@atlasthere , since there is likely to be NO tax consequences ( unless your Estate is > 15-02 million when you pass and if it is indeed more than that , you probably would not care about the effect of this gift ) , why go through this --- what are you trying to achieve ? My fear is that these machinations will attract attention and actually indicate something that you are taking advantage of the law ( and therefore the question why ? ). Just follow the normal path , report and let it be that .
That is my view
