Question: What is it called where you make a gift to someone and get the gift back when they die. If done right you would get

What is it called where you make a gift to someone and get the gift back when they die. If done right you would get tax free benefits, do it wrong and you have violated the anti- rule. When a donee receives a gift from a donor, the holding period of the donor is added to the holding period of the donee. This is called (one word) of basis
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