1. Client ask how they can help their grandchildren to pay for private school tuition without making a gift to their children. Is there a way to do this and what code section applies?

2. Retrieve the Crummy case. Explain the facts, discussion of law, and what has to done to comply with this gifting technique?
3. What code section applies to annual exclusion amount and what was congress intent to allow an annual exclusion?

**Please give detalied explanation**