Ms. Ma wants to buy a house in Shanghai for her son, but since they have no Shanghai household registration and have paid social security and personal income tax in Shanghai for just three years, they are not eligible to buy a house in Shanghai. Ms. Ma bought a house in the name of her brother, who has a Shanghai household registration, and then transferred it to her son two years later after they were qualified to buy a house in Shanghai. (Let's say the house was purchased for $5 million and transferred for $6 million.)