In GST terms, a skip person is at least how many generations younger than the grantor?

In GST terms, a skip person is at least how many generations younger than the grantor?

• A. 0 generations
• B. 1 generation
• C. 2 generations
• D. 3 generations

Answer: (C)

In GST terms, a skip person is someone who is two or more generations younger than the grantor. That means the typical example is a grandchild, who is two generations younger, making them a skip person. Since the question asks for the minimum number of generations younger, two is the correct threshold. Transfers to a child (one generation younger) aren’t skip transfers, while transfers to a grandchild (two generations younger) or a great-grandchild (three generations younger) are. So the best answer is two generations younger.

In GST terms, a skip person is someone who is two or more generations younger than the grantor. That means the typical example is a grandchild, who is two generations younger, making them a skip person. Since the question asks for the minimum number of generations younger, two is the correct threshold. Transfers to a child (one generation younger) aren’t skip transfers, while transfers to a grandchild (two generations younger) or a great-grandchild (three generations younger) are. So the best answer is two generations younger.