| 词汇 | generation-skipping transfer tax |
| 释义 | `1`generation-skipping transfer tax `2` "Nolo Everybody's Legal Dictionary": A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 million in a generation-skipping trust free of this tax. The GSST is imposed when the middle-generation beneficiaries die and the property is transferred to the third-generation beneficiaries. Every dollar over $1 million is subject to the highest existing estate tax rate--currently 55%--at the time the GSTT tax is applied. See Topic: Wills & Estate Planning |
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