好比生了孩子，公婆赠与六万，丈人丈母赠与六万，但是公婆和丈人的钱都是各自决定给的，不是关联的。
related party 是指款项来自同一个人但是通过几个人分拆。
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.
