Instructions for Skip-Person Distributee

General Instructions

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 which 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), Generation-Skipping Transfer
Tax Return for Distributions.

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.

Specific Instructions

Part l.—Line 2a.—Enter the trust’s employer
identification number from Part | of this form in column a,
line 2, Schedule A, Form 706GS(D).

Part II.—Column a.—Use the same item number used
here for the corresponding entry in column a, line 2,
Schedule A, 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.

Column d.—Enter the inclusion ratio in column b, line 2,
Schedule A, Form 706GS(D).

Column e.—The trustee is only required to provide the
value of distributions which have an objectively
determinable value, such as cash or regularly traded stocks
or bonds, but may provide the value of other property. You
must provide the value of all property not valued by the
trustee. See Form 706GS(D) for instructions on how to
value property.

U.S. Government Printing Office: 1990-262-151/00101


_ Notification of Distribution From a (OMB No. 1545-1143
ron T06GS(D-1) Generation-Skipping Trust Expires 11-3092

(February 1990) . Fete? ‘ i
(Complete for each skip-person distributee—see separate instructions.) Copy A—Send to IRS

Department of The Treasury

Internal Revenue Service Calendar Year 19 ....

Part General Information

Ta 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)

a b c d e
Item # Description of property Date of distribution Inclusion ratio (see inate ions)
1

Trust Information (see instructions)

4 If this is not an explicit trust, check the box and attach a statement describing the arrangement that makes its effect
substantially similartoanexplicittrust.. 2. 6. ee ee

5 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 .

6 Have any contributions been made to this trust since the last Form 706GS(T) or (D- 1) was 1s filed that w were e not included ir in
calculating the trust's inclusion ratio? If “Yes,” attach a statement explaining why the contributions were not included

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

Under penalties of perjury, | declare that | 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 >

Signature of preparer other than trustee >

Address >
For Paperwork Reduction Act Notice, see page 1 of the separate trustee’s instructions to this form. Forn 706GS(D-1) (2-90)





rom T06GS(D-1) Notification of Distribution From a OMB No. 1545-1143

(February 1990) Generation-Skipping Trust Eepres 143082

Department of The Treasury (Complete for each skip-person distributee—see separate instructions.) Copy B—For
Internal Revenue Service Calendar Year 19.... Distributee
General Information

Ta Skip-Person Distributee s identifying number (see instructions) 2a Trust's EIN (see instructions)

Tb 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)

a b c d e
Item # Description of property Date of distribution Inclusion ratio (see inate tions)
1

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 (Note: For returns filed in 1990 only, file all Forms 706GS(D) at the
Internal Revenue Service Center, Philadelphia, PA 19255). >

For Paperwork Reduction Act Notice, see page 1 of the separate trustee's instructions to this form. Form 706GS(D-1) (2-90)