A technique that allows an individual to get a present that is ineligible for a gift tax exclusion, and shift it into one which is not ineligible. Crummey power is usually applied to life-insurance; usually in regard to contributions in a irrevocable trust. In order for the Crummey power to work, the present has to be stipulated as being part of the trust if it is drafted as well as the present cannot surpass $12,000 per annum per beneficiary of the trust (among other demands).