Which of the following strategies will achieve the greatest income tax savings at a decedents death?

Select one:

a. The decedent names his children as the beneficiary of his retirement plans.

b. The decedent names his spouse as the beneficiary of his retirement plans.

c. The decedent names his estate as the beneficiary of his retirement plans.

d. The decedent names his church as the beneficiary of his retirement plans.