Gift from one IRA to another

[JRG]

I'm pretty sure what the answer is going to be but...can an individual make a tax-free gift from their own IRA to another person's IRA? (basically a transfer)

[Guest Rajeev]

Not a transfer, but they can surely make them the beneficiary of the IRA, which in essence is a future gifting, effectively the same thing (other than the fact that the receiver has to wait until the donor passes away)