Generation Skipping Transfer Tax A gift or estate tax imposed on a property transfer that skips a generation. The tax limits the use of generation-skipping techniques as a means of avoiding estate taxes. Jayne is a partner at the law firm Sykora & Santini. Prior to law school, Jayne began her professional career as a marketing professional for American Republic Insurance Company in Des Moines, Iowa. Read more posts by Jayne Sykora.