SMGR - What does SMGR stand for? The Free Dictionary
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The SMGR is a special form on which must be designated all but the smallest gifts.
A SMGR is not necessary for gifts to donees to whom gifts were previously customarily made, as long as they are no more than $500 per such individual or institution per year (the technical corrections bill that is pending would impose an annual cap of $500 for all of these types of gifts).
Also, agents will now have to sign both the POA and SMGR before a notary public.