Don't confuse the lifetime gift tax exclusion with the annual gift tax exclusion. They're two separate things, although they work in tandem and interact with the federal estate tax as well. The annual exclusion is $14,000 as of 2016.
JROTC students are required to wear uniforms to school one full class day per week. what activities are available for jrotc students? Students may participate as a member of a Color Guard, and Honor Guard, a Drill Team, and/or an Air Rifle Marksmanship Team. Some students will be offered the opportunity to attend a JROTC camp for one week during the summer vacation period. Finally, students will have the opportunity to progress in rank and responsibility and assist the instructors in conducting the JROTC program.
Upon entry into the NROTC program, students are designated âmidshipmenâ and assigned to a squad and platoon within the NROTC Battalion. It is here that they learn basic military skills such as close order drill, time management, leadership, and the use of a chain of command. Almost immediately, midshipmen are given responsibilities within the platoon and within a year, will have held a leadership or collateral billet within that platoon. The program curriculum is also designed to teach the midshipmen the Navy Core Values of honor, courage, and commitment.