Q: I have an item that was received many years ago as a gift from someone and we want to re-gift it to the deceased’s family, but by-pass the estate. The gift is currently in the hands of a New York resident, but would be gifted to a California resident. Or it could be gifted to a UK resident. (Chalfont, PA)

A: Once the deceased gave it to you, when he or she was alive, it was yours to keep. You can give it to whomever you want, even after he or she died. Unless it was “on lone” of sorts, and ownership was maintained by him and now by his estate. If I understand what you are saying, and this was a gift to you while the person who is now dead was alive, you can give to anyone with the exception of his estate. If that happened then it would be property acquired by the estate and likely be estate income.