In order for the annual exclusion to apply ($13,000 per donor/per donee) a gift is supposed to be made immediately and not in the future. For this reason, an ordinary irrevocable trust will not qualify. However, the trust can contain a feature known as a withdrawal right that can cause gifts to the trust to qualify. As simple as this sounds, the tax effects of such a feature are very complex. With care, a trust can be drafted to qualify for the annual exclusion without attracting gift, estate or generation skipping taxes, but some drawbacks will have to be accepted as the price.