A taxpayer created an irrevocable trust created a trust for himself, his spouse and his lineal descendants. He later died, followed by his spouse. A second taxpayer created a trust for himself and later amended it to have income paid equally to his children for life. The second taxpayer later amended the trust to release his right to revoke. A subsequent court order divided the second taxpayer's trust into two irrevocable equal trust for the benefit of the taxpayer's spouse and her descendants and one for the benefit of his son and his descendants. The beneficiaries of one of the divided trusts and the taxpayer's trust were the same. These trusts owned farmland, but the tracts owned by each trust was acquired at different times and some of the tracts were landlocked. The trustees of the trusts want to sell the property in a coordinated sale to a limited partnership owned by a lineal descendant of each taxpayer. The IRS determined that the sale would not trigger GSTT and would not be a taxable gift. Priv. Ltr. Rul. 20151021 (Oct. 16, 2014).