Form    706-GS(D-1)                              Notification of Distribution From a                                                    OMB No. 1545-1143
 (Rev. October 2008)                                       Generation-Skipping Trust                                                      
Department of The Treasury            Complete for each         skip person distributee. See separate instructions.                 Copy A: Send to IRS
Internal Revenue Service                                        For calendar year 
                                                                                                                                     
 Part I           General Information
                   
 1a    Skip person distributee’s identifying number (see instructions)               2a Trust’s employer identification number (see instructions)
                                                                                         
 1b    Skip person distributee’s name, address, and ZIP code                         2b Trust’s name, address, and ZIP code
                                                                                         
 Part II          Distributions
                   
 3     Describe each distribution below. (see instructions)
    a                                 b                                  c              d                    e                                   f
 Item                    Description of property                         Date of     Inclusion               Value                          Tentative transfer
  no.                                                                   distribution  ratio              (see instructions)         (multiply col. e by col. d)
                                                                                                                                     
    1  

 Part III         Trust Information  (see instructions)
        
 4     If this is not an explicit trust, check here and attach a statement describing the arrangement that makes its effect 
       substantially similar to an explicit trust
                                                                                                                                                 
 5     Has any property been contributed to this trust since the last Form 706-GS(T) or (D-1) was filed? If “Yes,” attach                                 Yes  No
       a schedule showing how the trust’s inclusion ratio has been refigured
 6     Have any contributions been made to this trust since the last Form 706-GS(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
 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                                                                                            Date        

Address        
                                                                                                                                                   
 For Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions.                  Cat. No. 10328B     Form 706-GS(D-1) (Rev. 10-2008)

 Form     706-GS(D-1)                Notification of Distribution From a                                      OMB No. 1545-1143
                                                                                                               
 (Rev. October 2008)                             Generation-Skipping Trust
Department of The Treasury     Complete for each   skip person distributee. See separate instructions.        Copy B: For
Internal Revenue Service                           For calendar year                                          Distributee
                                                                                                               
  Part I          General Information
                   
  1a    Skip person distributee’s identifying number (see instructions) 2a Trust’s employer identification number (see instructions)
                                                                            
  1b    Skip person distributee’s name, address, and ZIP code           2b Trust’s name, address, and ZIP code
                                                                            
 Part II          Distributions
                   
  3     Describe each distribution below (see instructions).
     a                         b                            c              d             e                         f
  Item                   Description of property         Date of        Inclusion        Value                Tentative transfer
   no.                                                  distribution     ratio    (see instructions)      (multiply col. e by col. d)
                                                                                                           
     1  

Skip person distributee. To report this distribution, you must file Form 706-GS(D), Generation-Skipping Transfer Tax Return for
Distributions, at the following address: Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.
For  Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions.               Form706-GS(D-1)(Rev. 10-2008)
                                                                                                                     

                           Instructions         for Skip Person Distributee

 General Instructions                                  Specific Instructions
Purpose of Form                                       Part I
Form 706-GS(D-1) is used by a trustee to report to the 
distributee and to the Internal Revenue Service       Line 2a. Enter the trust’s employer identification
distributions from a trust that are subject to the    number from Part I of this form on Form 706-GS(D),
generation-skipping transfer tax. The skip person     Part II, column a.
distributee uses the information on Form 706-GS(D-1)   
                                                      Part II
to complete Form 706-GS(D), Generation-Skipping
Transfer Tax Return for Distributions.                 Column a. Use the same item number used here for
   Attach a copy of each Form 706-GS(D-1) you         the corresponding entry on Form 706-GS(D), Part II,
received during the year to your Form 706-GS(D). You  column b.
should also keep a copy for your records.              Column c. The date of distribution is the date the title
                                                      to the property distributed passed from the trustee to
Errors
                                                      the distributee. This is the date used to determine the
If you believe the trustee has made an error on your  value of the distribution.
Form 706-GS(D-1), notify the trustee and ask for a     
corrected Form 706-GS(D-1). Do not change any items   Column f. Enter the tentative transfer amount on Form
on your copy. Be sure to ask the trustee to send a    706-GS(D), Part II, column c.
copy of the corrected Form 706-GS(D-1) to the IRS.