I gifted levels that were gifted with 3 accounts (A refers B refers C).

Accounts B+C play. C gifts 2 levels to B and then B can gift 1 level to A (plus usual gifts).

As for gifting, it's good to plan out, but I don't gift until the end. For instance, I'll have a level 31 get 28 levels gifted and then when he's 59.9 he gets last level gifted.

Probably me, but I think everything else is just overcomplicating a simple issue, but I just play with 3 accounts.