All the following statements concerning the selection of a trustee are correct EXCEPT

	A.	Individual trustees are not audited and consistently checked to the same degree as corporate fiduciaries.
	B.	If a beneficiary is also named as trustee, there is the opportunity to have greater flexibility in a trust as well as the most favorable tax consequences.
	C.	If a family member is selected as trustee, he or she is often placed in an uncomfortable, and perhaps untenable, position.
	D.	Corporate trustees are more likely to be able to deal with rapidly changing tax law and the complexity of investment, management, and other responsibilities of a fiduciary.