Taxes levied by the federal government on certain transfers to “skip persons,” who are persons more than one generation below the transferor (a few states also impose state GST taxes).  Generally a person is more than one generation below the transferor if: (1) a lineal descendant, at least two generations below the transferor (i.e., grandchild); (2) a non-relative, at least 37 1/2 years younger than the transferor; or (3) a trust, if all interests in the trust are held by “skip persons.”  At the federal level, gift, estate, and GST taxes have been “merged” into a single tax called the “unified tax.”  The GST tax rate is onerous (a tax imposed in additional to the estate and gift tax).  
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