@sjrcpa "Should you be telling your clients whether or not to make gifts over $15K?"

What's the point of doing tax returns if you have to mind your own business?  I always tell my clients what I think.  I tell them there are two kinds of people:  Those who can afford to give away some of their wealth, but never do; and those who can't afford to do it, but often will.

But a married couple can give another married couple $60,000, and that's enough to squander on a new Porsche.  So I suggest to some clients who can afford it, that maybe they start out with that amount and see what happens to the money, and then decide whether to continue with their generosity. 

Incidentally, the gift tax exclusion is indexed to inflation, but only in $1,000 increments.  With today's 5.9% increase, I suspect it will go up to $16,000, taking into account the last few years where it wasn't enough to make a difference.