What is a 2503(c) trust for minors?
Quick Answer
A 2503(c) trust is an IRS-sanctioned trust that lets gifts to minors qualify for the $19,000 annual gift tax exclusion. Income may be used for the child's benefit; the child gains full access at age 21.

Warren Team
Updated November 26, 2025
33
Warren Team
Updated November 26, 2025
33
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