Grandpa and Grandma with a net worth of $48 million have a son, a daughter, and four

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Grandpa and Grandma with a net worth of $48 million have a son, a daughter, and four grandkids. How much can GP and GM give to their kids and grandkids over five years in tax-free gifts based on the $17,000 per person annual exclusion? How much tax savings does the giving generate