68-804. TRANSFER BY GIFT OR EXERCISE OF POWER OF APPOINTMENT. 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 68-809, Idaho Code.
TRANSFER BY GIFT OR EXERCISE OF POWER OF APPOINTMENT
Idaho Code § 68-804, under TRANSFERS TO MINORS.
Idaho Code § 68-804