The amount you could gift away per year, at last count (and it has been rising, recently to 13K - let's assume per spouse). With the 2009 threshold for estate t

The amount you could gift away per year, at last count (and it has been rising, recently to 13K - let's assume per spouse). With the 2009 threshold for estate tax ticking in at 3.5 million, if you are subject it simply could not gift this stuff all to your children...and that assumes you were gifting the money every year.