By adding in a non skip person as a beneficiary of an otherwise GST trust planners could kick the tax bite down the road to the death of the non skip person. Lots of baby boomers are non skip ...

More technically, the GST tax is imposed on transfers that are made to skip persons. A skip person is either, (1) a natural person who is assigned to a generation which is two or more generations ...

For purposes of determining the inclusion ratio, every individual is allowed a GST exemption (the base figure is adjusted annually for inflation). The amount is $13.99 million in 2025, $13.61 ...