Notification of Distribution From a Generation-Skipping Trust

• Paperwork Reduction Act Notice.
• General Instructions
• Purpose of Form
• When To File
• Where To File
• Copy A
• Copy B
• Who Must File
• Trusts
• Nonexplicit Trusts
• Separate Trusts
• Distributions Subject to GST Tax
• Effective Dates
• Exceptions
• Transition Rule for Revocable Trusts
• Transition Rule in Case of Mental Disability
• Exceptions to Additions Rule
• Skip Persons
• Non-skip Person
• Generation Assignment
• Generation Assignment Where Intervening Parent Is Dead
• Multiple Skips
• Signature
• Specific Instructions
• Part I. General Information
• Line 1a. Skip Person Distributee
• Line 2a. Trust
• Part II. Distributions
• Column a - Item no.
• Column b - Description of Property
• Column d - Inclusion Ratio
• Column e - Value
• Part III. Trust Information
• Line 4
• Line 5

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