$6\mathrm{.}0\%$ complete

Question

Which one of the following transfers made this year by $85-$year old Farrah is not sooner or later subject to the Generation Skipping Transfer Tax?

A$.$A gift of a remainder interest in a trust just established which is paying an income interest to Farrah. The remainderman is a grandson whose parents died in an auto accident earlier this year before the inception of the trust.

B$.$A transfer by Farrah of $$20,000$ to a UTMA account established by her son for Farrah$$s granddaughter.

C$.$An irrevocable trust which pays income to Farrah for $10$ years and then pays the remainder to her grandniece who is only $25$ years younger than Farrah.

D$.$An irrevocable trust which pays income to Farrah$$s boyfriend, age $40,$ and then distributes the remainder to Farrah's daughter.