Not using the annual gift exemption
Investors can gift $14,000 annually tax-free and without affecting the value of their $5.49 million lifetime gift exemption. It is granted separately for each recipient.
So, a husband and wife with four children could theoretically gift the kids a total $112,000 per year tax-free.
"It sounds like small potatoes, but if there’s someone with a reasonably sized family, they can move $100,000 or more a year out of their estate with no gift tax," Ms. Kaufman said.
