Crummey Trust 2503(b) Trust 2503(c) Trust Custodial Account 3. (16 points) Does the income accumulate or is the income distributed to beneficiary? Answer Accumulate or Distributo Trust matures when Beneficiary tums Age 18/217 Yes or No2 GRAT OPRT Family Limited P'ship Installment Sale 4. (8 points) Estate Freeze technique ?? Answer Yes or No? Is this a SALE or a GIFT? Answer Sale or Gift Crummey Trust 2503(b) Trust 2503(c) Trust Custodial Account 3. (16 points) Does the income accumulate or is the income distributed to beneficiary? Answer Accumulate or Distributo Trust matures when Beneficiary tums Age 18/217 Yes or No2 GRAT OPRT Family Limited P'ship Installment Sale 4. (8 points) Estate Freeze technique ?? Answer Yes or No? Is this a SALE or a GIFT? Answer Sale or Gift