ll or any other transfer in which the Grantor is the transferor for purposes of the generation•skipping tax. Generally, the Grantor anticipates that the Grantor's Executor will elect to allocate this exemption first to direct skips as defined in Code section 2612, then to Trust, unless it would be inadvisable based on

ll or any other transfer in which the Grantor is the transferor for purposes of the generation-skipping tax. Generally, the Grantor anticipates that the Grantor's Executor will elect to allocate this exemption rust to direct skips as defined in Code section 2612, then to Trust, unless it would be inadvisable based on