Free Delivery Free Delivery
Items of value can be removed from an account in one of two ways: by distribution (through a payment or a gift), or by free delivery. A free delivery means that the account receives nothing in exchange for the asset or item of value being delivered, and there are no potential tax consequences (as might be the case with a gift). The free delivery is free only in the sense that the account gains nothing for the removal of the asset from account records; the owner of the asset is giving up value.