Rachel is interested in establishing an alter ego trust, rather than an inter vivos trust. She knows that there is some conditions that must be fulfilled for her inter vivos trust to be an alter ego trust. Which of the following statements is FALSE?

		Rachel must be entitled to receive all of the income that the trust earns prior to her death
		Rachel must be at least 60 years of age at the time she creates the trust
		Rachel must have created the trust after 1999
		Rachel must be the only individual who has access to the capital of the trust during her lifetime