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OCR: Form 706 (ReY a-93} SCHEDULE R Generation -Skipping Transfer Tax Note: TO avoid apptication of the deamea ues Form 706 and Schedufe shau!d be ffled to allocate the GST examption to trusts that may fater have taxable terminations or distributions under section 2612 even the is not required to be filed to report estate GST tax The GST ta 15 imposed taxabis transfers ofinterests uadodu tocated outside the United States as well as oraperty Jocated inside the United States Part Exemption Reconciliation (Section 2631) and Section 2652(a(3) Special QT{P} Election Check box you are making section 2652{a}{3} (spocial QTIP election see instructions} See statement attachod Maximum alowabla GST exemption 51 000 000 GST exemption aliocated by the decedent against decedent's lifetime transfers Total GST ...