Similar to grandfamilies, the term "skipped-generation families" is also defined as families in which grandparents are raising their grandchildren, however, unlike grandfamilies where the parents may or may not be present in the home, in skipped generation families, the parents are absent from the household (Goodman, 2007).
Printed materials, including fact sheets containing key information about national and local programs, and organizations supporting family care arrangements such as kinship care, grand-families, and skipped generation families, which include phone numbers, should be made available for those families who lack or have limited access to technology.
In the case of a direct skip, the GSTT is payable at the time of the transfer, not upon the death of the person in the skipped generation
(e.g., the GSTT is payable upon the grandfather's death, not when the child dies).
Although closeness between grandmother and grandchild was related to better health in skipped generation
families, conflict was more salient, overriding this effect.
The trust can't provide financial security for the intervening skipped generation
, since the client's contributions to the trust must pass directly to the skip person.
under the estate and gift tax rules to the GSTT based on the status of the skip person and the status of the person in the skipped generation
; the final regulations provide that the GSTT applies only when an estate or gift tax is imposed on the transfer of property.
"This is a region where there are quantum leaps and technology has skipped generations
and we have reached a stage in science where the move from concept to realisation has moved from centuries, to decades, to years and even months in some cases."