Business, 08.04.2021 16:00 BeautyxQueen

Jennifer, age 55 years exactly, wants to provide for the financial security of her secretary, Sue, and other unrelated friends. She establishes a trust. Sue, age 65, will receive income from the trust for her life. On Sue’s death, Sam, another friend who is currently 51, will receive income for his lifetime. Upon his death, the remainder interest will be divided equally between Kevin (age 39) and Stan (age 43). How many times will this trust be subject to a GSTT?

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Jennifer, age 55 years exactly, wants to provide for the financial security of her secretary, Sue, a...