A Guide to Allocation of Generation Skipping Tax (GST ...

Electing Out of the Deemed Allocation Rules for Lifetime Indirect Skips: ... transferred to a GST trust will not be includable in the gross estate of a nonskip person or subject to a right of withdrawal by a nonskip person to the extent such right is restricted to the gift tax annual exclusion amount. ... 12 Regs. § 26.2632-1(b)(2)(i). 13 Regs ... ................
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