Have you considered making direct payments of tuition and medical expenses - Crawford Ellenbogen

A relatively easy way to reduce your taxable estate is to make
annual exclusion gifts of $15,000 per recipient for 2019 and 2020. But what if
you want to give away more without dipping into your lifetime gift and estate
tax exemption of $11.40 million (for 2019)? An alternative strategy is to pay
medical expenses on behalf of someone directly to a health care provider. Those
payments are exempt from gift tax above and beyond any amount covered by the
annual gift tax exclusion. The same is true for paying the tuition expenses of
a student directly to the school. Contact us for details.