{"jurisdiction": "us-ny", "code": "eptl", "section": "7-6.4", "citation": "EPTL § 7-6.4", "heading": "Transfer by gift or exercise of power of appointment", "text": ["§ 7-6.4 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 7-6.9."], "official_source": "https://www.nysenate.gov/legislation/laws/EPT/7-6.4", "from_official_api": true, "plain_english": "A person may create custodial property for a minor by an **irrevocable gift or irrevocable exercise of a power of appointment** in favor of a custodian under **§ 7-6.9**. ★", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/eptl/7-6.4", "publisher": "Elyphived LLC"}