45. Properly identify the titling method that will not serve as a Will Substitute and will cause the assets to be subject to probate.

A.Real Property held as Tenancy in Common with the decedent's son. B. Annuity contract benefits payable to the beneficiary . C. Revocable Trust with the decedent's spouse as the beneficiary to pass both real and personal property . D. An IRA account naming the decedent's children as beneficiaries.

46. Which of the following is not a feature of both the Federal Gift and Estate Tax?

A. Progressive Tax Rate B. Choice of Valuation Dates C. Cumulative D. Unified