Who among the following would be skip persons for the purpose of the GSTT? Bill is the transfer and is 82 years old.
1. John, the grandson of Bill, whose mother, Donna is living but whose father, frank is deceased (Frank is Bill's son and was deceased at the time of the creation of the trust)
2. Mary is the great grand child of Bill. Both Mary's parents and grandparents are living.
3. Hazel is the 21 year old wife of Bill's second son, Mike age 65.