Some years back, I set up a 529 account naming myself as beneficiary in order to exclude the interest on savings bonds sold to fund the account.
Ever since, I have been transferring $6k annually from my 529 to another 529 owned by my son which names my grandson as beneficiary.
The $6k falls well under any thresholds for gifting taxes so I have not been reporting any of this. My question is, from a gifting perspective, who am I gifting with this transfer? My son or my grandson?