Series 66: Gift Splitting

Taken from our Series 66 - NASAA Uniform Combined State Law Exam

Definition of the term Gift Splitting...

the ability of a married couple to split the amount that is counted toward each of their annual exclusions when they give a gift jointly to someone else. For example, a married couple can jointly give $28,000 to an individual, because they are each allowed to give $14,000.

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