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 72-26-603.
Transfer By Gift Or Exercise Of Power Of Appointment
Mont. Code Ann. § 72-26-604, under Manner of Creating Custodial Property and Effecting Transfer.
Mont. Code Ann. § 72-26-604