Randy and Janet have an estate worth $20 million and all of the assets are titled in Randy's name. After meeting with a financial planner, the couple established the following estate planning objectives: To give the surviving spouse lifetime and testamentary control over assets that will be professionally managed; to utilize their unified credits; and to minimize their total estate tax liability for their combined estates. Which techniques and trusts will accomplish their goals? The ALI defines a domestic partnership as two persons of the same or opposite sex