For #23-27: Assume a mother, Jennifer, establishes a revocable Living trust that will be funded with her assets valued at $ 3.6 million at her death. The Trust will benefit her three children: Alexander, Jamar, and Tyren upon her passing.

26. True or False: If Jennifer gives Jamar a general power of appointment for his individual trust, the assets in the trust will not be included in Jamar's gross estate. 27. True or False: Jennifer's estate will have a tentative tax due but will not owe tax because of the estate tax credit