skip person
skip person n: a person to whom property is transferred in a generation-skipping transfer; also: a trust whose interests are all held by or may only be distributed to skip persons see also direct skip compare generation-skipping transfer

Merriam-Webster’s Dictionary of Law. . 1996.

skip person
Someone who receives property (by gift or inheritance) from another person who is at least two generations older — most commonly, a grandparent. Transferring assets to a skip person can trigger the federal generation-skipping transfer tax (GSTT).
Category: Wills, Trusts & Estates → Estate Tax

Nolo’s Plain-English Law Dictionary. . 2009.

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