Multiple Choice

1. Which of the following powers avoid BOTH the gift tax and estate tax issues
   1. Crummy Power
   2. 5x5 Power + Crummy Power
   3. Hanging 5x5 Power + Crummy Power
   4. All of the above
2. Which of the following trust is typically not included in the surviving spouses estate?
   1. Credit Shelter Trust
   2. QTIP Trust
   3. General POA Trust
   4. None of the above are included in surviving spouses estate
   5. All of the above are included in the surviving spouses estate