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Generation-Skipping Transfer or Trust
(redirected from Generation-Skipping Trust)

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Generation-skipping transfer or trust
A trust in which a principal amount is placed in a trust on the death of person A and is transferred to A's grandchildren when A's children die. The income from the trust goes to the children of person A while they survive.

Generation-Skipping Transfer or Trust
A trust into which assets are deposited and invested, but for different beneficiaries. That is, the assets of the trust are held on behalf of the grantor's grandchildren; they are divided among them when the grantor's children all die. On the other hand, income from the investment of those assets is distributed among the grantor's children. Generation-skipping trusts allow the grantor's assets to bypass estate taxes that the children would have to pay if the assets were directly transferred.


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Taxable distributions are reported to skip persons by a trustee on Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust, which notifies the recipient of the value of the distribution as well as the trust's inclusion ratio.
Make Low Interest Rate AFR Loans to a Generation-Skipping Trust (or Children or Grandchildren) for Investment Opportunities This is popular with clients who may not want to pay gift tax.
This will be followed by a discussion of the cost factors that are likely to reduce the yield for generation-skipping trusts.
 
 
 
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