Answer:
Actually, none. You can certainly require information on the minor, including his/her date of birth and SSN, to ensure that he or she is, in fact, a minor and to correctly report any interest earned. You'll also have to apply CIP rules to the custodian, who will be your customer. No document of appointment is required, since the authority for the custodian is embodied in the UTMA of the state.
First published on BankersOnline.com 2/27/12