Rachel, age 65, has begun establishing many different trusts. Of the following beneficiaries listed in her trusts, who would be considered a skip person for purposes of the GSTT?
I. Adam, age 25, her new husband
II. Bart, age 25, Rachel's grandson; Bart's father, Homer, is Rachel's son; Rachel and Homer are not on speaking terms
III. Carlisle, age 25, the pool boy
- I Only
- II Only
- III Only
- II and III only
- I, II, and III