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Mary's husband, Patrick, died two years ago. Patrick's will included the following three testamentary trusts: a trust for the benefit of Mary's children, but giving

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Mary's husband, Patrick, died two years ago. Patrick's will included the following three testamentary trusts: a trust for the benefit of Mary's children, but giving Mary a general power of appointment over the trust assets for the remainder of her life (GPOA Trust), a bypass trust for the benefit of Mary's children, but giving Mary a power to invade the trust assets for an ascertainable standard for the remainder of her life (Bypass Trust), and a charitable trust for the benefit of Mary's alma mater (Charitable Trust). At Mary's death, which of the trusts assets will be included in her gross estate? 1. GPOA Trust. 2. Bypass Trust. 3. Charitable Trust. 1 only 1 and 2 2 and 3 None

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