Wisconsin Code § 54.866

Transfer by obligor
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(1) Subject to subs. (2) and
(3), a person not subject to s. 54.862 or 54.864 who holds property of or owes a liquidated debt to a minor not having a conservator may make an irrevocable transfer to a custodian for the benefit of the minor under s. 54.870.
(2) If a person having the right to do so under s. 54.858 has
nominated a custodian under that section to receive the custodial
property, the transfer must be made to that person.
(3) If no custodian has been nominated under s. 54.858, or all
persons so nominated as custodian die before the transfer or are
unable, decline or are ineligible to serve, a transfer under this section may be made to an adult member of the minor’s family or to
a trust company unless the property exceeds $10,000 in value.

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