My father is of an age that he no longer will fly. He wants to gift 130K miles to me. However, there seems to be a gift limit of 30K per year for the recipient. Two questions:

1) Is there a workaround?

2) If I set up SM accounts for my children so that he can gift all his miles to my family, then can I combine the kids' miles with mine when purchasing a ticket?

thanks
Ken