From the text of the law (which can be found here as a PDF in its entirety):
(damn you BP and your swift fingers!)(6) The provisions of this section do not apply to:(B) a transfer that is a bona fide gift or loan between Immediate family members , which are limited to spouses , parents , children , siblings , grandparents , grandchildren , nieces , nephews , first cousins , aunts , and uncles;