A law adopted by every state that creates a method for setting up a trust as a gift to minors. The gift is made by setting up a trust in the name of the custodian or registering the property in the name of the custodian “as custodian for . . . .” The statute also sets forth the terms under which the custodian may make withdrawals to be used for the benefit of the minor. Unless otherwise specified by the donor, the custody of the trust goes to the minor upon reaching age 18. Otherwise, custody passes at age 21.