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Sections 527.21 to 527.40 apply to a transfer within the scope of section 527.22 made after January 1, 1986, if:

(1) the transfer purports to have been made under Minnesota Statutes 1984, sections 527.01 to 527.11; or

(2) the instrument by which the transfer purports to have been made uses in substance the designation "as custodian under the Uniform Gifts to Minors Act" or "as custodian under the Uniform Transfers to Minors Act" of any other state, and the application of sections 527.21 to 527.40 is necessary to validate the transfer.

Official Publication of the State of Minnesota
Revisor of Statutes