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URL:  http://boards.fool.com/yes-the-ugma-acct-would-be-considered-the-20856761.aspx

Subject:  Re: UGMA/UTMA to Coverdell ESA? Date:  6/4/2004  1:15 PM
Author:  aroyalty7 Number:  72095 of 123001

Yes, the UGMA acct. would be considered the child's money. A