"Original transferor"
Sec. 4. As used in this chapter, "original transferor" means a
donor, grantor, testator, or trustor who by gift, grant, will, or trust
makes a transfer of real or personal property that results in the
imposition of the federal generation-skipping transfer tax under the
Internal Revenue Code.
As added by P.L.67-1991, SEC.1.
Last modified: May 28, 2006