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If a grandparent gives gifts totaling $15,000 to their grandchild in 2019 what amount would they owe in GSTT if the grandparent had utilized their

If a grandparent gives gifts totaling $15,000 to their grandchild in 2019 what amount would they owe in GSTT if the grandparent had utilized their full lifetime GSTT exemption in previous years?

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$6,000

$0

$5,200

$15,000

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