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Gary establishes a charitable remainder annuity trust for the benefit of his granddaughter. a. Does the establishment of the trust constitute a direct skip? See

Gary establishes a charitable remainder annuity trust for the benefit of his granddaughter.

a. Does the establishment of the trust constitute a direct skip? See 2651(f)(3), 2652(c)(1)(C).

b. Describe the GST tax consequences of the annuity payments to the granddaughter.

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