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Generation Skipping Transfer - Law Dictionary Search Results

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generation-skipping transfer

Matched in: Term generation-skipping transfer

generation-skipping transfer tax

Matched in: Term generation-skipping transfer tax

direct skip

direct skip : a generation-skipping transfer of an interest in property to a skip person : a transfer that is to a person

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skip person

skip person : a person to whom property is transferred in a generation-skipping transfer ;also : a trust whose interests are all held by or may only be distributed to skip

taxable termination

taxable termination : a generation-skipping transfer of property held in trust that is subject to a generation-skipping transfer tax payable by the trustee

taxable distribution

taxable distribution : a generation-skipping transfer of property held in trust that is subject to a generation-skipping transfer tax payable by a skip

trust

person usually following payment of income for life to a non-skip person : a trust created by a generation-skipping transfer of property in trust grantor trust : a trust that is taxed at the settlor's tax rate

generation-skipping tax

Matched in: Term generation-skipping tax

death tax

the transfer of property (as an estate, inheritance, legacy, or succession) after the transferor's death compare estate tax, generation-skipping transfer tax, gift tax

gift tax

lifetime see also annual exclusion, gift split gift at gift, unified transfer tax compare death tax, estate tax, generation-skipping transfer tax

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