Last fall when the major Swiss banks started cracking down on US residents with Swiss accounts, my uncle (Dual Swiss/US citizenship, US resident), liquidated his account and give the proceeds to his sister/my aunt(Swiss citizen and resident).

My uncle wants to help his daughter purchase a home in the US using these Swiss funds.

How could my aunt go about sending money to the US? If she sends the money to her brother, what are the implications Swiss side and/or US side? ie reporting, taxes, etc. How would the situation change if the Aunt sent the funds directly to the the daughter?

I'm not sure how much but I know there is a limit that is not taxable. I believe it is around 6,000 USD per person. www.xe.com is a nice money transfer service with minimal fees.