[JollyElm]

I am going round after round with health issues this past year (this isn't a pity party, so blatantly ignore that fact, please) and am trying to get my collection sorted for what the future may or may not bring. So, I have this (hopefully) straightforward question to ask:

• Am I literally allowed to 'gift' my entire collection to a loved one (or ones) here and now (in California) without the tax man swooping in? In other words, would filming myself stating that my collection is now owned by (enter name here) be enough to give them ownership if something were to happen to Mr. Elms? Would they owe taxes on this gift upon receipt? Does the 'value' amount play a role (of course it does, duh!)?

To be clear, I'm not looking for advice with regards to a will (or selling the collection, etc.), I'm only seeking an answer to the specific question(s) posed here, if anyone can help.

Thank you!