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In this video, Paul Rabelais, an estate planning attorney, discusses the mechanics and benefits of gift splitting. He introduces an example involving a donor named David, who wishes to give $30,000 to his son, fortunate Phillip. This amount represents David's separate property, which may have been inherited or received as a gift. David, alongside his wife Claire, has no community property due to a prenuptial agreement, ensuring all their assets are separate. The tutorial aims to explain how this gifting process works and the strategic advantages of gift splitting in estate planning.