Annual Exclusion Gifts
In 2026, Robert wishes to maximize annual exclusion gifts without using any of his lifetime gift and estate tax exemption. He gives:
- $19,000 to his son
- $19,000 to his daughter
- $19,000 to each of his three grandchildren
How much has Robert transferred free of gift tax and without using any of his lifetime exemption?
- $57,000
- $76,000
- $95,000
- $114,000
