{"data":{"id":"us-fl/fla.-stat.-710.105","jurisdiction":"us-fl","citation":"Fla. Stat. § 710.105","heading":"Transfer by gift or exercise of power of appointment.","body":"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 s. 710.111. Notwithstanding s. 710.106, a transfer by irrevocable gift from a trust over which the grantor has at the time of transfer a right of revocation, as defined in s. 733.707(3)(e), shall be treated for all purposes under this act as a transfer made directly by the grantor of the trust.\nHistory.—s. 1, ch. 85-95; s. 2, ch. 2015-140.","path":["CHAPTER 710 TRANSFERS TO MINORS"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0700-0799/0710/0710.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:12:47Z","sha256":"cf781738191d55ad0157a6e88053f9fee75be7533c3b94d7c67c0a7f382b4621","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-710.104","next":"us-fl/fla.-stat.-710.106"},"notice":"GroundRules: Original legal text. Not legal advice."}