13-22 Generation-Skipping Transfer Tax (GSTT) (1 of 4)  Purpose of GST  Ensure some form of transfer tax imposed at least once per generation  GST tax levied at a flat 45% in 2009  Highest gift or estate tax rate  Tax applies to taxable terminations of and taxable distributions from generation-skipping transfers ©2011 Pearson Education, Inc.
{}