# § 2613. Skip person and non-skip person defined
**(a)** **Skip person** For purposes of this chapter, the term “skip person” means—
**(1)** a natural person assigned to a generation which is 2 or more generations below the generation assignment of the transferor, or
**(2)** a trust—
**(A)** if all interests in such trust are held by skip persons, or
**(B)** if—
**(i)** there is no person holding an interest in such trust, and
**(ii)** at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person.
**(b)** **Non-skip person** For purposes of this chapter, the term “non-skip person” means any person who is not a skip person.
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**Source Credit**: (Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1884; amended Pub. L. 95–600, title VII, § 702(n)(2), (3), Nov. 6, 1978, 92 Stat. 2935, 2936; Pub. L. 96–222, title I, § 107(a)(2)(B), Apr. 1, 1980, 94 Stat. 222; Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2720; Pub. L. 100–647, title I, § 1014(g)(5)(A), Nov. 10, 1988, 102 Stat. 3564.)
## Editorial Notes
### Amendments
1988—Subsec. (a)(1). inserted “natural” before “person”.
1986— amended section generally, substituting definitions of “skip person” and “non-skip person” for former provisions which defined and applied the terms “taxable distribution”, “taxable termination”, “younger generation beneficiary”, and “related or subordinate trustee”.
1980—Subsec. (e)(2)(A)(i). , inserted “(other than as a potential appointee under a power of appointment held by another)” after “trust”.
Subsec. (e)(2)(B). , redesignated cls. (iii) to (v) as (iv) to (vi), added cl. (iii), and struck out cl. (vi) which related to an employee of a corporation in which the grantor or any beneficiary of the trust is an executive.
1978—Subsec. (b)(2)(B). , substituted “a present interest and a present power” for “an interest and a power” and “present interest or present power” for “interest or power” wherever appearing.
Subsec. (e). , inserted provisions relating to powers of independent trustees and definition of a related or subordinate trustee.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1986 Amendment
Section applicable to generation-skipping transfers (within the meaning of ) made after , except as otherwise provided, see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1978 Amendment
> **“(A)** Except as provided in subparagraph (B), the amendments made by this subsection [amending this section, section 2602 of this title, and provisions set out as a note under section 2601 of this title] shall take effect as if included in chapter 13 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] as added by section 2006 of the Tax Reform Act of 1976 [Pub. L. 94–455, title XX, § 2006, Oct. 4, 1976, 90 Stat. 1879].
>
> **“(B)** The amendment made by paragraph (1) [amending provisions set out as a note under section 2601 of this title] shall take effect on October 4, 1976.”
, , , as amended by , , , provided that: