Giving tax-deferred investment as gift?

I have a tax-deferred annuity worth tens of thousands $. Can I give it to someone else without tax or other penalties, if that person maintains it as a tax-deferred investment? Would that person have to pay income tax on the lump sum the year they received it?

If I cash it out and hand the other person the cash, there would be several huge bites out of it.

I live in Maryland USA.