Let's change Fred's, (from question 4), circumstances. His wife, Christina, is not a US Citizen. He comes to you before he dies and says that he wants to make sure that Christina can receive his assets (which will exceed $16,000,000) when he dies and have the unlimited marital deduction or at least defer estate taxes until Christina dies. Is there an estate planning tool (trust or otherwise) that can allow Fred to transfer his assets at death to Christina and be able to use the unlimited marital deduction? (yes or no)