1. All of the following trusts qualify for the unlimited marital deduction EXCEPT which?

a. The estate trust

b. The Family "B" trust

c. The power of appointment trust

d. The QTIP trust

2. Which statement concerning a QTIP trust is INCORRECT?

a. Beneficiaries other than a surviving spouse may receive trust income or principal while the surviving spouse is alive.

b. Trust assets are included in the surviving spouse's estate although the spouse was given a terminable interest in the property.

c. The decedent spouse's executor must elect QTIP treatment on the decedent's IRS Form 706.

d. A surviving spouse can be given the power to appoint the greater of $5,000 or 5% of the trust corpus each year.