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GENERATION SKIPPING TRANSFERS [i] (MEMORANDUM 1, May 26, 1983)

handle is hein.ali/aliestate0033 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL PUBLIC DISCLOSURE IS PROHIBITED* (Not to be sold, offered for sale, or otherwise published) The American Law Institute FEDERAL ESTATE AND GIFT TAX PROJECT STUDY ON GENERATION-SKIPPING TRANSFERS UNDER THE FEDERAL ESTATE TAX Memorandum No. 1 Subjects Covered: Introduction I. The Skipping Transfer II. Criteria To Be Used in Analyzing the Nature and Extent of Problems Relating to Skipping Transfers III. The Effects of Skipping Transfers IV. Historical Recognition and Characterization of the Skipping Problem V. Issues for Consideration Submitted to the Consultants for consideration at their meeting on June 10 (at 10:00 a.m.) and 11, 1983, at The Association of the Bar of the City of New York, 42 West 44th Street, New York City May 26, 1983 The Executive Office THE AMERICAN LAW INSrrE 4025 Chestnut Street Philadelphia, PA 19104 *This is a preliminary draft submitted on a private and confidential basis to a limited group for the sole purpose of study and criticism. It has not been promulgated or approved by the Council or the members of The American Law Institute. As an unpublished document intended for internal use, this draft should not be generally circulated or distributed. nor should it be nuoted from or cited or its substance disclosed in any nublic address or

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