1.    Requirement for Effective Gift
a.    Intention to make a gift by the donor
b.    Actual or constructive delivery of the item
i.    Actual delivery involves actual possession by the donee and dominion over the item is required.
ii.    Constructive delivery means controlling the item without actual physical receipt of the item at the time of the gift
c.    Acceptance is usually assumed but is a requirement
i.    Requires a finding of fact
ii.    Weighing the evidence