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 63-5-645.
Transfer by gift or exercise of power of appointment
S.C. Code Ann. § 63-5-620, under Title 63, Chapter 5.
S.C. Code Ann. § 63-5-620