Can you explain your second sentence? I don't get it. I understand the relevance of taxes in December 2017, given the new legislation. I don't get how such legislation makes it relevant to criticize people for gifting.
I don't criticize people for gifting. I'm calling this for what it is: a shrewd business move. It's great that children will benefit from it, but let's not get ahead of ourselves: between tax liability and finishing costs, Hamels saved a considerable amount of money right before tax cutoff and after failing to sell the property