Fla. Stat. 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.

Source: Section 710.105 — Transfer by gift or exercise of power of appointment, https://www.­flsenate.­gov/Laws/Statutes/2024/0710.­105 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 710.105. Transfer by gift or exercise of power of appointment's source at flsenate​.gov