From another forum:

For 7*, life tickets are two per season, the season runs from November to April.

They (Heavenly Valley) have gone to an electronic "procedure" In which the skiier's name, DOB, and DOU (Date of Use) must be entered in advance. ONLY the duty host at Harrahs Lake Tahoe VIP lounge can do this.
You used to be able to get the tickets at Total Rewards and hand them off to whomever you wanted. Now you can't do that anymore.

Presumably you can still get the second ticket for someone else, but you need that entered in at the time of pickup. I doubt they would let you assign both tickets to third parties, but I guess it's worth a shot.

The benefit has degraded over the years. You used to be able to get 4 free tickets.