S.C. Code Ann. § 63-5-620
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 Section 63-5-645.
HISTORY: 2022 Act No. 128 (H.3821), Section 1, eff April 4, 2022.