We first examined the elements of a gift noting how intent and delivery are related. I explained how a gift by definition lacks consideration and therefore an enforceable gift causa mortis should be articulated in a will or trust. I next provided instruction on co-ownership by explaining the elements of a joint tenancy, a tenancy in common, and a tenancy by the entirety. I addressed these forms of ownership for real property and bank accounts and the implications of each form of ownership.