Rachel age 65 has begun establishing many different trusts


Rachel, age 65, has begun establishing many different trusts. Of the following beneficiaries listed in her trusts, who would be considered a skip person for purposes of the GSTT?

I. Adam, age 25, her new husband

II. Bart, age 25, Rachel's grandson; Bart's father, Homer, is Rachel's son; Rachel and Homer are not on speaking terms

III. Carlisle, age 25, the pool boy

  1. I Only
  2. II Only
  3. III Only
  4. II and III only
  5. I, II, and III

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Basic Statistics: Rachel age 65 has begun establishing many different trusts
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