to 25 years of age.

1. Age 21

In Oregon, the age of majority is 21 years of age if the property is transferred to a custodian for the benefit of a minor by:

  • an irrevocable gift (most common),

  • an irrevocable excise of a power of appointment, or

  • a will or a trust.

The age of majority may extend up to age 25 for the foregoing types of transfers, if the later age is specified by the transferor or the authorizing will or trust. If you encounter such a case, refer it to the Seattle Region Center for Disability and Program Support (CDPS), through vHelp.

2. Age 18

In Oregon, the age of majority is 18 for property transferred to a custodian:

  • without authorization from a will or trust,

  • by a conservator, or

  • by a person who holds the property of, or owes a debt to, a minor without a conservator.

E. Washington State

In Washington State, the age of majority for UTMA/UGMA property ranges from 18 to 21 years of age, and may extend to 25 years of age.

1. Age 21

The age of majority is 21 years of age if the property is transferred by:

  • an irrevocable gift (most common)

  • an irrevocable exercise of a power of appointment, or

  • a will or trust.

2. Age 18

In Washington State, the age of majority is 18 years of age if the property is transferred:

  • without a will or trust, or

  • by a person who holds property for, or owes a debt to, a minor without a guardian.

3. Other Ages

In Washington State, the age of majority may be extended up to age 25 in the initial nomination of the custodian by the transferor, if certain criteria are met, including that the transfer creating the custodianship occurred on or after July 1, 2007. If you encounter such a case, refer it to the Seattle Region Center for Disability and Program Support (CDPS), through vHelp.

F. Interstate Cases

When the property, the custodian, and/or the minor reside in different states assume, absent evidence to the contrary, that the State laws in which the property is held determine the age of majority for the recipient of the UTMA/UGMA gift.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0501120205SEA
SI SEA01120.205 - The Legal Age of Majority for Uniform Transfer to Minors Act (UTMA) - 10/19/2018
Batch run: 10/19/2018
Rev:10/19/2018