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Featured Explore Our Culture Careers Yes, You Can Be a Tech Innovator at Morgan Stanley Technology CLEAR Wealth Management Next Generation Gifting Considerations Jan 24, 2024

As you consider gifting, ask yourself how you would like children or other family members to use financial gifts.

Key Takeaways Financial gifts to children or grandchildren can help reduce your estate taxes. Trusts, individual retirement accounts and 529 savings plans offer tax-advantaged ways to help the next generation pursue longer-term financial goals.   Consider discussing the intended use of financial gifts with your loved ones. Giving financial gifts to children or grandchildren can help reduce your estate taxes. However, if you are concerned about wasteful spending by the recipients or protecting assets from bad actors, there are several options that allow you to exercise some control over how the money is used.

How Much Can You Give?
Federal law permits unlimited tax-free annual exclusion gifts of up to $18,000 per recipient ($36,000 if married) in the 2024 tax year, without the donor having to file a federal gift tax return. If you make a gift to any person worth more than the annual exclusion amount, you will have to file a federal gift tax return. Making annual gifts below the annual gift tax exclusion threshold is a good way to move money, tax-free, from your estate into those of your heirs.

 

However, if your gift exceeds the exclusion amount, the excess will reduce your lifetime gift and estate tax exemption—in 2024, $13.61 million per individual ($27.22 million per married couple)—and you will need to file a gift tax return (Form 709) but will not have to pay any gift tax. The gift will simply reduce the amount of your lifetime exemption amount.

 

Unless Congress extends the current estate tax law, the estate and gift tax exemption is set to decrease by about half on January 1, 2026.

 

Your generosity and good fortune may potentially pass a significant amount of money into the hands of children and grandchildren—adult as well as minors—who may be unprepared to manage a windfall. As such, you may want to work with your Morgan Stanley Financial Advisor to develop a thoughtful strategy for giving to loved ones. 

 

Here are some suggestions you may want to consider:  

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When making gifts to adult children, discuss your intent in connection with the use of the money in advance. Suggest that they put the money to good use, such as paying down debt, starting a college fund for their own children, investing a portion or donating some or all to a charity of their choice.

 

Avoid handing a check to an adult child who you believe may squander the money. Instead, offer to contribute to the purchase of big-ticket items, such as a new car or a mortgage down payment, or require them to attend a financial education course to learn about budgeting, savings, credit scores and other topics which could help them become fiscally responsible adults. 

Custodial Accounts, Trusts and 529 Plans If the gift recipient is a young child, Uniform Transfers to Minors Act (UTMA) or Uniform Gifts to Minors Act (UGMA) custodial accounts may be appropriate choices. With UTMA/UGMA accounts, the minor owns the funds received as a gift, but the donor may serve as custodian and has complete control of the account until the minor reaches the UTMA/UGMA age of termination (which varies from age 18 to age 25 depending on the state), at which point the custodian must turn the assets over to the former minor.

 

For those desiring more lasting control over the gifted money, a trust may be the better choice. Unlike custodial accounts, money held in a trust does not have to transfer to the beneficiary at a specific age. You choose the timing and distribution schedule, such as, for example, a lump sum at age 21, or periodic payments over a set number of years.

 

If you prefer that the money be used to fund longer-term financial goals, offer to fund an individual retirement account or open a 529 education savings plan. In 2024, under the special five-year election rule, you can make a lump-sum contribution of $90,000 per individual to a 529 plan in the first year of a five-year period (or $180,000 per married couple). You can also elect to take advantage of six-year gift tax averaging. To do this, you can contribute one year’s worth of gifts in December, followed by five years of contributions in January, effectively making six years’ worth of contributions in just two months.  

 

These are just a few suggestions for making thoughtful, satisfying gifts to children. Contact your Morgan Stanley Financial Advisor for help assessing your overall estate and exploring additional gifting and financial education options. 

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Wealth Management Portfolio Insights Education Planning Center: 529 Plans and More The Morgan Stanley Global Impact Funding Trust, Inc. (“MS GIFT, Inc.”) is an organization described in Section 501(c) (3) of the Internal Revenue Code of 1986, as amended. MS Global Impact Funding Trust (“MS GIFT”) is a donor-advised fund. Morgan Stanley Smith Barney LLC provides investment management and administrative services to MS GIFT.

While we believe that MS GIFT provides a valuable philanthropic opportunity, contributions to MS GIFT are not appropriate for everyone. Other forms of charitable giving may be more appropriate depending on a donor’s specific situation. Of critical importance to any person considering making a donation to MS GIFT is the fact that any such donation is an irrevocable contribution. Although donors will have certain rights to make recommendations to MS GIFT as described in the Donor Circular & Disclosure Statement, contributions become the legal property of MS GIFT when donated.

The Donor Circular & Disclosure Statement describes the risks, fees and expenses associated with establishing and maintaining an MS GIFT account. Read it carefully before contributing.

Investors should consider many factors before deciding which 529 Plan is appropriate. Some of these factors include: the Plan’s investment options and the historical investment performance of these options, the Plan’s flexibility and features, the reputation and expertise of the Plan’s investment manager, Plan contribution limits and the federal and state tax benefits associated with an investment in the Plan. Some states, for example, offer favorable tax treatment and other benefits to their residents only if they invest in the state’s own Qualified Tuition Program. Investors should determine if their home state offers a 529 Plan that may offer such favorable tax treatment and benefits to residents or beneficiaries of that state that may not be available to investors or beneficiaries of other states. Investors should consult with their tax or legal advisor before investing in any 529 Plan or contact their state tax division for more information. Morgan Stanley does not provide tax and/or legal advice. Individuals should always check with their tax or legal advisor before engaging in any transaction involving 529 Plans, Education Savings Accounts and other tax-advantaged investments. Investments in a 529 Plan are not FDIC-insured, nor are they deposits of or guaranteed by a bank or any other entity, so an individual may lose money. Investors should review a Program Disclosure Statement, which contains more information on investment options, risks factors, fees and expenses and possible tax consequences. Investors should read the Program Disclosure Statement carefully before investing.

Tax laws are complex and subject to change. Morgan Stanley Smith Barney LLC (“Morgan Stanley”), its affiliates and Morgan Stanley Financial Advisors do not provide tax or legal advice. Individuals should consult their personal tax and legal advisors before making any tax or legal related decisions.

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