Carlos recently established an ILIT and transferred his life insurance policy with a death benefit of $1,250,000 into the trust. Carlos named his wife, Susanne, and his two children from a previous marriage as Crummey beneficiaries; they are entitled to withdraw the greater of $5,000 or 5% from the trust each year. Carlos wants to reduce the gift tax value of the $50,000 premiums transferred to the trust this year and avoid Crummey lapses. What gifting techniques are available to Carlos to reduce the taxable gift? Circle all that apply.

A.    Annual exclusions of $15,000 for each beneficiary.

B.    Gift splitting, if Susanne consents.

C.    A marital deduction for a portion of the gift tax attributed to Susanne.

D.    Annual exclusions of $5,000 for each beneficiary.