好比生了孩子，公婆贈與六萬，丈人丈母贈與六萬，但是公婆和丈人的錢都是各自決定給的，不是關聯的。
related party 是指款項來自同一個人但是通過幾個人分拆。
https://www.form3520irs.com/form-3520-important-key-facts-for-reporting/
Related Party Rules
Related parties refer to receiving gifts from foreign persons who are “related.” With the related party rules and Form 3520, it means that if certain people who give the gift are related, then the value of the gift that each related person gives is combined into an aggregate total. The purpose of this rule is to avoid related parties who had the intent to give the same person a large gift from splitting the gift to avoid the US person from having to report it.
Currency Restrictions and Multiple Parties Giving Gifts
Many countries have currency restrictions when it comes to transferring money outside of the country. Let’s use an example – Kenneth in the US receives a $500,000 gift from his dad in Taiwan. But, his dad had to ask 10 friends to each transfer $50,000 to Kenneth — in order to avoid the currency restrictions. Even though each person only transferred $50,000, and they may not be related — the gift came from Kenneth’s dad, so the Form 3520 would still be required.
