There is quite a range of opinions on whether gifting should happen for the younger generation (the grandchildren) or just for the children.  It is entirely your personal choice – after all – it’s your money.  However, when gifting to the grandchildren it can be tricky to keep things fair.  One of the issues that arise occurs due to the breakdown and remarriage of their parents.  When trying to decide what to do, consider how many grandparents each grandchild has.  Include step-grandchildren and step-grandparents in the chart.  Some grandchildren may have only you for a grandparent – some may have as many as 6 or 8 grandchildren.  Unfortunately this cannot be resolved by the numbers alone – but this approach will provide a good start in working through the challenge of gifting to grandchildren.