AB trust gifting

[boostm3]

What is the name of your state (only U.S. law)? CT

In a standard AB trust, is it ever possible, for gift tax purposes, to consider that half of any gifts made by the (deceased Donor's) spouse be considered as having been made by the deceased Donor?

 

[tranquility]

If in the year of death, I'd have to look it up but know it would depend on what you mean. (Say for example, you wanted to split a gift so it stays below $13K for each giver. If kid got a loan and you were each to forgive interest to that amount, I believe it would be fine. If a check issued? No.) If not in the year of death, no.