Answer the fоllоwing questiоns аbout the аnnuаl exclusion for gifts in trust. [question 1 of 2] In general, is the annual exclusion available for gifts in trust? Why or why not? Limit your response to 2–3 sentences. [question 2 of 2] Why might someone use a Sec. 2503(c) trust or a Crummey trust? Contrast each type. Be sure to discuss the tax significance of these trusts. Limit your response to 3–4 sentences.