I understand that the funds in a UGMA can only be used for the benefit of the minor and must be beyond the normal requirements of a parent. I have questions on the mechanics. The funds are in a brokerage account and writing a check directly on the account is not an option. For private school tuition due in December, would I withdraw the funds for myself and then write a check from my account to the school, or would I write the check to the school first and then reimburse myself from the UGMA account? Or does the sequence matter? Can I reimburse myself for tuition paid in June of this year? What about expenses from last year? What about expenses from five years ago?

Thanks,
Gary