Taxes on these are paid by the grantor, not the receiver, & there's a $12,000 per year exclusion
There is no limit to the number of people to which a gift may be made 
and .... Grantor Trusts: For federal income tax purposes, a trust in which the 
grantor,... [DOC] [TLE] Advanced Estate Planning - Oregon State Bar [PAR] Jun 12, 2015 ... Apportionment of Federal and Oregon Estate TaxesPlanning and Pitfalls.