Sam creates an irrevocable trust. Which of the following statements is true? A. The trust assets are included in Sam's estate if he is a beneficiary of the trust. B. The funded trust is an ILIT. The life insurance proceeds payable on Sam's death are included in his estate if he is the sole trustee of the ILIT. C. If the Sam dies within three years of giving an existing life insurance policy to the trust, the death proceeds are included in his gross estate. D. All of the above