FWIW, a CPA is the Right source of information (I'm in the middle of similar) about how to do this. Lawyers, unless they specialize in tax law, aren't going to be much use. In my case it's under $60k and can be covered by my spouse and I and with another married couple. But using several people to get the $$$ up would be the technical answer based on what I've learned. Can't do it in one year because there aren't enough trusted individuals? Spread it out over a couple/few years. As for "under the table" gifts, that's a tricky thing for the receiving party (bar of gold, cash gift, whatever). They have to account for where that money came from and/or why there was suddenly more disposable income than previously without a change in income unless they're good at hiding its use. I've been on the receiving end of that before and spread it out over a year with grocery purchases (most cash as that was the gift, some card to keep up appearances). We all know how everyone around us would react if they were given $5k in cash... most would blow it immediately and post about it on social media while never once thinking about the potential consequences/ramifications.