Transfer of home and assets questions

For estate purposes we are transferring assists out of mom's name
into the names of my brother and myself.

Who needs to file what (which forms?), with whom, and when in these two
situations?

1. Mom (widowed in 2001) transfers title of her home in 2005 to her two
sons and retains a lifetime estate for herself. A lawyer drew up the
documents but I am not sure which forms such as form 709 now need to be
filed. Is there anything that needs to be filed before January 1, 2006?

2. Mom transfers $70,000 in 2005 out of a joint account with her two
sons into a joint account containing only her son's names (Mom is no
longer listed as a joint owner).

Mom had already gifted $11,000 to each son in 2005 before these two
actions listed above.

Thanks for your thoughts on this subject,
Terry

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