UTMA (Uniform Transfer to Minors Act) and UGMA (Uniform Gift to Minors Act) accounts are very similar to each other. They have the same uses, and minor (but very real) differences that vary from state to state. I think that most questions about them will apply to both types of accounts and that it would be useful to group the questions about them together in one tag.
The one question tagged ugma actually discusses both types of accounts. I think combining the tags into one tag which will have 5 questions on it will help people find related questions and will avoid confusion on tagging in the future. The body of the question will differentiate if one particular account needs to be discussed.