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 91-20-19.
Transfer by irrevocable gift or exercise of appointment power in favor of custodian
Miss. Code Ann. § 91-20-9, under Transfers to Minors.
Miss. Code Ann. § 91-20-9