Investing for Minors

[Sam Rust]

I am one of the managing partners in an apartment syndication deal, and am in the capital raise phase. We are using the 506b exemption. One of my accredited investors would like to buy a couple of shares on behalf of their minor children, but are unsure on the best way to structure the transaction to shield the minors from tax liability down the road. Is it possible to gift the shares once purchased, or is there another vehicle they should explore?

Thanks!