One straightforward estate-planning tool is a simple gift, taking advantage of the annual $13,000 per person (or $26,000 per couple) gift exclusion.

一种简单的遗产规划方案是赠予——利用每年可以向个人赠予13000美元（可向夫妇赠予26000美元）而不用上税的赠予税豁免制度。

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Only that portion of a gift exceeding the annual exclusion amount counts against the lifetime exclusion.

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Gifts in excess of the annual exclusion are subject to the federal gift tax.

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Now, the kids pay the mortgage, and the parents pay the utilities and upkeep, with their rent offset by annual exclusion gifts.

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