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Instructions for Form 706-GS(T) (Rev. November 2021)

Userid: CPMS chema: instrxLeadpct: 100%Pt. size: Draft Ok to PrintAH XSL/XMLF ileid: .. 706gs(t)/202109/a/xml/cycle02/source(Ini t. & Date) _____Page 1 of 8 13:56 - 7-Sep-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for form 706-GS(T)(Rev. November 2021) Generation-Skipping Transfer Tax Return for TerminationsDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest information about developments related to form 706-GS(T) and its Instructions , such as legislation enacted after they were published, go to s NewGST exemption increased.

The instructions under Trusts containing qualified terminable interest property, previously, apply also to revocable trusts covered by these transition rules. Amendments to revocable trusts. An amendment to a revocable trust in existence on October 21, 1986, will not be considered to result in the creation of, or an increase in the amount of, a

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Transcription of Instructions for Form 706-GS(T) (Rev. November 2021)

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