In a Typical Estate Freeze Involving Family Limited Partnerships Established

In a typical estate freeze involving family limited partnerships established by parents for their children:

A) By gift, the parents transfer interests as general partners, retaining the limited partnership interests.
B) By gift, the parents transfer limited partnership interests, retaining the general partner interests.
C) The interests transferred to the children involve the control of the business.
D) As to the interests passing to the children, large discounts are claimed due to the blockage factor.
E) None of the above.