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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.

what-is-a-2503c-trust-for-minors
Warren Team
Updated November 26, 2025
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The information provided is for educational purposes only and should not be considered as personalized financial advice. Warren is a registered investment advisor. Past performance does not guarantee future results. Please consult with a qualified financial advisor before making investment decisions.

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