Self-directed retirement accounts such as Traditional and ROTH IRA accounts can be set up at

	a.	banks.
	b.	brokerage houses.
	c.	insurance companies.
	d.	mutual fund companies.
	e.	all of these.

If you goal is to minimize taxes in estate planning, the taxes that must be taken into account are all of the following except:

	a.	Estate Tax
	b.	Life insurance proceeds tax.
	c.	Income tax.
	d.	Gift tax.