An estate planning technique that may be used when transferring cash and advantages to someone else to benefit from the gift tax exclusion, while putting limits on when the cash can be accessed by the receiver. A Crummey trust enables a parent to make lifetime gifts to their kids, free from present or estate taxes provided that the sum is equivalent to or less than the allowable amount (now $13,000 per year), while shielding the cash in a trust. Together with the Crummey trust, your family can continue making the yearly $13,000 present while placing the cash in a secured fund the that is that kid cannot access until a given period.