These lumpsum payments are neither taxable to the recipient nor deductible to the payor, but the paying spouse will typically try to negotiate a lumpsumamount that takes into account the loss of deductibility.
Do you agree or disagree that the current Medicare program should be changed to provide those eligible for Medicare with a lumpsumamount of money they would use to buy healthcare insurance on the private market?
Parents and grandparents can open accounts and the amounts that you can save are substantial because of rules that allow you to contribute an amount equal to the annual gift limit for 5-years in one lumpsum (once you do that you cannot gift any money for the next five years).