Oklahoma Code § 58-1208

Title 58. Probate Procedure: Persons holding property of or owing debt to minor -
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Irrevocable transfers to custodian.
A.  Subject to the provisions of subsections B and C of this
section, a person not subject to the provisions of Sections 6 or 7
of this act who holds property of or owes a liquidated debt to a
minor not having a guardian may make an irrevocable transfer to a
custodian for the benefit of the minor pursuant to the provisions of
Section 10 of this act.
B. If a person having the right to do so pursuant to the
provisions of Section 4 of this act has nominated a custodian
according to the provisions of Section 4 of this act to receive the
custodial property, the transfer must be made to that person.
C.  If no custodian has been nominated pursuant to the
provisions of Section 4 of this act, or all persons nominated as
custodian die before the transfer or are unable, decline, or are
ineligible to serve, a transfer pursuant to the provisions of this
section may be made to an adult member of the minor's family or to a
trust company, unless the property exceeds Ten Thousand Dollars
($10,000.00) in value.

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