Going Dutch Going Dutch "Going Dutch" (sometimes written with lower-case dutch) is a term that indicates that each person participating in a paid activity covers their own expenses, rather than any one person in the group defraying the cost for the entire group. The term stems from restaurant dining etiquette in the Western world where each person pays for their meal. It is also called Dutch date, Dutch treat (the oldest form, a pejorative) and doing Dutch. There are two possible senses—each person paying their own expenses, or the entire bill being split (divided evenly) between all participants. In strict usage, "Going
Estate tax in the United States estate tax. One purpose is to prevent a person from avoiding paying estate tax by giving away all his or her assets before death. There are two levels of exemption from the gift tax. First, transfers of up to (as of 2013) $14,000 per (recipient) person per year are not subject to the tax. Individuals can make gifts up to this amount to each of as many people as they wish each year. In a marriage, a couple can pool their individual gift exemptions to make gifts worth up to $28,000 per (recipient) person per year without incurring any gift