Generation Skipping—The $1 Million Exemption

Date
1991-10-25
Authors
Harl, Neil
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Altmetrics
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Harl, Neil
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Abstract

For most farm and ranch families, the most significant feature of the generation skipping transfer tax (GSTT) is the $1 million exemption per transferor. An exemption of $2 million was available through 1989 for transfers to grandchildren.

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