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  2. Uniform Gifts to Minors Act - Wikipedia

    en.wikipedia.org/wiki/Uniform_Gifts_to_Minors_Act

    Under the UGMA or UTMA, the ownership of the funds works like it does with any other trust and the donor must appoint a custodian (the trustee) to look after the account for the benefit of the beneficiary. [citation needed] Until 1986, a UGMA or UTMA account allowed the assets to be taxed at the minor's income tax bracket. Tax law changes in ...

  3. What is the kiddie tax and how does it work? - AOL

    www.aol.com/finance/kiddie-tax-does-184003135.html

    The kiddie tax doesn’t mean that if your child’s assets are valued at more than $2,500, you’ll need to pay taxes. Instead, it applies if the dividends, interest and capital gains exceed ...

  4. UGMA vs. UTMA vs. 529 Plans: Which One Should You Choose? - AOL

    www.aol.com/finance/ugma-vs-utma-vs-529...

    Planning for a child's education requires careful consideration of several factors, including asset ownership, tax implications (including FICA taxes) and financial aid eligibility. Two popular...

  5. 11-Year-Old Aspiring Investor Asks: Roth IRA Or UGMA? Suze ...

    www.aol.com/11-old-aspiring-investor-asks...

    UGMA accounts do not have the same tax advantages as Roth IRAs but offer greater flexibility for accessing funds before retirement. A custodial Roth IRA is a retirement savings account for minors ...

  6. Uniform Transfers to Minors Act - Wikipedia

    en.wikipedia.org/wiki/Uniform_Transfers_to...

    It is a more flexible extension of the Uniform Gifts to Minors Act (UGMA), and allows the gifts to be real estate, inheritances, and other property. [citation needed] The Act allows the donor of the gift to transfer title to a custodian who will manage and invest the property until the minor reaches a certain age. The age is generally 21, but ...

  7. Itemized deduction - Wikipedia

    en.wikipedia.org/wiki/Itemized_deduction

    Medical expenses, only to the extent that the expenses exceed 7.5% (as of the 2018 tax year, when this was reduced from 10%) of the taxpayer's adjusted gross income. [2] (For example, a taxpayer with an adjusted gross income of $20,000 and medical expenses of $5,000 would be eligible to deduct $3,500 of their medical expenses ($20,000 X 7.5% ...