另外，还应充分利用《未成年人赠与统一法(UniformGifttoMinorsAct，Ugma)》中的一些免税有利条款。对肯定无法享受资助的家庭而言，可利用以上法律中的征税账户。
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Affluent parents have long used UTMA and UGMA accounts to shift assets and income to children.
FORBES: Hoist By Your Own Petard
Custodial accounts (often called UGMA or UTMA accounts) are another, more traditional form of college savings.
FORBES: Money & Investing
These are also known as UTMA or UGMA accounts, for the state laws allowing them.
FORBES: Investment Guide
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