How can I transfer money from brother -in Law in Dubai to USA?

I had an Off shore account with Zurich international in Dubai and I transferred  the policy to my brother -in- law before I come to US. now I need to liquidate the amount (over 150k USD) which under my brother in law name. Is it OK for him to wire the money to my account in USA? will it be taxable? any action required by me to declare? should I report it as an income in 2017 tax? could be under gift from him? Thanks