A special tax paid by the giver of a gift (of money or property) worth more than a certain amount ($15,000 in 2021, for example). Some transfers of money are exempted from the gift tax, such a gift to a spouse or a gift used to pay medical or educational expenses.
Generation Skipping Transfer (GST) Tax
SEP (Simplified Employee Pension)
SIMPLE (Savings Incentive Match Plan for Employees)