To do this, both people need to log in on a client that doesn't have the new patch yet. Then you can do the trade. Then log out of the older version, and log back in with the new version. Then you can equip the items if you want.
I had to do this to trade my "for sale" elite stuff to my newly created merchant character.
You won't be able to equip the new items while on the older version, because the character levels, experience, etc don't register properly in it now. (for example, my lvl 116 tao shows as lvl 16).
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