Abstract
Wealth dividing is an unique income transfer in Taiwan, which means that parents transfer their whole property to their children when they still alive. This paper examines the motives of dividing and the timing of transfer. The results from Survey of Health and Living of the Middle Aged and Elderly in Taiwan show that, if parents receive more care from children, they are more likely to transfer their property to their children. Moreover, following parent’s death, the possibility of wealth dividing rises.