Pennsylvania Consolidated Statutes
20 Pa. Cons. Stat. § 5304 (2026)
Transfer by gift or exercise of power of appointment.
✓ current as of May 2026
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§ 5304. 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 section 5309 (relating to manner of creating custodial property and effecting transfer).
Cross References. Section 5304 is referred to in sections 5315, 5318, 5320, 5321 of this title.
Notes of Decisions
Cited in 6
cases, 1984–2011 · leading case: Sternlicht v. Sternlicht, 876 A.2d 904 (Pa. 2005).
Sternlicht v. Sternlicht, 876 A.2d 904 (Pa. 2005). “20 Pa.C.S. § 5304. [10] Whatever the source, custodial property held pursuant to Section 5304 is the property of the minor child.”
Sutliff v. Sutliff, 528 A.2d 1318 (Pa. 1987). “20 Pa.C.S. § 5304. A custodian holds, manages, invests and dispenses the property during the child's minority, 20 Pa.”
Sutliff v. Sutliff, 489 A.2d 764 (Pa. 1985). “Wife emphasizes that the custodial property is indeed the children’s: she cites *538 § 5304(a) of the UGMA, 20 Pa.C.S. § 5304(a), which states unequivocally that the gift irrevocably and indefeasibly vests legal title to the custodial property in the minor.”
Harold C. Lampe, Jr V., 665 F.3d 506 (3rd Cir. 2011). “” 20 Pa. Cons.Stat. Ann. § 5304 (West 2011).”
In Re Gumpher, 840 A.2d 318 (Pa. Super. Ct. 2003). “¶ 9 PUTMA, the successor legislation to the Pennsylvania Uniform Gifts to Minors Act (PUGMA), “provide[s] an inexpensive, easy way for giving property to minors.” Sternlicht, 822 A.2d at 737 .”
Muracca v. Comm'r, 47 T.C.M. 1762 (Tax Ct. 1984). “During late July 1977, separate sales of stock in this custodial account were made for the following amounts: $2,476.56, $3,289.65 and $479.29. In August, a fourth sale of stock netted an additional $252.”
— 20 Pa. Cons. Stat. § 5304(a) — 1 case
Sutliff v. Sutliff, 489 A.2d 764 (Pa. 1985). “Wife emphasizes that the custodial property is indeed the children’s: she cites *538 § 5304(a) of the UGMA, 20 Pa.C.S. § 5304(a), which states unequivocally that the gift irrevocably and indefeasibly vests legal title to the custodial property in the minor.”
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