USA Tax free cash gift for over 80k?

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Long story short, before my grandma passed away, she decided to name her nephew as her trustee because my mom was secretly using my grandmas money, and she was afraid she wouldn’t have enough for her care in a nursing home. She ended up having an 80k life insurance plan, and my cousin said he’s willing to sign it over to me, as my mother is mentally unstable, and uninterested in the money or taking care of herself. The problem is, it would be taxed after 15k. Is there a way for me to get the money tax free for me or my my cousin? Would it be possible to have my cousin and his wife sign over 15k each, and then have them each sign over 15k to 2 individuals who would then give it to me? Is this a red flag for the IRS? And/or is there any other loopholes such as my cousin purchasing real estate and signing it over to me? Thanks!
 
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BIG E

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Look into the filing of a Form 709 - Gift tax return
 

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