text: There is a tax whenever people leave a large estate to their kids.  The same amount is taxed again when those kids leave money to their kids.  The money was taxed when it was earned, it was taxed when it was passed to the first generation, then taxed a third time when it was passed to the next generation.  To avoid one layer of taxes, rich people pass their money to their grandchildren directly, especially when their kids don't really need it.  Congress doesn't like not getting money, so they passed a Generation Skipping Tax to get some of that.\n\nBy definition, a "skip person" is either 2+ generations younger and related to the deceased, or is unrelated and at least 37 1/2 years younger.