In re the Estate of Kaskel

OPINION OF THE COURT

Renee R. Roth, S.

The question presented in this proceeding is whether the court may reform the will of a testator, who died many years before the enactment of the first generation-skipping transfer tax (GST), so that a trust created thereunder can qualify for the GST $1 million exemption for his recently deceased wife.

When Alfred L. Kaskel died in 1968, neither the former version nor the current version of the generation-skipping *279transfer tax had been enacted. The current version was enacted on October 22, 1986 as part of the Tax Reform Act of 1986 (TRA 1986). This new…