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 a purported gift has the burden of proving each of these elements by clear and convincing evidence.
Eng v. Eng, NY Slip Op 04840 (2d Dep't August 5, 2026)
