Donald has created a trust for the benefit of his three nephews, Huey, Dewey, and

Louie, who are all minors. Donald plans on making annual contributions to the trust.

Donald would like at least some of his annual contributions to the trust to qualify for

the annual exclusion. What would be the best way to accomplish this goal?

A. Donald should make sure that he does not contribute more than $14,000 for

each nephew, or $42,000 in total, each year.

B. Donald should give his nephews an unlimited ability to remove funds from the

trust.

C. Donald should give his nephews the right to remove some or all of the annual

contribution from the trust for a limited period of time.

D. Donalds annual contributions to the trust will not qualify for the annual

exclusion under any circumstances.