The phrase "exclusion limit" refers to a boundary or cutoff point that determines what is included and what is not allowed. It sets a limit on something or someone being included or counted. Full definition
Beyond that amount, your parents (and your spouse's parents) become liable for gift taxes on any amounts above the annual exclusion limit. (debthelp.com)
Of course, you could make additional contributions to the plan during those same 5 years, but these contributions would count against your lifetime gift - tax exclusion limit. (fidelity.com)
Although you still owe, there are some foreign earned income exclusion limits to avoid double taxation. (investorjunkie.com)