The elements necessary for a valid inter vivos gift are: (1) the donor's intent to make an irrevocable present transfer of ownership; (2) physical or constructive delivery, sufficient to divest the donor of dominion and control over the property; and (3) acceptance of the gift by the donee. The proponent of the purported gift has the burden of proving each of the elements by clear and convincing evidence.
Eng v. Eng, NY Slip Op 04840 (2d Dep't August 5, 2026)