Which of the following is subject to the generation-skipping transfer tax?
A. Margaret wrote her will in 1985 establishing a generation-skipping trust. Her will was unchanged when she died in November 2017.
B. Sam wrote his will in 1960 but amended it in 1985 to add a generation-skipping trust. Sam was mentally incompetent from January 1986 until his death in February 2017.
C. Carol wrote a will in May 1986 that established a generation-skipping trust. She made no changes in her will before her June 2017 death.
D. Carlisle established in 1983 a generation-skipping trust by gift for the benefit of his descendants. The irrevocable trust was unchanged and no corpus was added prior to his death in 2017.
Answer: C. Carol wrote a will in May 1986 that established a generation-skipping trust. She made no changes in her will before her June 2017 death.
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