If you disagree with the decision made at any level of the process, you can generally go to the next level. At each level, you'll be given instructions in the decision letter on how to move to the next level of appeal. Original Medicare appeals. Medicare health plan appeals. Medicare prescription drug coverage appeals.
Assuming that you will have given each of your son and his wife only $13000 or less for the entire year 2009, you would be within the annual federal gift exemption amount for this year ($13000). You would not need to pay any federal gift tax. The recipients of the gifts would not be taxed on the gifts.
Each tax year, you can also give away: wedding or civil ceremony gifts of up to Â£1,000 per person (Â£2,500 for a grandchild or great-grandchild, Â£5,000 for a child) normal gifts out of your income, for example Christmas or birthday presents - you must be able to maintain your standard of living after making the gift; payments to help with another personâs living costs, such as an elderly relative or a child under 18; gifts to charities and political parties