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Which of the following is not considered a power to distribute income to or for the benefit of the grantor under IRC Section 677? A

Which of the following is not considered a power to distribute income to or for the benefit of the grantor under IRC Section 677?

A distribution may be made by a nonadverse party to the grantor's spouse

A possibility exists that the grantor might receive an interest back as a surviving spouse under a statutory right of election

A power is exercisable by the grantor's spouse to accumulate income for the benefit of the grantor

A power is exercisable by the grantor to apply the income of the trust to pay premiums on a second to die policy covering the grantor and his/her spouse.

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