MATCHING: -A Practice Available to Spouses to Join in Annual Gifts

Multiple Choice

MATCHING:
-A practice available to spouses to join in annual gifts and combine their individual gifts to donees to avoid gift taxes

A) marital deduction
B) charitable remainder
C) gift splitting
D) present interest
E) legal life estate
F) stepped-up basis
G) general power of appointment
H) term life insurance
I) disclaimer
J) bypass trust