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.
Conceptually, the annual exclusion gift is rather straightforward: Anyone can give anyone â relatives, friends, and even strangers â annual gifts of up to $14,000 a year without the recipients having to pay taxes. The gift limit was raised to $14,000 this year from last yearâs $13,000.