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This gift puts you in 2 situations for tax.
The first is the reporting of the gift by you because it is over the annual allowed amount ($14,000). You would have to report the gift but no real tax to pay under gift tax as long as you have not used up your lifetime allowed amount ($5.45 mil). Form 709 would be required.
If you take money out of your TIAA that was deferred (no tax paid when contributed) you will be taxed on that amount. It does not matter that you are giving this distribution to your son.
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