“Gifts inter vivos”指的是“生前赠与”。根据美国财产法有关赠与（gift）的规定，赠与可以分为两类，一类是“生前赠与”（Gifts inter vivos），一类是“临终赠与”（Gifts causa mortis）。

所谓“生前赠与”，是指赠与人在其正常生活期间所进行的赠与行为。这种赠与是不可撤销的。

Gifts inter vivos - An inter vivos gift is a gift made during the donor's life when the donor is not under any threat of impeding death. An inter vivos gift, once made is irrevocable.

【双语例句】

Inter vivos gifts, which includes property related to an estate, are not subject to probate taxes since they are not part of the donor's estate at death. An inter vivos transfer is one made during the grantor's lifetime.

生前赠与（包括与遗产相关的财产）无需缴纳遗嘱认证税，因为它们不属于捐赠者去世时的遗产。 生前转让是在设保人有生之年进行的转让。