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In 2019, Ben is married and wants to make annual gifts of cash to each of his 5 children and 13 grandchildren. What is the
In 2019, Ben is married and wants to make annual gifts of cash to each of his 5 children and 13 grandchildren. What is the maximum amount he can transfer in 2019 if elects to apply the annual exclusion and elects gift-splitting with his wife? Assume his wife does not make any other gifts in 2019.
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