Good morning, Community, 

Maybe because it's a Monday that would explain why I'm a little slow today! 😉  But trying to work through the ramifications if a parent gifts her only child approx 200k to purchase a home. The $$ came from the sale of her home. I know she would have to file Form 709 but I've only filed this form once before and don't want to miss anything. Also, I still wonder if she wouldn't be better off to purchase the home and simply leave it to her son in her will. 

Thank you, everyone, for any additional insight, 

Dawn