Gift tax implications of intergenerational funding of 529

[sfoltz]

All these transactions are at or below the $15,000 annual gift tax limit.

Great grand parent gave money to parents for a college account. Parents gave check to grandparent who set up the account as owner with minor as beneficiary so it wouldn't be a parent asset. For gift tax purposes, who gave whom money? (Answer determines who gives whom more in the same year.)

Great grand father wants to give minor appreciated stock so capital gains can be realized without tax. If we do this, can the money then go in the 529 account owned by the grandparent?

[dcandmc]

All these transactions are at or below the $15,000 annual gift tax limit.

It's not an annual gift tax limit; it's an annual gift tax exclusion.

Great grand parent gave money to parents for a college account. Parents gave check to grandparent who set up the account as owner with minor as beneficiary so it wouldn't be a parent asset. For gift tax purposes, who gave whom money?

It sounds like each transfer from one person to another is a separate gift.

Great grand father wants to give minor appreciated stock so capital gains can be realized without tax. If we do this, can the money then go in the 529 account owned by the grandparent?

I don't think so. The stock gifted to a minor would probably be in a UTMA account and managed by a custodian for the benefit of the minor. Subsequently placing the funds in 529 account that is not owned by the minor would be a big problem.