Query

 It would not be transfer of accounts but making a nomination in PF & ESI benefits in the name of his son. It does not amount to having two accounts. If the nomination subsists, after the death of his father, the son will get the amounts.

       Apart from your friend's wife there may be other legal hires to your father-in-law, if so, For males up to 24 years they are solely meant as nominees to your f-in-l and for female if they are not married till marriage they are legal heirs, if they are mentally,physically challanged they are fully nominated,till the life span, for the benefits.If no other legal heirs your wife is taken as nominee,if there is any physical or mental problem on this stage if your friend gives the surity bond then he will be considered as nominee for his f-in-l's...