Generation-skipping transfer tax (GST) applies when a person omits their own children as beneficiaries and instead leaves the inheritance directly to their grandchildren. The GST tax rates and exemptions were also changed in the 2001 law. The GST exemptions match the estate tax exemptions, and the top tax rate falls accordingly, to a rate of 45 percent in 2009. Mirroring the estate tax, the GST tax also contains a sunset provision for 2010 only.