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.
The IRS considers a gift to be a transfer of funds to an individual where full compensation is not received in return. As such, the gift can be subject to tax. Anyone could give a tax-free gift of up to $13,000 for the 2012 tax year without triggering a gift tax.That means each parent can gift you $13,000 each year, or $26,000 maximum, without tax implications.s such, the gift can be subject to tax. Anyone could give a tax-free gift of up to $13,000 for the 2012 tax year without triggering a gift tax.