529 and The GST exemption

孩子剛上大學，529裏的錢應該夠用了，現在在考慮是不是還接著往裏放，主要是稅務方麵的考慮，用不完以後給grandchildren的話要交 Generation-Skipping Transfer Tax，這個GST 每年也有exemption吧?

 

The GST exemption amount is the same as the lifetime exemption amount for gift and estate taxes, $12.06 million ($24.12 million if married) in 2022. The annual GST exclusion amount is also the same as the annual gift tax exclusion amount, $16,000 per beneficiary ($32,000 if married).

 

這意思是夫妻倆每年給grandchildren 可以 32000以下不用交這個GST? 

所有跟帖： 

• 是，2024年夫妻免稅額是36000， 2025是38000 -未知- ♂ (103 bytes) () 11/11/2024 postreply 17:13:23