Reasonable suspicion is a legal standard of proof in United States law that is less than probable cause , the legal standard for arrests and warrants , but more than an  inchoate and unparticularized suspicion or ' hunch '  ; it must be based on  specific and articulable facts  ,  taken together with rational inferences from those facts  , and ...
For child support purposes, the age of majority is 18 in most states, 19 in Alabama, Colorado, Maryland and Nebraska, and 21 in D.C., Indiana, Mississippi, and New York, with exceptions for a later age of majority if the child is still in secondary school.) The age of termination for UGMA and UTMA accounts is listed in the following table.
Alternatively, they can leave the UTMA account to grow for a couple of more years and once the child is 14, take advantage of the lower taxes. Better yet, thanks to the tax cuts of 2003, the gains in UTMA accounts will be tax-free if sold in 2008.