Amarin Corp Plc (AMRN)

[HDGabor]

r-

(i) Give the shares as a gift to your spouse … she will sell (should be checked what is the tax basis for her … e.g.: in Hungary … if you say you do not know / could not prove the cost of acquisition … 25% of the income is the tax base)
(ii) I said "lifetime exclusion" not the yearly.

Furthermore: "Gifts between spouses are unlimited and generally don’t trigger a gift tax return."

But more importantly: I am not a US Tax expert … it was an idea / example only.

I skip the evident example of US Tax expert … but usually a better solution is exist always (usually not know by the mass and isn't simple)

Best,
G