Which of the following statements are true regarding front-loading of annual gift tax exclusions? 1. The only type of account that can be front-loaded with 5 years of annual exclusion gifts is a Section 529 Savings Plan. 2. The full amount of gifts placed in a front-loaded account will be immediately excluded from the donor's gross estate for estate tax purposes 1 only 2 only Both 1 and 2 Neither 1 nor 2