What's funny is that nobody seems to provide a workflow to actually create accounts for kids. I want to set up a supervised google account for my son for hangouts et al... and I have no idea how. I guess that's not a thing.
http://www.neopets.com/coppa/consentform.phtml
Google doesn't care because it takes more effort for them to obey by the law than its worth for them at this time.
Why?