Resources New Clarity on Lifetime Gifts Senior Counsel, Trusts & Estates, Charles F. Gibbs reviews the requirements for making valid lifetime gifts. Charles F. Gibbs and Gary B. Friedman, βNew Clarity on Lifetime Gifts,β N.Y.L.J., September 10, 2012. To download the full article, please subscribe to our mailing list:Email Address* First Name*Last Name*EmailThis field is for validation purposes and should be left unchanged. Δ