709 gift splitting

[Rapid Robert]

splitting is advantageous and allows more money to be gifted sooner and 709 reporting avoided altogether.

How does it avoid 709 reporting? Gift splitting must be reported, each spouse must file a 709.

[Burke]

Only in those cases where each spouse intends to max out their individual limit during each of their lifetimes (which cannot be predicted). If gifts are not split, and one spouse then maxes out his limit during his lifetime, there is nothing to be transferred to the surviving spouse at his death, should he be the first to die. Splitting annual gifts up to the exemption amount so that each spouse is allotted $15K for each donee (for 2018) don't even get counted. So, for the maximum bang-for-the-bucks in this category, splitting is advantageous and allows more money to be gifted sooner and 709 reporting avoided altogether.

[KWF]

BECAUSE OF THE PORTABILITY OF UNUSED EXPEMPTION (DSUE), I'M WONDERING IF THERE IS ANY REAL NEED FOR SPOUSES TO SPLIT GIFTS ON 709s DURING THEIR LIFETIMES.

ULTIMATELY, EACH SPOUSE'S RESPECTIVE EXEMPTION AMOUNT WILL BE AVAILABLE TO THE OTHER, SO IT WOULD SEEM THAT SPLITTING WOULD BE UNNECESSARY.

AM I WRONG, OR MISSING SOMETHING?