gift in contemplation of death
- A present of personal assets, excluding real estate, given by someone anticipating their own imminent death and factored into the valuation of their estate for taxation
- He made several gifts in contemplation of death to his beloved nephews.
- With her health rapidly declining, she gave away her heirlooms as gifts in contemplation of death.
- Facing a terminal illness, the artist decided to distribute his works as gifts in contemplation of death.
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