Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Crummey trust
Normally, gifts to minors are subject to parental / guardian control until the age of majority. In order to delay the transfer of control beyond the age of 18, the funds must be placed in trust. However, the annual gift exclusion ($15,000 per individual and $30,000 per married couple as of 2018) from the gift tax is only available for gifts of so-called "current interests". Normally, a gift into a trust that comes under control of the beneficiary at a future date does not constitute a current interest.