I am not adding that amount to a subsequent year. Just transferring that amount to a brokerage account of the child. Since the child was under 5 we had not created a brokerage account for the child but had just set aside the money as cash so far. The money set aside was under the limit for that year, so technically 709 was not even required to be filed. But I want to do it for documentation purposes so there is no issue later.
