A skip person is an individual two or more generations below the the transferor. 26 U.S.C. § 2613(a)(1).
A trust also counts as a skip person if all interests are held by skip people. 26 U.S.C. § 2613(a)(2).
Entities are treated as being owned by the individuals owning them. 26 U.S.C. § 2651(f)(2).
A skip person has an interest in a trust if he can receive current distributions of income or principal. 26 U.S.C. § 2552(c).
This is different that what is a "present interest" for annual exclusion purposes.