Taxable gifts
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Could you make a trust, put a million in it then give them access to the trust?
Yes but it has to be inherited. Irrevocable trust
Trusting implies holding onto which contradicts nature thrusting (inception towards death) being (life).
Only nature gives (inception) and takes (death) by putting being (life) in.
Implies both sides holding onto while binding "free" will of choice aka access becoming restriction.