Multiple Choice

1. Which of the following are NOT included in the gross estate of the surviving spouse

a. QTIP Trust

b. General POA Trust

c. Credit Shelter Trust

d. All are included in the gross estate

2. Which of following are not required for a trust to qualify as a QDOT

a. The trustee must be a US Citizen

b. The trustee must have enough US based assets to cover the estate tax

c. The trustee has the right to withhold estate tax on distributions

d. The trust beneficiary is a US Citizens