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Help to determine gift tax consequences.                 Is there a gift? §2501, §2502, §2505. Also see POA §2514, Disclaimers §2518. YES Was the gift less than $14,000? §2503(b) Or Charitable (§2522) or Marital (§2523)? NO Was the gift for education or medical and directly to the institution? §2503(e) NO There is a taxable gift that is carried over to the Estate Tax Return. §2001(b)(1)(B) See GST §2601.   NO YES YES   Continue to Estate tax. The rate is calculated using §2502. Applied the credit using §2505.