I'm not familiar with this. Just searched for it online, but did not find any related information. Are you talking about "gift tax".
http://www.groco.com/readingroom/estate_gifttaxlaw.aspx
The gift tax law allows a one time transfer from your estate of up to $1 million. Therefore, you can gift $1 million from your estate and your spouse can gift $1 million from her estate without being subject to a gift tax.
Link above has a lot more information.





