Skip person.

Skip person. A skip person is
(1) An individual assigned to a generation more than one generation below that of the transferor (determined under the rules of section 2651); or
(2) A trust if—
(i) All interests in the trust are held by skip persons; or
(ii) No person holds an interest in the trust and no distributions, other than a distribution the probability of which occurring is so remote as to be negligible (including distributions at the termination of the trust), may be made after the transfer to a person other than a skip person. For this purpose, the probability that a distribution will occur is so remote as to be negligible only if it can be ascertained by actuarial standards that there is less than a 5 percent probability that the distribution will occur.


26 CFR § 26.2612-1

Scoping language

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