@macuser_22 wrote:
....this type of giving from spouses to children is very common and done all the time reguardless of which spouse earned the money. Each spouse gives $15K to stay under the limit.
It is very common, except in this case, the father is transferring money to his wife solely for the purpose of having his wife, in turn, give that same amount to his son so that the father can avoid the reporting requirement, et al (i.e., he would have exceeded his annual exclusion if he had given the extra $15,000 to his son directly and it would also reduce his lifetime exemption).
