My parents are gifting the money to purchase a new home 
and I would like to know the best way to gift that money over the next couple of years. Is it best to sign a personal note, then forgive the note and interest in increments over a period of years or is it better to use the unified credit against the estate tax and take the one time credit. Does the gift tax exemption rise in 2010 to an unlimited amount to go along with the unlimited estate tax exemption?
and I would like to know the best way to gift that money over the next couple of years. Is it best to sign a personal note, then forgive the note and interest in increments over a period of years or is it better to use the unified credit against the estate tax and take the one time credit. Does the gift tax exemption rise in 2010 to an unlimited amount to go along with the unlimited estate tax exemption?