Which of the following statements is CORRECT regarding the effect of the generation-skipping transfer tax (GSTT) and the transferor's spouse?   A)Only an individual who is currently married to the transferor will always be deemed to be in the same generation as the transferor regardless of the difference in their ages.   B)Any individual who has been married at any time to the transferor

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Which of the following statements is CORRECT regarding the effect of the generation-skipping transfer tax (GSTT) and the transferor's spouse?

 
A)Only an individual who is currently married to the transferor will always be deemed to be in the same generation as the transferor regardless of the difference in their ages.
 
B)Any individual who has been married at any time to the transferor is always deemed to be in the same generation as the transferor regardless of the difference in their ages or whether they are married or have been divorced at the time of the transfer.
 
C)A transferor may make a generation-skipping transfer to any individual who has been married at any time to the transferor without restriction.
 
D)Only an individual who is currently married to the transferor at the time of the transfer will always be deemed to be in the same generation as the transferor.
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