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Yes, it can. But typically would not be unless someone is trying to be clever. Trouble with being clever is that there are usually two parents of a child - and either can get ideas afterwards.

And it gets worse. What if a relative - uncle or grandparent or sister or such - wants to claim that the parent is not a fit parent, and that they need to be appointed the child's guardian? That's right - the guardian then administers the property.

Understand also, if any of this is in any way being done to avoid a tax, that will either not work, or lead to more trouble. Property tax must be paid no matter what. Any other tax issues would smack of "evasion".

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Q: Can a social security number of a 5 year old be used to bring home cash?
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