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 Gift Exclusion. In 2014, you may give someone up to $14,000 in gifts before paying any gift tax. The $14,000 annual gift exclusion is a limit on nontaxable gifts per person, and you may give multiple people up to $14,000 each without incurring any tax liability.However, the amounts of your annual gift exclusions are limited to a lifetime total of $5,3400 ($10,680,000 for married couples for Tax Year 2014.ift Taxes-What You Need to Know: If you give someone a gift or gifts of money or property and the value is over the annual gift exclusion amount, you will generally owe gift taxes. If you give a gift of property, taxes must be paid on the fair market value of the item (not the purchase price, nor the original value).