For those of you who want to get down and dirty with respect to the federal generation-skipping tax, then “Time Traveling and Generation-Skipping in 2010 and Beyond,” is a must read.  Here’s the abstract:

“In this article, McCaffrey and Schneider look at the GSTT, its prospects, and the complications that the 2010 suspension of its application and its future reinstatement are likely to cause. The one-year reprieve from the GSTT creates several difficult questions.”