Jamal and Tamika Thorne, husband and wife, create IDGTs for one another. To avoid the reciprocal trust doctrine, the Thornes should be sure not to:

I. Create the trusts at the same time

II. Include lifetime and testamentary powers of appointment in only one of the trusts

III. Have both trusts include sprinkle provisions for descendants

	a.	II only
	b.	I and II
	c.	I and III
	d.	I and II and III