If someone intends to gift their title will that happen before land selection?
You can merge the accounts. It will happen BEFORE land selection. One account will cease to exist and the pledge will be moved over to the other account. It has confirmed prior to this Q&A that for such merges addon items like purchased EP will NOT carry over, only the pledge so only buy addons on one account, the main one, buy a pledge on a second account and then merge them.
What if you only want to gift the title and not the entire pledge? Then you have to,
Gift the title. It will happen AFTER land selection which is very important because it means each title's land will be selected based on the individual IP NOT the combined IP of the two accounts. Please be aware of what this will mean for any plans you might have with a friend to give them a title, the order is decided on the person giving their title away not the person receiving the title in the end. This would make it so the titles will be separate even after gifting. So if I as a Duke gifted my duchy to another Duke they would be the Duke of two fully separate duchies, whether titles can be merged together later is not known so far as I know. So until you select your Duchy>County>Settlement you won’t be able to give the title away, they’ll have to take which ever Duchy/County/Settlement you select.
Two settlements cannot be ran by one Seat of Power.
My understandig is you can't transfer IP. But you will be able to transfer ep.