paying taxes on taxable living gifts

I have heard that one can gift away up to the current 1 million, while living, and in the instance that it is over the 12k annual exclusion amount, they would file Form 709 along with 1040, but, only until they have exceeded gifting away 1 million do they have to cut a check for gift tax.
Is this true?



True. And if the donor survives the gift by at least three years, the gift tax paid should be excluded from the estate. The gift value (in excess of the $12,000 annual exclusion) is used in the estate tax calculation, however any growth should also be excluded.

Thank you so very much for the clarification.

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