NorthWest Biotherapeutics Inc (NWBO)

[Coddiwomple]

1) To whom the gift is made is important. If you gift to a friend, trust, family member, etc. you may reduce your lifetime gift/estate exemption. Any amount that is gifted to a charitable organization either in life or at death does not reduce your life time gifting/estate exemption.

2) Not sure I understand this question, but I'll try and answer. You can typically gift shares electronically if already held in a brokerage account to a charity, trust, family member, etc and date of the transfer is used for the calculation. For physical shares, I believe the value of the shares on the day physical certificates are re-registered to a third party is the value used for gift/estate tax.