[[My family has a trust and a second QTIP or "C" trust. I was looking for a way to max the 10,000 dollar gift and add a little more in a safe cost friendly investment.]]So then give the cash and then have the child invest that cash in an appropriate DRIP account. It basically takes the funds out of your estate (maybe not...if under a custodial account), but may help you to meet your goals.TMF TaxesRoy
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