回複：請求老貓幫忙看看是否有這樣的規定,謝謝.

You can open an UGMA(CD) for your kid. You can also monitor this account for them until they reach 18 yo.
You can use these money to buy anything for this kid.
But you can't use this account for youself(like buy car or house). Since the money has been given to kid as a gift. There is a maximum limit per kid per year($10,000?). Please check following website.
http://www.fairmark.com/custacct/ or google"UGMA".

Of course, ther is a loophole here for IRS. A lot of people use this loophole to save TAX.