What you need to know about the generation-skipping transfer tax

Wilfert, David J.
October 1993
Business Credit;Oct93, Vol. 95 Issue 9, p46
Trade Publication
Opinion. Discusses the generation-skipping transfer (GST) tax. Imposition on three types of asset transfers; Taxable distribution; Taxable termination; Objective of GST planning; Annual exclusion gifts; Crummey power.


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