Originally Posted by
Wigg
It may work that way in the year you become a SE, but after that it's clear that the gifting of 50k to someone ends Dec 31 of the benefit year, regardless of when gifted.
I think you misunderstood what I was saying, or I expressed it poorly. The 50k status did end Dec 31, but the eups don't get taken away when the person loses status.
The point was if you give someone 50k now, then 20 eups of their eups will expire January 2025. If you gift them 50k in October, then none of their 40 eups will -- they will all expire in January 2026 (at least if the pattern holds).