@Sorelya , the instructions for form 3520 says:
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Line 54.
To calculate the threshold amount ($100,000), you must aggregate gifts from different foreign nonresident aliens and foreign estates if you know (or have reason to know) that those persons are related to each other (see Related Person , earlier) or one is acting as a nominee or intermediary for the other. For example, if you receive a gift of $75,000 from nonresident alien individual A and a gift of $40,000 from nonresident alien individual B, and you know that A and B are related, you must answer “Yes” and complete columns (a) through (c) for each gift.
So I think it would be mandatory ( based on exact facts and circumstances ) to file 3520 for the scenario that you were describing above. This has no tax implications for the recipient under US laws. I know that in tax jurisdictions where wealth tax is valid , parents / relatives often transfer ownership(s) to children / others to avoid wealth tax implications.
@KrisD15
