See SI 01120.204
The following is a list of the current ages of majority for the states in the Atlanta
Region. Alabama, Florida, Kentucky and North Carolina have repealed the UGMA in favor
of the Uniform Transfers to Minors Act (UTMA). In all instances of change, the controlling
age of majority is the one in effect at the time the instrument making the gift was
executed. Use of the trust funds is likewise limited to the language of the statute
governing that trust.
In each state in our region, the age shown is the age at which a person is deemed
an adult, the age a person is no longer deemed a minor, and the age at which a guardian
relinquishes any and all gifts.
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STATE
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CURRENT AGE OF MAJORITY
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Alabama
|
21 1/ See Note
|
|
Florida
|
21 2/ See Note
|
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Georgia
|
21
|
|
Kentucky
|
18
|
|
Mississippi
|
21
|
|
North Carolina
|
21 3/ See Note
|
|
South Carolina
|
21 4/ See Note
|
|
Tennessee
|
21 5/ See Note
|
1/ Age 21 effective 10/1/86. Prior to this, age of majority was 19.
2/ In Florida, the age of majority was 21 for all gifts made prior to 7/1/73 to persons
who were not age 21 prior to 7/1/73. From this date to 10/1/85, 18 was the age of
majority.
Florida repealed the UGMA and adopted the UTMA effective 10/1/85 and changed the age
of majority back to 21.
3/ Age 21 effective 10/1/87. Prior to this, age of majority was 18.
4/ Age 21 effective 8/2/2002. Prior to this, the age of majority was 18.
5/ Age 21 effective 10/1/1992. Tennessee law also provides that the transfer can be
withheld until the minor's attainment of up to age 25 if the instrument so provides
and if the gift is inter vivos (donor is still alive) and the instrument further states
that not deferring transfer will cause the gift to be a future interest that will
cause adverse tax consequences. Prior to this, the age of majority was 18.