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.
Annual Exclusion. For most gifts, you won't have to worry about taxes. The IRS allows you to give anyone you like, including your brother, $13,000 per year as of 2012. This can come in any form, from property to stocks to cash.hile neither you nor your brother would be liable for income taxes on a cash gift, you might have to pay gift tax. The gift tax was envisioned as a way to prevent wealthy individuals from avoiding estate tax upon death.