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Gift Baskets: Gourmet, Baby Gift Baskets, Custom, Wine Gifts, Food Gifts, Golf - Houston Amazing gourmet gift baskets , food gift baskets and unique gift baskets ! Free Shipping from Houston, Texas! Search Our Site: Home | Order Tracking | Contact Us Create Your Own Custom Gift Basket! Design Your Express Gift Basket! 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For orders placed on our web site, most deliveries will be made the next day. However, same day delivery may also be arranged by phone for any deliveries in the Houston area. Please call for assistance: Toll Free: 800.589.7553 Houston: 281.997.9830 Gift Baskets Delivered To Other Locations: Alabama Gift Baskets Alaska Gift Baskets Amarillo Gift Baskets Arizona Gift Baskets Arkansas Gift Baskets Atlanta Gift Baskets Austin Gift Baskets Boston Gift Baskets California Gift Baskets Chicago Gift Baskets Colorado Gift Baskets Connecticut Gift Baskets Dallas Gift Baskets Delaware Gift Baskets Denver Gift Baskets Florida Gift Baskets Georgia Gift Baskets Hawaii Gift Baskets Idaho Gift Baskets Illinois Gift Baskets Indiana Gift Baskets Iowa Gift Baskets Kansas Gift Baskets Kentucky Gift Baskets Los Angeles Gift Baskets Louisiana Gift Baskets Maine Gift Baskets Maryland Gift Baskets Massachusetts Gift Baskets Michigan Gift Baskets Minnesota Gift Baskets Mississippi Gift Baskets Missouri Gift Baskets Montana Gift Baskets Nebraska Gift Baskets Nevada Gift Baskets New Hampshire Gift Baskets New Jersey Gift Baskets New Mexico Gift Baskets New York Gift Baskets North Carolina Gift Baskets North Dakota Gift Baskets Ohio Gift Baskets Oklahoma Gift Baskets Oregon Gift Baskets Pennsylvania Gift Baskets Pittsburgh Gift Baskets Rhode Island Gift Baskets San Antonio Gift Baskets San Francisco Gift Baskets South Carolina Gift Baskets South Dakota Gift Baskets Tampa Gift Baskets Tennessee Gift Baskets Texas Gift Baskets Utah Gift Baskets Vermont Gift Baskets Virginia Gift Baskets Washington Gift Baskets West Virginia Gift Baskets Wisconsin Gift Baskets Wyoming Gift Baskets and anywhere in the U.S. ! The Holiday season is quickly approaching! Be sure to get your orders for Corporate gift baskets submitted as early as possible to ensure availability of your selections. Corporate customers, please Contact Us to discuss orders for Holiday gift baskets and Christmas gift baskets as soon as possible! Create Your Own Custom Gift Baskets! Our unique gift basket design application allows you to build your very own custom gift baskets right on our web site! Custom gift basket themes include Gourmet Gift Baskets filled with your delicious selections of gourmet foods and tasty treats; adorable New Baby Gift Baskets thoughtfully packed with your selections of baby gifts and baby keepsakes for mom; decadent Chocolate Gift Baskets overflowing with your choices of fine chocolates from Harry & David, Ghirardelli, Lindt, and more; aromatic Coffee Gift Baskets bursting with Starbucks, Godiva, Gevalia, and other gourmet coffee brand selections; southwestern Texas Gift Baskets piled high with whatever Texan style foods suit your fancy; delightful Italian Gift Baskets stuffed with your own savory choices of the flavors of Italian food; and our own very unique Wine Enthusiasts Gift Baskets delivered in handsome, hand-made, keepsake Wine Caddys. Or if you prefer, you can select your gift basket from our extensive assortment of professionally designed, premade specialty gift baskets and Food Gift Baskets . These are organized by Occasion or Specialty and include additional Themes such as thoughtful Baby Gift Baskets perfect for new Mom's, Baby Showers, and new baby gifts; an absolutely amazing assortment of Wine Gift Baskets that will please even your most discriminating connoisseur; Gourmet Baskets featuring a delightful selection of epicurean delights and food gifts; inspiring Golf Gift Baskets loaded up with real golf gear and accessories for your favorite golfer, Spa Gift Baskets packed with soothing bath essentials for a pampering treat, stunning Gift Towers stacked with wonderful candies, gourmet nuts, and specialty snacks; Fresh Fruit Gift Baskets filled with juicy apples, pears, and navel oranges, unique chocolate bars from Cocoa Pete's Chocolate Gifts , and lovely Fresh Cut Flowers and Plants. You can also shop by recipient. Our Gifts for Him and Gifts for Her sections include some great gift ideas for men and women, and mom's and dad's. Or if you're shopping for baby gifts, have a look at our adorable New Baby Baskets to find some exceptional new baby gifts for the little tikes. Corporate Gift Baskets & Services: We encourage our corporate customers to learn more about our Corporate Gift Baskets and gift services, including corporate branding and our attractive discount program. Our website allows you to buy gift baskets online and ship to the continental U.S. for free, but corporate customers can arrange bulk shipments and custom delivery schedules as well. Shipping & Houston Gift Basket Delivery: We ship most of our products from Houston , Texas and our gift baskets are available for shipment anywhere in the continental U.S. (Alaska and Hawaii by phone order only). Courier Delivery is also available in the Houston, Texas Metroplex and surrounding areas. The option for courier delivery will automatically be presented during Checkout if your shipping address is in an area we can service via courier. Local deliveries in Houston are typically made next Business day. Please call to arrange same day delivery.Full details of our Houston gift basket services are available on our Houston Gift Baskets page. For complete details of our shipping policies, transit times, and delivery options, please visit our web site's Shipping Information page. Featured unique food gift baskets , baby baskets , wine gifts , and gourmet gifts : Fine Wine and Cheese Wine Gift Basket This wine gift says it with style! The perfect way to celebrate any occasion - with fine wine and cheese! Our wine and food gift baskets are always a hit! Price: $40.00 Bouncing Baby Boy Baby Gift Basket A Baby gift perfect for welcoming newborns! Includes Pampers Baby Wipes, Baby Bottle, Bottle Brush, Baby Bib, Keys Teething Ring, baby lotion, shampoo, baby powder, baby wash, and lots more! Note: These baby gift baskets can be customized for a boy or a girl. Price: $79.95 Sophisticated Baby Baby Gift Basket Ou r sophisticated baby gift baskets arrive with an outstanding ensemble of gifts for baby and mom! The first item is a gorgeous Silver Plated Feeding Set in a Satin Lined, Rosewood Keepsake Gift Box, a Fleece Receiving Blanket, a Soft Cotton Ginham Organizer which includes a vinyl changing pad and a baby pacifier, an Aromatherapy Candle, and lots more! Price: $86.98 Bearylicious Gourmet Gift Basket Who can resist a scrumptious assortment of gourmet cookies and coffee? This gourmet food gift includes Golden Walnuts Famous Shortbread Cookies with Fudge Filling, Danish Butter Assorted Cookie Tin, Cafe Godiva Creme Brule and Chocolate Creme Coffees, Starbucks Breakfast Blend Coffee, Tortuga Chocolate Rum Cake, and Bon Appetite Gourmet Snack Mix, and more! Price: $84.95 Salute to Coffee Coffee Gift Basket Starbucks House and Breakfast Blend Coffees start this patriotic salute to coffee gift! The coffee basket also includes the Cappuccino Classics Collection, Coffee Masters Perfect Potful Butter Pecan, Hazelnut and French Vanilla Coffees, and an Old Glory Coffee Mug! Price: $65.95 Spa Secrets Wine Gift Basket Indulge her with luxuriant spa and bath gifts, decadent chocolates and sparkling champagne. Who needs a Day Spa? Price: $70.00 Bear Hug Gourmet Gift Basket A gourmet gift for those feeling a little under the weather. These gourmet treats will help heal the body while our Teddy Bear provides emotional support! Price: $76.95 Coffee Rush Coffee Gift Basket Overflowing with Starbucks French Roast and Breakfast Blend Coffees, Coffee Masters Perfect Potfuls - Butter Pecan, Almond Amaretto and Hazelnut Coffees and more! Price: $59.95 Parific! Golf Gift Basket This golf gift basket is sure to delight your golfer! Included are a copy of this years Rules of Golf Booklet, a Golf Themed Coffee Mug, Golf Ball Shaped Picture Frame, and more! This golf basket is a great giveaway for golf tournaments! Price: $80.95 To Snack or Not to Snack Gourmet Gift Basket This unique gourmet basket is bursting with J & M Gourmet Cheese Straws, Bon Appetite Snack Mix, American Gourmet Butter Pretzels and Caramel Popcorn, Mille Lacs gourmet Salsa and Nacho Cheese Sauce, Gourmet Village's Cheddar & Onion and Sun Dried Tomato Dip Mixes, and more! Price: $80.95 Thats Italian Italian Gift Basket Indulge your aspiring Italian chef with the adorable Italian dinner waiting to happen. Italian pasta and sauce, more! Price: $42.95 Le Spa Spa Gift Basket An exquisite spa gift filled with bath time essentials to soothe the soul and pamper the body. Price: $64.95 Little Angel Baby Gift Basket This charming baby basket with a hand painted rocking horse adornment is perfect for babys first toy chest, a baby hamper, or decorative storage for baby clothing. Little Angel is overflowing with thoughtful baby gifts as well as gifts for Mom! Price: $89.95 Bouncin Baby Girl Baby Gift Basket Say Congratulations with this charming array of baby gifts. Includes Baby Diaper Bag, Disposable Changing Pads, Baby Bottle, Bottle Cleaner, Baby Handprint Kit, Baby Bib, Receiving Blanket, Babys First Nail Care Set, and relaxing treats for Mom and Dad! Note: These baby gift baskets can be customized for a boy or a girl. Price: $96.93 Tour of the Wine Country Wine Gift Basket An exceptional wine gift. Send this spectacular wine basket to your valued clients, good friends or family - a fine selection of wines and prized delicacies from Californias wine country. This wine basket is the next best thing to going to the Wine Country! Price: $100.00 Oh Baby! Baby Gift Basket Oh Baby! What a basket! Help say Congratulations to the new parents with this elegant chest overflowing with a huge assortment of baby gifts and treats for the parents. Includes Baby Diaper Bag, Pampers Wipes, Johnson & Johnson Take Along Pack (cleaning cloths, baby lotion, baby shampoo, baby powder, baby wash, diaper rash cream), Baby Nail Care Set, and much more! Price: $120.95 Born to Golf Golf Gift Basket Our Born to Golf gift basket is packed with loads of very cool golf gear! This golf basket includes RipStixx High Performance Golf Tees, the Putting Peg Precision Golf Putting Aid, Rules of Golf Booklet, a Golf Towel, a Golf Koozie Water Bottle, more! Price: $134.95 World of Golf Golf Gift Basket A golf gift basket fit for your aspiring golf pro! Golf gear includes an Golf Swing Sock, Nike Golf Balls, Ripstix Golf Tees, Golf Themed Picture Frame, more! Price: $175.95 Super Grand Gourmet Wine Gift Basket An unparalleled selection of wine gifts and our favorite gourmet treats tied up with a bow! This wine basket is a wine connoisseur's dream. Your wine enthusiast will be in heaven! Price: $250.00 The Penthouse Sweet Gift Tower Overlooking a divine selection of sweet gift treats, the Penthouse if fully stocked with tasty Garlic-Onion Snack Mix, Caramel Popcorn, Monicas Chocolate Pecan Tea Cookies, and Golden Walnut Shortbread Cookies with Fudge Filling. Price: $43.95 911 Gift Baskets © 2002 - 2005 Design It Yourself Gift Baskets, Houston, Texas. All Rights Reserved. 100% Secure Shopping! We accept all major credit cards. Design It Yourself Gift Basket Themes: Gourmet Baskets | Coffee Lovers | Taste of Texas | Italian Lovers | Chocolate Lovers | Wine Enthusiasts Spa & Pamper | Golf Enthusiasts | New Baby Home | Shipping Information | Shopping Cart | Checkout Contact Us | Mail List Store Policies | Terms of Use | Privacy Statement Gifts Directory & Link Exchange Site Design By: All The Rage Web Design Studios
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Best Buy - $20 Birthday Gift Card - $20 Birthday Gift Card ');}else {document.write('');}//-- Entire Site Electronics Cameras & Camcorders Computers Home Appliances Phones & Communications Office Products Music -Album Title -Artist -Song Movies -Title -Person Games Software Resources Birthday Best Buy Geek Squad Weddings Music Games Movies Purse Best Buy Global Gift Cards Birthday Product Info Our Price: $20.00 Free Shipping In Stock Usually ships in 1 business day Estimate arrival time . Store Availability Not Available Best Buy$20 Birthday Gift Card Model: $20 Birthday Gift Card Give a birthday gift card that lets them get the gift they really want. All Best Buy Gift Cards are shipped free of charge and are redeemable toward future in-store and online purchases. More Options Compare with products in this price range. About Us News Center Careers For Our Investors Business to Business Community Relations Store Pickup Returns & Exchanges Store Locator Weekly Ad Financing Offers Buy Gift Cards Check Gift Card Balance Best Buy Credit Card Affiliates Program Offer Sign-Up Rebates Warranties Service Plans PC Upgrades Repairs Replacement Parts Software End User License Agreement Car Home Entertainment Satellite Appliances Welcome . Please create an account or Sign in . Your Cart Contains 0 items Subtotal: $0.00 View Cart | Checkout Your Account Best Buy Credit Order Status Wish List Gift Cards Order Status Shipping Rates Returns Rebates Store Pickup Site Map Performance Plans Your California Privacy Rights Conditions of Use | Legal Policies | Privacy Policy Online prices and selection generally match our retail stores, but may vary. Prices and offers are subject to change. © 2003-2004 Best Buy. All rights reserved. For personal, noncommercial use only.
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Gifts for Men - CUBANCRAFTERS Free Cigars | Discount Cigars | Cigar Catalogs | Cigar Reviews | Cigar Humidors | Gifts | Order Status Gifts for Men and Special Gift Ideas for a Man. Gifts for Men - Give him the fine gifts that he deserves. Special men deserve special gifts that should always be fine presents. That is why Cuban Craftes has handcrafted gifts for men and those special, hard to find gifts for a man . They include gifts and presents of humidors, accessories and fine boutique cigars at low discount prices. These fine gifts are for men that are cigar aficionados, and are among the best online gifts available. Buy gifts online with the confidence of knowing that every purchase is fully covered by the exclusive Cuban Crafters Full Satisfaction Guarantee. You and the recipient of the gifts must be fully satisfied with the gift, discount prices, and our service or you get a full refund of the merchandise price. Many gift items for men are on sale and have prices so low that it is better than buying gifts wholesale. For the best deals, see the combination COMBO deals. They offer the best values and include multiple gift items at one low special basket price. If he smokes cigars, give the man what he deserves during the holiday and what he will enjoy to the fullest throughout the year. 1 2 3 4 5 Next Page 12 BEST CIGARS SAMPLER - BOUTIQUE PREMIUM CIGAR SAMPLERS AN OVER $68 VALUE FOR ONLY $19.99. Retail Price:: $68.00 Your Price:: $68.00 Special Price:: $19.99 »»more info«« 420 DOUBLE - CIGAR COMPANY MILD CIGARS - YOU KNOW WHAT TIME IT IS - A TOTALLY UNIQUE SMOKING EXPERIENCE - 6 INCHES LONG WITH A RING GAUGE OF 48 Retail Price:: $59.00 Your Price:: $34.99 »»more info«« BEST HUMIDORS AND CIGARS SALE INCLUDES THE MIO HUMIDOR, 15 BEST CIGAR SAMPLER, A GUILLOTINE CUTTER ($241.98 Value) Retail Price:: $241.98 Your Price:: $241.98 Special Price:: $79.99 »»more info«« DISCOUNT HUMIDORS AND CIGARS SALE COMBO INCLUDES EL MIO CIGAR HUMIDOR, 15 DON KIKI LIMITED RESERVE GREEN LABEL DOUBLE CORONA, GUILLOTINE CUTTER ($117.38 Retail Value) Retail Price:: $117.38 Your Price:: $117.38 Special Price:: $29.99 »»more info«« DISPLAY HUMIDORS - HOLDS 100 CIGARS - PRESIDENTE DOS GLASS TOP HUMIDOR HAS A RICH ROSEWOOD EXTERIOR, SPANISH CEDAR INTERIOR, GLASS-TOP DISPLAY, OUTSIDE HYGROMETER Retail Price:: $169.99 Your Price:: $169.99 Special Price:: $59.99 »»more info«« GIFTS SPECIAL - AIR FORCE GIFT DEAL - 12 Salute to Arms U.S. AIR FORCE Military Cigars, a Humidor and a Guillotine Cigar Cutter COMBO SPECIAL ($113.50 Retail Value) Retail Price:: $113.50 Your Price:: $29.99 »»more info«« LA CAROLINA CAPITAN DAD CIGARS - BIRTHDAY CIGAR - 25 IN A CEDAR BOX Retail Price:: $149.99 Your Price:: $114.99 Special Price:: $89.99 »»more info«« NAVY GIFTS - U.S. Naval Officers Gift - 12 Salute to Arms NAVY Military Cigars, a Burl Wood Humidor and a Guillotine Cigar Cutter COMBO SPECIAL ($113.50 Retail Value) Retail Price:: $113.50 Your Price:: $29.99 »»more info«« QUALITY HUMIDORS - CUBAN CRAFTERS CUBAN EXOTICA CIGAR HUMIDOR - EXOTIC HIGH GLOSS PIANO FINISH EBONY WOOD WITH BIRDSEYE MAPLE INLAY, VIRGIN SPANISH CEDAR INTERIOR. HOLDS 150 CIGARS. Retail Price:: $389.99 Your Price:: $199.99 Special Price:: $149.99 »»more info«« U.S. ARMY GIFT - US SOLDIER GIFTS DEAL - 12 Salute to Arms ARMY Military Cigars, a Burl Wood Humidor and a Guillotine Cigar Cutter COMBO SPECIAL ($113.50 Retail Value) Retail Price:: $113.50 Your Price:: $29.99 »»more info«« 1 2 3 4 5 Next Page Cigars | Humidors | Cigar Cutters | Cigar Cases | Lighters | Cigar Accessories | Candles Cuban Crafters Cigars 2313 N.W. 7th Avenue Miami, Florida 33127 (305)573-0222 Fax: (305)573-0226 Toll Free: 1-877-244-2701 (1-877CIGAR-01) Cigar Sales | Guarantee | Shipping | FAQ | Affiliates | Survey | Site Map | Friendly Sites Humidor Closeouts Website Designed by Web Designs Box, Inc.
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Gifts For Bridal Shower - Gifts BW gifts | gifts Resources | Add URL Wine Gifts & Baskets From the casual wine drinker to the serious enthusiast, we have a gift that will make them smile. Our selection includes premium wine, gourmet baskets, distinctive champagne sets & the very finest California and Northwest wines. Gifts For Bridal Shower Articles Bridal Shower Games to Play While the Bride Opens Her Gifts -- Bridal Shower Games Looking for fun activities to entertain your shower guests? Whether your guests are traditional or zany, try one of these fun sample bridal shower games...( Continue Reading ) Wedding Invitations | Anniversary Announcements - How to Create Wedding Announcements and Bridal Shower Invites Here comes the bride full of pride in the beautiful wedding invites crafted with care by following these tips and tricks....( Continue Reading ) Bridal Shower Games for Getting to Know the Bride Looking for fun activities to entertain your shower guests? Why not try one of these classic bridal shower games for getting to know the bride?...( Continue Reading ) Throwing a Bridal Shower - Answers to All Your Questions Throwing a bridal shower for the first time? You're probably full of questions. Luckily, we've got lots of answers. From who to invite, to where to have it, and what bridal shower games to play, here's all the basics of throwing a bridal shower....( Continue Reading ) Bridal/Wedding Showers Links to special recipes, entertaining tips, decorating ideas and more related to briday and wedding showers...( Continue Reading ) Gifts For Bridal Shower Directory Links romantic gifts unique valentine gifts valentine gifts men anniversary gifts 10 years graduation gifts for friends preschool mothers day gifts chicago gift baskets bread baskets healthy food gifts le gourmet gift baskets gifts to make for mothers day gifts for 16 year old boys mothers day gifts for kids valentines gifts for him gift baskets chocolate sentimental gifts for men laundry baskets 6 month anniversary gifts gifts in the uk wine basket gifts ideas for gifts what are the seven gifts of the holy spirit boy scout gifts crystal wedding gifts best baby shower gifts wedding gifts for children gifts for mom to be longaberger easter baskets unique bridal party gifts gifts golf atlanta gift baskets gifts retirement birthday gifts by mail appreciation gifts gag gifts 40th birthday wedding gifts for dad wedding attendents gifts free animated gifts easter baskets to make baby gifts silver inexpensive gifts world gifts international paper easter baskets longeberger baskets how to send gifts to india Popular Search Terms: Gifts BW © 2004 Gifts BW All trademarks are the property of their respective owners. All Rights Reserved. This site is not related to Brajeshwar or Brajeshwar.com in anyway, shape or form
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The Basics -- 5 cardinal rules of college gift-giving - MSN Money MSN Home My MSN Hotmail Shopping Money People & Chat Sign In W eb Search: Money S earch MSN Money: Help Home News Banking Investing Planning Taxes My Money Portfolio Loans Insurance Planning Home Retirement Savings Insurance Family/College College Tools Scholarship Search College Search Resources Decision Centers Commentary Index More Tools Related Links Message Boards Print-friendly version Send this to a friend Save for College Go to Step by Step A R T I C L E S Understanding the true cost of college Strategies to meet your college savings goal How to set up your child's college fund Small investments that yield big education dollars 5 cardinal rules of college gift-giving The best way to save for college An investment plan tied to yourchild's age Tax-savvy ways to fund college education Advertisement The Basics 5 cardinal rules of college gift-giving There are many ways, such as gifts and trusts, to help your family financially. But you should know the rules to protect yourself and your loved ones. By Adriane G. Berg Rule No. 1: Decide if you really want to make a gift There are consequences associated with gift giving, so think about what youre trying to accomplish. Dont transfer ownership and control over money without intending to do so. Once a name is changed on a deed, bank account or security, you have relinquished ownership of that asset. Even if you have placed the assets in a joint account, a creditor, spouse or other person named in the account can seize all of the money. Be careful. If you need help in handling money use a power of attorney, don't make a gift. Dont use custodial accounts if you think you'll need the money. The most frequently used form of gifts to grandchildren is the Uniform Gifts to Minors Account, the UGMA, or the similar Uniform Transfers to Minors Account, or UTMA. Although the assets are held in custody until the child reaches adulthood, the money belongs to the child. You cant take it back and the child gets the money at ages 18 or 21, depending on the child's state of residence. Make sure the gift is complete. For example, a deed with two names "in common" sets up only a half ownership. If one person dies, the other person does not necessarily inherit the remainder. Placing a grandchild's name on a deed beside your own does not guarantee that the child inherits the house. The child gets half ownership; the rest is distributed according to the law of intestacy for that individual state. Rule No. 2: Know how to title the gift The title on a bank account, stock, bond or deed creates wide differences in legal rights. A joint account transfers funds completely. Creditors, spouses and gift recipients can get all of it. Accounts that are Payable on Death (POD), and In Trust for Accounts (Totten Trusts) are not gifts. They are revocable transfers that pass without probate upon the death of the donor. Custodial accounts, such as UGMAs and UTMAs, transfer property irrevocably and with no strings attached. The custodian manages the account, and funds can be added to it. All of these types of accounts are considered the child's when it comes to determining eligibility for college aid, except POD and Totten Trusts. A true trust sets up a legal structure that the Internal Revenue Service taxes separately from yours or the recipients income. When a person receives funds from the trust, that person then pays the taxes on those funds. Trusts offer a great deal of flexibility. You can put restrictions on gifts held in trust. For example, there can be investment limitations or you can say the funds can be used to pay only for a grandchilds college, or that the funds can only be distributed after he or she reaches a certain age or once theyre married. Rule No. 3: Understand the tax consequences of a gift A child under the age of 14 is taxed on investment gains at his or her parents' highest marginal tax bracket. The so-called "kiddie tax is imposed to discourage transfers as a way to lower your tax bill. However, children under 14 get an exemption from taxation of investment gains of up to $1,400 a year. The bottom line: If income tax savings is your goal, transfer just enough to generate no more than $1,400 in returns each year. When the child reaches the age of 14, transfer more, unless the gift disqualifies the child for college aid. The donor is taxed for gifts. Be sure you follow the rules to get a gift tax exemption: You can transfer up to $11,000 per person each year without the recipient paying a tax or even reporting it on a tax return. Married couples can transfer up to $22,000 per beneficiary gift tax-free. If college is upon you, you can give an unlimited amount of money and pay no taxes if the gift is earmarked directly for tuition or other college fees (although not room and board). You can also pay the medical expenses of a beneficiary in unlimited amounts, if payments are made directly to the medical institution. If you must pay a gift tax, file on the April 15th after the year the gift was given. Gifts over the $11,000 to $22,000 rule are subject to a gift tax based on their fair market value at the time the gift was made. The usual procedure is to file a gift tax return and use all or a portion of the lifetime $1 million exclusion that we each get for gifts and inheritance. (The exclusion bumps up to $1.5 million in 2004, $2 million in 2006 and $3.5 million in 2009. In 2010, the gift and estate tax are to be repealed. The Republican-controlled Congress may try to accelerate these changes.) Rule No. 4: Know the best strategy to maximize the gift. Will you give now or later? If college planning is the goal, you may want to start immediately. Be sure that you don't use property that qualifies under the stepped-up basis rule. Known as SUB, it allows property such as your home to be appraised at its fair market value upon your death, rather than what you paid for it 20 years ago. So, if you have some highly appreciated property and transfer it during your lifetime, your family will end up paying more in taxes. You are depriving the family of this handsome tax benefit. If you need to give money right away, liquidate non-appreciated property or get rid of your losers. Or you can keep the asset in your name and take a loan against it to make the gift. Will you give outright or in trust? The 2503 C trust, sometimes called the child's trust, allows you to hold the gift in trust until the child reaches age 21, and get the $10,000 gift tax exclusion. If the child dies before reaching that age, the money goes into his or her estate. The money cannot be used to discharge a legal obligation of the donor. College is not a legal obligation. Interestingly, if the grantor/grandparent reserves the right to get income from the trust, the IRS considers the grandparent the owner for tax purposes. In that case, the gains are taxed in their bracket. Family limited partnerships have been around since 1910, and have enjoyed a recent resurgence. If you like the idea of a trust, but want to control the money and investments yourself, consider transferring the gift to a partnership. You act as general partner and the children or grandchildren are limited partners and recipients. Their tax bracket is applied to gains, and you can distribute the funds when needed for college or other purposes. The gift is out of your estate and even better, the gift is subject to IRS gift tax discount tables. In that way, you can transfer more than $1 million free of estate and gift taxes over the next few years. Rule No. 5: Understand the family impact of your decision Although the rules of gifting are technical, the act of giving can be very emotional. Giving a gift to one family member in need may anger another family member, even if that person is financially affluent. A few devices can help smooth family tensions, or at least stave off future legal battles. The advancement clause in a will asserts that gifts given during your lifetime are an advance against a future inheritance. This allows you to give, or advance money to one relative today, and have your executor "even out the score," after you are gone. For example, if you give Grandson John $10,000 for tuition and give Granddaughter Sally nothing, you can still leave the two of them a total of $50,000 in your will. But since John already received $10,000, he gets only $15,000 upon your death and Sally gets $25,000. What if you intend to favor one family member over another? You can forestall a legal fray with the "in terrorum clause." That clause asserts that in the event that one relative is disgruntled, any attempt to attack the will or trust results in a forfeiture of inheritance rights. Few heirs fight for the principle of the thing. Resources Read/Post comments on the Your Money message board Find a problem in this article? Send us e-mail Free Newsletters! Search MSN Money tips © 2005 Microsoft MSN Privacy Legal Advertise Feedback Help