Doris, 55, has $100,000 in liquid assets that she would like to transfer to her nephew, Matt, 22, for his comfort and welfare. Doris would like Matt to receive the income produced by these assets annually until he is 35. At that time, she would like to give the assets to him outright.

Which one of the following is the most appropriate lifetime transfer technique for Doris to use to achieve her objectives?

A) A 13-year reversionary trust

B) An Internal Revenue Code Section 2503(b) trust

C) An Internal Revenue Code Section 2503(c) trust

D) A gift of the assets under the provisions of the Uniform Gifts to Minors Act