When you want to give gifts to your loved ones, there are some federal laws that apply. The U.S. federal gift tax is paid on gifts that people give to others. The beneficiary does not pay the tax, the donor does, which is something that has to be considered carefully.
Estate planning is not something that amateurs should do, even if there are websites that tell you that it can be done yourself. Why? There are far too many mistakes that can be made, and those mistakes can be extremely costly in the long term.