Let's assume this hypothetical. 

My son is now 18 years old. Since he was 8, I've been setting aside the annual gift exclusion amount and placing it in a safe in my house. With snipers guarding said safe :)

4 People are involved. 

My brother, my father, my father in law and myself. I gift each one of them the annual gift exclusion, in which they instantly turn around and gift that money to my son.

2010: 13,000 x 4 = 52,000

2011: 13,000 x 4 = 52,000

2012: 13,000 x 4 = 52,000

2013: 14,000 x 4 = 56,000

2014: 14,000 x 4 = 56,000

2015: 14,000 x 4 = 56,000

2016: 14,000 x 4 = 56,000

2017: 14,000 x 4 = 56,000

2018: 14,000 x 4 = 56,000

2019: 15,000 x 4 = 60,000

That amount would come out to: $552,000 in 10 years. On his 18th birthday, he went and purchased a $552,000 house. 

Since none of the spouses are involved, this wouldn't be considered gift splitting, and no one would need to file a form 709 out. No one has to claim anything since I gifted them, and they gifted my son. 

....Right?