Subject to the provisions of section 3701 (relating to power of decedent), the Federal generation-skipping tax shall be apportioned as provided by Federal law and, to the extent not provided by Federal law, shall be apportioned by analogy to the rules specified in section 3702 (relating to equitable apportionment of Federal estate tax).
20 Pa.C.S. § 3705
Apportionment of Federal generation-skipping tax
Known as the Probate, Estates and Fiduciaries Code
The act spans §§ 20-101 to 20-925 (744 sections).
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.