这道题书后给的答案太长了，考试的时候不太可能有那么多时间写。如果按下面这两段话答，可以吗？
"Skipping a genration increases the FV of the gift by a factor of 1/(1-t), so transferring the investment portfolio assets directly to the thrid generation may reduce transfer tax liabilities"
书上给的答案：
“Transferring their investment portfolio assets directly to the third genera
tion (grandson), the Halls may reduce transfer tax liabilities. In jurisdictions that tax gifts or bequests, transfers from the first generation to the second will be taxed. The same capital may be taxed again if it is transferred from the second to third generation and the second generation’s estate is taxable. Transferring capital in excess of the second generation’s needs for spending, safety, and flexibility directly to the third generation can avoid a layer of this double taxation. However, in the United States, taxing authorities discourage this strategy by imposing a special generation skipping tax. This tax, in addition to the usual transfer tax, is imposed on transfers to grandchildren or subsequent generations and is intended to produce the same overall tax effect had the assets passed sequentially through two generations.”
