Generation Skipping Transfer - A Sneaky Tax

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The Generation Skipping Transfer Tax Essentials for students of taxation or those interested in the operation of the tax. Discusses the three types of generation skips: direct skips, taxable distributions and taxable terminations; generation assignments and general allocation rules for exemptions.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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