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2016 Florida Statutes
SECTION 105
Transfer by gift or exercise of power of appointment.
Transfer by gift or exercise of power of appointment.
710.105 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 s. 710.111. Notwithstanding s. 710.106, a transfer by irrevocable gift from a trust over which the grantor has at the time of transfer a right of revocation, as defined in s. 733.707(3)(e), shall be treated for all purposes under this act as a transfer made directly by the grantor of the trust.
History.—s. 1, ch. 85-95; s. 2, ch. 2015-140.