529 and The GST exemption

孩子刚上大学，529里的钱应该够用了，现在在考虑是不是还接着往里放，主要是税务方面的考虑，用不完以后给grandchildren的话要交 Generation-Skipping Transfer Tax，这个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).

 

这意思是夫妻俩每年给grandchildren 可以 32000以下不用交这个GST? 

所有跟帖： 

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