Gift of residence to irrevocable trust, 709 help

Technical topics regarding tax preparation.
#1
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Joined:
4-Sep-2019 9:51am
Location:
New York
Client gifts her home to a retained life estate for Medicaid purposes. Trust document states that when she dies, the assets in the trust estate go to:
Trustee 100% (brother)
If Trustee dies first, then to sister in law.
If she dies, then it goes to settlor's niece and nephew 50/50. The niece and nephew are younger by more than 37.5 years, which I believe would be considered skip persons.

1. Since this "may later be subject to GST" if brother and sister in law die first, I believe I have to enter the gift of the home on Schedule A, Part 3, correct?
2. On Schedule A, Part 3, am I entering just the Trustee's name and gift information? (I use Ultratax, and it's ignoring the Irr Trust info and just entering the trustee as the donee.

Thanks for any help!! The person I usually use for Trust issues isn't available. I hate working on these.
 

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