An absolute gift in estate planning refers to a straightforward and unconditional transfer of property or assets from one person (the donor or testator) to another person (the recipient or beneficiary). This transfer is typically carried out without any conditions, restrictions, or limitations imposed on the recipient's ownership and use of the gifted property.

In the context of wills and trusts, an absolute gift might involve leaving a specific sum of money, a piece of real estate, personal possessions, or any other type of asset to a named beneficiary without any strings attached. The beneficiary gains full control and ownership of the asset upon the donor's passing or as specified in the legal document (will or trust).

Unlike conditional gifts, which may come with certain requirements or restrictions, an absolute gift doesn't have any obligations attached to it. The recipient has the freedom to use, sell, or manage the gifted property as they see fit. However, it's important to note that absolute gifts can have tax implications and may be subject to estate and inheritance taxes depending on the jurisdiction and the total value of the estate.