Wedding Gifts Wedding Anniversary

Personalized Wedding Gifts PERSONALIZE CHIMES NOW | wedding gift home | customer service | about us Wedding Gifts Wedding Anniversary Gift Traditional Wedding Anniversary Gifts Wedding Anniversary Gift Ideas Personalized Wedding Gifts 50th Wedding Anniversary Gifts Wedding Gift Ideas Unique Wedding Gifts (click here to just buy the wind chimes, no personalization) Personalized Wedding Gifts - A nice touch Personalized wedding gifts should be memorable, and they should endure with the couple as they begin their life together. Here's a gift idea that allows you to make a lasting, thoughtful impression. These top-of-the-line Wind Chimes are the highest quality, best sounding windchimes in the industry. They are clear of tone and resonance, made with the highest quality materials, and produced right here in the USA. We start with these windchimes, and engrave your wishes for the newly wed couple. CLICK HERE TO CUSTOMIZE YOUR WEDDING GIFT (Great for anniversaries, too!) Choose from six sizes - $39.95 to $239.95 Listen to the different melodies before choosing Free Engraving on the brushed aluminum wind plate Free hand written gift card can be enclosed Free UPS Ground shipping (Express available) Your Personalized Wedding Gift can be gift wrapped Order by noon, and your chimes ship the next day Click here to buy! The resulting wedding gift is guaranteed to be considered a thoughtful and classy gift. The engraving on your personalized wedding gifts is on the durable, brushed aluminum wind plate, designed to stand the test of time, in any climate. In the years to come, this attractive piece of garden or patio decor will serve as a reminder to the couple of your wishes for a happy life together. Personalized Wedding Gifts makes it easy Wind Chimes make a great gift Buying a wedding gift is one of the tougher choices. The couple is going to be showered with everything from linen sets to blenders to wine cabinets! Personalized wedding gifts are sure to stand out. Whether the couple has a patio, balcony, or full back yard, the gentle, soothing tones of Grace Note Wind Chimes enhance the environment. Add your personal wish for a happy life together, and you have an incredibly thoughtful and classy gift! Great for Anniversary Gifts, Also! Personalized Wedding Gifts: How to Order Very simple: Click Here , choose the size and melody of your chimes, add your personal wishes, and check out. that's it! Easy as can be! CLICK HERE TO PERSONALIZE A WEDDING GIFT Once you are in the wedding gifts store, select the size and melody of Wind Chime you prefer, and you will see the area to add two lines of personalized text . That's it! Easy as can be! Personalized Wedding Gift Home Page Garden Gnomes | Fountains | Other Resources

Gifts For Women

10 Valentine's Day Gifts For Women 10 Valentine's Day Gifts For Women Valentine's Day is the perfect holiday to put extra thought into your gift giving. Women love to know their partners are not only spending their money, but theirthoughtful written all over them. One of them is bound to please the woman in your life. Of all the holidays in the year, Valentines Day is the one to truly make the thought count when it comes to gift giving. It is all about her. Take yourself out of the equation. If its something you will love, chances are its not a gift exclusively for her. I shouldnt even have to say this by now, but please no sexy lingerie! So before you rush off to the mall, take a look around your womans surroundings, her favorite places in her home. You may think you know her, but a fresh look is always time well spent. One well thought out gift can erase from her memory her horror when you gave her a box of low fat chocolate, or the slinky lingerie three sizes too big. Its neither all about pretty nor all about practical. Its not about expensive or cheap. Again, its the thought and effort put behind the gift. As you plan your gift, practice a little imagery. Imagine her opening up your gift. Prove to her that you know her, what makes her heart go pitter patter, her eyes well up with happy tears, her face beam with delight. Still cant think of a great gift? Allow me. Here are ten thoughtful Valentines Day gifts. Books, CDs, books on tape, videos. Again, take a long look at what she already has in her bookshelf, in her music collection. Dont be afraid to ask the store clerk either. You already know her tastes, right? But store associates know whats hot or even what classics are most sought after even if you dont. Music or dance lessons. Does she not so secretly express her desire to compete on American Idol? Do you catch her singing into a hairbrush in the mirror? Does she fawn when PBS airs the international ballroom dancing competition? A romantic meal at home. Notice I didnt say you had to cook it? Restaurants are now making it easier than ever to pick up a meal on the go. There are also some excellent frozen entres in your grocers freezer. The famous chef to the stars, Wolfgang Puck even has a line of frozen gourmet dishes. Dont forget dessert. Either way, make it easy, put out the best china and silverware, and do not leave a mess in the kitchen! Cushions and pillows. Nothing says lovin like a little luxury. Does she sit in a chair most of her day? Or does she like to sit in bed and read magazines? Give her a top of the line back or bootie cushion. Go to a store that specializes in orthopedic or ergonomic products. This thoughtful gift will remind her how you care about her comfort. Gadgets. Gadgets arent just for guys anymore. What about a cool camera phone? Or an MP3 player? Or, if and only if, shes already an exerciser, visit your local sporting goods store and check out the latest device designed to help her accomplish her fitness goals, maybe a talking pedometer. Dont forget the card and words to the effect of, I love it that youre taking care of yourself. I want us to be healthy and happy for a long time. Shoes and a day of shoe shopping together. No matter if shes the diva type or the earthy type, a good pair of shoes can put a smile on a womans face for a long time. Look, theres no way in heck youre going to be able to pick out a pair of shoes. I dont suggest trying it. Dont even buy a gift certificate. You cant limit her to just one choice of store! Instead, put it in writing that you will accompany her in good spirits to as many shoes stores as necessary in a 24 hour period for her to find a pair of shoes she will truly love. 24 hours of personal service---housekeeper, cook, masseuse, butler, secretary, and chauffeur. We should all have the feeling that our every whim is being catered to at least once a year. You might wake her with breakfast in bed, then run a bubble bath for her, and bring her the morning paper. While she reads her favorite magazine, you are dusting and mopping and cleaning the house from top to bottom. Remember, its the spirit that you undertake the chores with that will make the biggest impression, so dont forget to whistle while you work! Make an appointment with a professional to have something fixed about you. Yes, I said it, the f word. Are your teeth needing some repair, have you been putting off an uncomfortable but necessary health screening? Now some will say, How romantic is that? But she will know that youre finally listening to her and taking care that youll stay healthy for her, and that, my friends, is happiness money can never buy. Of course, youll need to give her the news over a romantic candlelight dinner. Selection of gift certificates from her favorite stores, the stores where she buys things for other people. If she likes that expensive coffee place, thats a good start. Take a walk around her favorite mall without her. Her spirit will guide you and before you know it, youll be thinking youre a genius for being so thoughtful! Professional photo session. You know how shes always the one making memories from your everyday life? Shes the photographer, rarely the photographed. Give her a session with a professional photographer. Now we know the most popular form of this gift is from that place where glamorous shots are taken and tons of makeup is applied semi-professionally. Again, know your woman. If thats not her style, then find a local photographer who will photograph her naturally or however way she truly wants to be seen. Now if youre a traditionalist and these ideas have your head spinning, then go ahead and throw in a bouquet of flowers and a shiny box of chocolates. It never hurts to have a backup! Author: Sandra Webber About Author: Ellen Webber is a freelance writer with many years experience receiving Valentines Day gifts through the years. She admits all the gifts shes received werent as unique and thoughtful as these listed here, but she accepted each one graciously as she believes is the only way to make sure the gift givers try again the next year. DISCLAIMER: PLEASE READ - By printing, downloading, or using you agree to our full terms. Review the full terms at www.2020site.org/legal/. Below is a summary of some of the terms. If you do not agree to the full terms, do not use the information. Since this information is from old and outdated books, it is for research purposes only. The information is "AS IS", "WITH ALL FAULTS". User assumes all risk of use, damage, or injury. You agree that we have no liability for any damages. We are not liable for any consequential, incidental, indirect, or special damages. You indemnify us for claims caused by you. This site and its contents are (c) 2002 by LoveToKnow Corp.

Christmas gifts, Christmas gift

THE MERRY CHRISTMAS SHOP Books and Gifts: Christmas Gifts, Unique Christmas Gifts, Unique Gift Ideas for All Ages, Christmas Holiday Gifts Christmas gifts, Christmas gift ideas, kidsgifts Back to Christmas Fun for Kids Bethany's Gift Boutique Christmas decor Christmas books Christmas music Christmas videos Christmas calendars Christmas giftbaskets Christmas flowers Christmas gifts: jewelry Christmas gifts: for her Christmas gifts: for him Christmas gifts: for pets Christmas gifts: kids clothes Christmas gifts: toys Christmas gifts: unique Christmas gifts: ornaments Christmas gifts: kidsbooks Christmas gifts: personalized Christmas gifts: collectibles Christmas gifts: baby Christmas gifts: uniquekids Christmas gifts: bargains The Merry Christmas Gift Shop Christmas Gifts unique & fun Christmas gifts for all ages * Your Christmas gift shopping helps needy orphans around the world* A sleighful of Christmas books & Christmas gifts for the whole family! We offer secure Christmas shopping through trusted online stores like Amazon, Disney, Hickory Farms, Mrs. Field's & Toys R Us. You will find quality merchandise and unique Christmas gift ideas . Find the perfect Christmas gifts for all the men, women, children, & babies on your Christmas gift shopping list! Relax & select your Christmas gifts from the comfort of your home! Christmas Gifts: Christmas Gift Ideas for Everyone on Your List! CHRISTMAS DECORATIONS - gifts, or for your own home HOLIDAY HOME DECOR & GIFTS- - decorate indoors and out CHRISTMAS TREE ORNAMENTS - personalized, unique, collectible CHRISTMAS ENTERTAINMENT - gifts, or for your own collections! CHRISTMAS BOOKS for All Ages - cooking, crafts, decorating, more C HILDREN'S CHRISTMAS BOOKS - listed by age. MUSIC CDs - Christmas CDs VIDEOS & DVDs - favorite Christmas movies! CHRISTMAS STATIONERY - photo cards , personalized cards, address labels, more CHRISTMAS GIFTS, GIFTS, GIFTS! UNIQUE CHRISTMAS GIFT IDEAS - unusual, unique gifts for all ages PERSONALIZED GIFTS - personalized ornaments, Christmas stockings, gifts CHRISTMAS COLLECTIBLES - collectible gifts & decorations 2005 CALENDARS - - great gifts- great variety- advent calendars CHRISTMAS FLOWERS & PLANTS - centerpieces, wreaths, gifts GOURMET FOOD GIFTS - baskets, tins, & towers JEWELRY - Christmas Jewelry , & Jewelry Gifts for Men & Women GIFTS FOR HER- holiday clothes , jewelry, beauty products, bath & body, fragrance GIFTS FOR HIM- Whatever his interests, there is something here. GIFTS FOR PETS & PET LOVERS - don't forget Fluffy & Fido! SANTA'S BARGAIN BASEMENT - outlets, clearance, discount- WOW! FAVORITE GIFT CATALOGS ONLINE - shop popular, trusted favorites! CHRISTMAS GIFT IDEA MALL - something for everyone here CHRISTMAS GIFTS FOR KIDS CHRISTMAS GIFTS FOR KIDS: CLOTHES CHRISTMAS HOLIDAY CLOTHES- BABY - for infants, babies, & toddlers CHRISTMAS CLOTHES- KIDS - holiday clothes, Disney, girls & boys CHRISTMAS GIFTS FOR KIDS: BOOKS & TOYS Christmas Gifts- Kids- CHILDREN'S BOOKS - listed by age. Christmas Gifts- Kids- TOYS - Santa's Picks!! Christmas Gifts- BABY- toys, clothes, gear, infants, babies, toddlers, maternity UNIQUE Christmas Gifts-KIDS, BABY - unique, unusual, & fun Christmas gifts GIFT SEARCH Haven't found the Christmas gifts you're looking for? Search Amazon for Christmas gifts ! about this site To Top We wish you a merry Christmas, we wish you a merry Christmas, we wish you a merry Christmas, and a happy New Year! Christmas Gifts... SEARCH AMAZON! Amazon has the Christmas gifts for all your Christmas gift shopping needs... Search: All Products Books Magazines Popular Music Classical Music Video DVD Toys & Games Baby Computer & Video Games Electronics Software Tools & Hardware Outdoor Living Kitchen & Housewares Camera & Photo Wireless Phones Keywords: About this site: Christmas is a time for sharing and caring... A major purpose of The Merry Christmas Gift Shop is to raise money for needy children. A portion of the proceeds for each Christmas gift you buy is donated for food, clothing, and shelter for orphans in Mozambique, the poorest country in the world. Your Christmas gift shopping helps children who live at a garbage dump! The Merry Christmas Gift Shop is a free service, connecting you to trusted, quality online stores, such as Amazon & Disney. We search for unique Christmas gifts , and for recommended Christmas books, with a special emphasis on children's Christmas books & gifts. At The Merry Christmas Gift Idea Mall, there are Christmas gift ideas for everyone on your list! We look for great Christmas gift ideas , and for items that will enhance your own holiday celebration. Wishing a warm and Merry Christmas to you and yours, and a Happy New Year! God bless, Bethany Welcome to the Merry Christmas Gift Shop! Christmas is a time of giving. Looking for a unique, unusual Christmas gift? Need a Christmas gift idea for a man, woman, or child? Choose just the right, special gift for your friends and loved ones from our Christmas Gifts For Her , Christmas Gifts for Him, Unique Christmas Gift Ideas , Unique Christmas Gift Ideas for Kids , and Christmas gift ideas for kids . We even have Christmas gifts for your pets! Need more ideas? Visit The Merry Christmas Gift Idea Mall , where there are Christmas gift ideas for everyone on your list- men, women, babies, kids, and teens. And be sure to check Santa's Bargain Basement for some of the best gift buys on the Net! More Christmas gift ideas will be added to this site throughout the season. Christmas is my favorite time of the year, and this site is dedicated to all things Christmas! There is a Christmas Fun section, for kids and for the young at heart. It is full of Christmas fun activities: I hope these pages help you and your family enjoy the Christmas season even more! Wishing a warm and Merry Christmas to you and yours, and a Happy New Year! ~Bethany Unique Christmas Gifts... Unique Christmas gift ideas are scattered throughout this site. But we have gathered the best onto two pages for your convenient shopping: Unique Christmas Gifts for All Ages Unique Christmas Gifts for Kids & Babies Most Popular Christmas Gifts ... Most Popular Christmas Gift Store: Lilly's Toys THE MERRY CHRISTMAS GIFT SHOP Christmas Gifts Unique Christmas Gifts Christmas Gift Ideas "unique and fun Christmas gift ideas" http://www.bethanyroberts.com/Christmas_Books_and_Gifts.htm BACK TO CHRISTMAS FUN FOR KIDS

creative gift ideas! Home

Bridesmaids Gift Ideas - FindGift.com Personalize FindGift.com! -- Login | Sign Up | List of Services Gift Ideas Gift Registry Gift Shops Gift Bookmarks Home | Help keyword search Gift Giving Made Easy! A free service dedicated to helping you find creative gift ideas! Home Categories Bridal Party Bridesmaids Refine Search for Bridal Party Gift Ideas Bridesmaids Always Friends Barware Floral Theme Jewelry Picture Frames Weird & Wacky Any Price $0 - $10 $11 - $25 $26 - $50 $51 - $100 $101 - $200 $200+ Related Links Sign Up for our FREE Bridal Registry! Wedding Gift Ideas Use our Gift Wizard to customize your gift search Use our Gift Finder to find gift ideas customized to the likes/dislikes of the recipient. Custom Bridal Party Gifts Personalized gifts for groomsmen, bridesmaids & more. Top quality! www.Wedding-Presents.com Wedding Party Gifts Take care of the wedding party! Unique gifts, free shipping www.fromthegroom.com Viewing 1 - 10 of 797 gift ideas found Ribbon Handled Personalized Handbag from Personalized Presents ($28.95) Stylish bags are available in 3 colors. Bags measure 13"w x 9"h x 3"d. We will personalize with name or initials at no additional charge. A great gift for anyone & a popular bridesmaids gift. **FREE Personalized Ornament** Order 2 or more Christmas Stockings to receive a free ornament (our choice). Questions? Contact Personalized Presents . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Travel Makeup Bag Cathy's Concepts from BrideStuff.com, Inc. ($24.99) Perfect gift for yourself or your bridesmaid. An ideal bag to keep your makeup and jewelry in on your big day. This trifold makeup bag has three clear plastic spill-proof compartments. Free U.S. ground shipping on all purchases over $100! Questions? Contact BrideStuff.com, Inc. . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Floral Bridal Jewelry Set from Things Remembered ($41.21) The delicate Swarovski crystal and silver-plated leaf design of this necklace and earring set will be a lovely complement to any ensemble. The set comes in a keepsake box with a blue-formed tray inside. Limited time offer! Buy any gift and get the 2nd gift, of equal or lesser value, at 50% off! Questions? Contact Things Remembered . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Bridesmaid Personalized Thank You Poem from PoetryGift.com ($29.99) Thank you gift for your maid of honor or bridesmaid personalized with names, personal message, wedding date. Bridesmaid can put in a wedding photo after the wedding. Free Shipping FREE SHIPPING available for any order. Special 10% discount by entering coupon code - poetrygift - on order form Questions? Contact PoetryGift.com . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Spa Gift Basket For Her from Wine Country Gift Baskets ($24.95) Noticeable attention to detail has been paid to this delightful basket. It includes everything needed for a nice relaxing bath. We guarantee the timely arrival of your gifts in perfect condition & have delivered beautiful gift baskets for 20 years. Questions? Contact Wine Country Gift Baskets . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] "The Bridal Party" Ladies T-Shirt from Wedding-Presents.com ($19.95) Our Bridal Party t-shirt lets everyone know the important role you play in the wedding party. This frost pink fitted tee is customized in black lettering with their title & name. For bachelorette parties, showers & more! *Money Saving Coupon* Save 15% off your order! Use code 'findgift' during checkout. Hurry, offer expires September 30th! Questions? Contact Wedding-Presents.com . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] "Our Shared Memory" Bridal Party Frame from Wedding-Presents.com ($32.95) Express your love & appreciation to your bridal party ladies. The beautiful bi-fold frame with rosewood finish is available in bridesmaid, maid of honor, matron of honor & flower girl designs to create a memorable keepsake. *Money Saving Coupon* Save 15% off your order! Use code 'findgift' during checkout. Hurry, offer expires September 30th! Questions? Contact Wedding-Presents.com . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Engravable Beaded Matte Silver Picture Frame from Bluechopsticks.com ($18.00) Nothing is more special than a treasured snap shot with the bride. Your bridesmaids will love receiving this gorgeous picture frame as a wedding day memento. Available in matte silver only. Holds a single 4" x 6" photograph. Questions? Contact Bluechopsticks.com . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Callalily Oil Candles Glass Dimensions from eOilCandles.com ($34.95) Callalily Oil Candles. 8 inch tall pair of Beatifully hand blown crystal glass in the shape of the callalily. Made by artists in the USA. Special Discount of 15% for orders of $25 or more. Enter Promo Code (FG1106) Free shipping for orders of $50 or more Questions? Contact eOilCandles.com . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] "Tears Of Joy" Wedding Handkerchief from Wedding-Presents.com ($9.95) Gently wipe away those tears of joy with our personalized wedding handkerchiefs. 3 designs to chose from. Makes a great keepsake for Mom, Grandma, Sisters, Bridesmaids & more. *Money Saving Coupon* Save 15% off your order! Use code 'findgift' during checkout. Hurry, offer expires September 30th! Questions? Contact Wedding-Presents.com . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Page: 1 | 2 | 3 | 4 | 5 | viewing 1 - 10 of 797 gift ideas found Bosses Day Oct 16, 2005 24 Shopping Days Left Bosses Day Gift Ideas Sweetest Day Oct 15 Halloween Oct 31 More Holidays Seasonal Gifts Wedding Gift Ideas Anniversary Gift Ideas Autumn Theme See this month's Top 20 Gift Ideas Gift Helpers » Anniversary Gifts » Flower Meanings » Monthly Flowers » Monthly Birthstones » Signs of the Zodiac » Additional Resources FindGift.com Newsletter Sign up to receive seasonal and unique gift ideas via email. Email Address Merchant Login | Add Your Products to FindGift.com | Press Room | FAQs | Contact FindGift.com Conditions of Use | Privacy Policy | Site Map © 1997-2005, Registry Online, Inc. FindGift.com and its logo are trademarks of Registry Online, Inc.

college gift-giving The best

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