<p>There are other estate planning devices which can result in the  lowering of death taxes in your estate. Any person can give away $13,000  of his or her property per year to anyone without tax. A husband and  wife can give away $26,000 per year. For example, a husband and wife can  give $13,000 each to their two children, Aunt Jean, and Uncle Tom for a  total of $104,000 per year. Also, you can make gifts to charity such as  churches or nonprofit organizations. Owners of a small business can use  special techniques to reduce death taxes attributable to their small  business.</p>