Skip Person

For GSTT purposes a skip person is, (1) a person assigned to a generation that is two or more below the transferor’s generation, (2) a trust in which all interests are held by skip persons, or (3) a trust if there are no persons holding an interest in it or at no time may a distribution be made from the trust to a nonskip person. § 2613(1). All other persons are nonskip persons. For example a transferor’s grandchild is a skip person if his or her parent is a child of the transferee and is living at the time of the transfer.

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