Brenda has a large estate of $12,000,000. Her husband, Richard, is a great husband and father, but cannot manage money. Brenda wants to make sure Richard has sufficient income to live on after her death if she predeceases him, but does not want him to have unfettered access to the principal. She wants her three children to receive equal shares of her estate at Richard's death. Which is the most appropriate technique to use for her estate plan?

Select one:

a. Put all assets in a "A" trust.

b. Put all assets into a QTIP trust.

c. Create a credit shelter trust (B) equal to the exemption equivalent (will a provision for no invasion of principal) with the balance going into a QTIP trust, each with an outside trustee.

d. Place the entire estate into an estate trust.