Question $16$

Fred signs a prenuptial agreement agreeing to pay Jezebel $$1,000,000$ within $3$ months after the marriage ceremony has occurred. Two months after the marriage occurs Fred conveys $$1,000,000$ to a bank account in the sole name of Jezebel. What are the gift tax consequences, if any? married. parameters. future event $($marriage$).$

There are no gift tax consequences when Fred makes a gift to his future spouse, Jezebel,

The IRS does not recognize prenuptial agreements as being supported by full and ade exemption.