Notification of Distribution From a

Generation-Skipping Trust

OMB No. 1545-1143

Expires 4-30-95

Form 706GS(D-1)

(Rev. November 1992)

Department of The Treasury (Complete for each skip person distributee—see separate instructions.)

Internal Revenue Service Copy A—Send to IRS Calendar Year 19

General Information

1a Skip Person Distributee’s identifying number (see instructions) 2a Trust’s EIN (see instructions)

1b Skip Person Distributee’s name, address, and ZIP code 2b Trust’s name, address, and ZIP code

Distributions

3 Describe each distribution below (see instructions).

e 

Value

(see instructions)

d

Inclusion 

ratio

c

Date of 

distribution

b 

Description of property

a 

Item #

1

Trust Information (see instructions)

If this is not an explicit trust, check the box and attach a statement describing the arrangement that makes its

effect substantially similar to an explicit trust ©

4

Yes No Has any property been contributed to this trust since the last Form 706GS(T) or (D-1) was filed? If “Yes,” attach

a schedule showing how the trust’s inclusion ratio has been recomputed

5

Have any contributions been made to this trust since the last Form 706GS(T) or (D-1) was filed that were not

included in calculating the trust’s inclusion ratio? If “Yes,” attach a statement explaining why the contributions

were not included

6

7 Has any exemption been allocated to this trust by reason of the deemed allocation rules?

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,

it is true, correct, and complete. Declaration of preparer other than trustee is based on all information of which preparer has any knowledge.

Signature of Trustee © Date ©

Signature of preparer other than trustee ©

Address ©

For Paperwork Reduction Act Notice, see page 1 of the separate trustee’s instructions to this form. Cat. No. 10328B Form 706GS(D-1) (Rev. 11-92)

Date ©

Part I

Part II

Part III

f

Tentative transfer

(multiply col. e by col. d)

Notification of Distribution From a

Generation-Skipping Trust

OMB No. 1545-1143

Expires 4-30-95

Form 706GS(D-1)

(Rev. November 1992)

Department of The Treasury (Complete for each skip person distributee—see separate instructions.)

Internal Revenue Service Calendar Year 19

General Information

1a Skip Person Distributee’s identifying number (see instructions) 2a Trust’s EIN (see instructions)

1b Skip Person Distributee’s name, address, and ZIP code 2b Trust’s name, address, and ZIP code

Distributions

3 Describe each distribution below (see instructions).

e 

Value

(see instructions)

d

Inclusion 

ratio

c

Date of 

distribution

b 

Description of property

a 

Item #

1

For Paperwork Reduction Act Notice, see page 1 of the separate trustee’s instructions to this form. Form 706GS(D-1) (Rev. 11-92)

Part I

Part II

f

Tentative transfer

(multiply col. e by col. d)

Skip Person Distributee—To report this distribution, you must file Form 706GS(D), Generation-Skipping Transfer Tax Return for

Distributions, at the following Internal Revenue Service Center. ©

Copy B—For

Distributee
Instructions for Skip Person Distributee

General Instructions Specific Instructions

Part I.—Line 2a.—Enter the trust’s employer identification number from Part I of this form in 

column a, Part II, Form 706GS(D).

Purpose of Form.—Form 706GS(D-1) is used by a

trustee to report to the distributee and to the Internal

Revenue Service distributions from a trust that are

subject to the generation-skipping transfer tax. The

skip person distributee uses the information on Form

706GS(D-1) to complete Form 706GS(D), GenerationSkipping Transfer Tax Return for Distributions.

Part II.—Column a.—Use the same item number used

here for the corresponding entry in column a, Part II,

Form 706GS(D).

Column c.—The date of distribution is the date the

title to the property distributed passed from the trustee

to the distributee. This is the date used to determine

the value of the distribution.

Attach a copy of each Form 706GS(D-1) you

received during the year to your Form 706GS(D). You

should also keep a copy of them for your records.

Errors.—If you believe the trustee has made an error

on your Form 706GS(D-1), notify the trustee and ask

for a corrected Form 706GS(D-1). Do not change any

items on your copy. Be sure that the trustee sends a

copy of the corrected Form 706GS(D-1) to the IRS.

Column f.—Enter the tentative transfer amount in

column c, Part II, Form 706GS(D).