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 47-24.1-09.
Transfer by gift or exercise of power of appointment
N.D.C.C. § 47-24.1-04 — under Uniform Transfers to Minors Act.
N.D.C.C. § 47-24.1-04