Since property ownership affords the elderly some control over resources and perhaps even support and respect from potential caretakers, examination of the decision to transfer property to children can help us gain insight into the underlying dynamics of intergenerational exchanges between the elderly and their children. In this paper we use data from the 1989 Survey of Health and Living Status of the Elderly in Taiwan to explore the demographic and social characteristics associated with pre-mortem property division. From both bivariate and multivariate analyses, we find that the likelihood of property division is positively related to age, widowhood, natality in Taiwan, rural residence, and the number of living children, and negatively related to education. After controlling for other characteristics, our results show that widows are more than twice as likely as widowers to have divided all their property. These results lend statistical support to findings in the ethnographic literature on the Chinese family.