Quote Originally Posted by Kram BergGold
The question is if the son moves to CA and registers the care [sic] there within 3 years of the purchase is there recapture that needs to be dealt with?
No. That would not be a "recapture event." See Regs 1.30-1.

I don't see why the T/P wants to put his son's name on the title or why you think the son should pay $1 toward the car's cost. If the buyer wants to sell or give the car to his son at some future time, he can easily do so then.