Which of the following is true with regard toestate planning when at least some family members are not U.S. citizens:

Question 1 options:

a The tests for determining if an alien is a U.S. resident is different for federal income tax law than it is for federal estate tax law

b The test for determining if an alien is a U.S. resident are the same for federal and estate tax law

c When the surviving spouse is a U.S. citizen living outside of the U.S. the issue is the availability of the gift or estate tax merital deduction fortransfers of assets to a trust for the spouse

d If the client is a U.S. citizen it makes a great deal of difference to the imposition of estate and gift taxes whether or not he/she is residing in the U.S.