IF FOR ACQUISITION PURPOSES, H HAS TO RETAIN THE INTEREST IN HIS OWN NAME UNTIL H OBTAINS THE BUYER'S APPROVAL, IS THERE AN ARGUMENT THAT HE CAN GIFT THE HONG KONG COMPANY SHARES WITH CONCERN OF U.S. GIFT TAX IMPLICATIONS, EVEN THOUGH HE IS A GREEN CARD HOLDER LIVING IN CALIFORNIA? WILL HE BE SUBJECT TO THE U.S. GIFT TAX EXEMPTION (LIMITATION) IF NON-U.S. DOMICILED?