Question ID: $1252036$

For purposes of the generation$-$skipping transfer tax $($GSTT$)$ all of the following are considered skip persons except

A$)$

an unrelated person who is younger than the transferor by $37(1)/(2)$ years or more.

B$)$

a trust in which all of the beneficiaries are two or more generations below the transferor.

C$)$

the transferor$$s ex$-$spouse, who is $40$ years younger than the transferor.

D$)$

the transferor$$s grandchild.