“Since a skip person is necessary to trigger a generation-skipping tax, it is important to have a precise definition of ‘skip person.’ In most cases, it suffices to say that a skip person is a person who is two or more generations younger than the transferor.” John K. McNulty, Federal Estate and Gift Taxation in a Nutshell 63 (5th ed. 1994).
skip person
skip person. Tax. A beneficiary who is more than one generation removed from the transferor and to whom assets are conveyed in a generation-skipping transfer. IRC (26 USCA) § 2613(a). See GENERATION-SKIPPING TRANSFER. [Cases: Internal Revenue 4224.]
