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Which of the Following Statements Is Not a Characteristic of a Complex

Question 42

Multiple Choice

Which of the following statements is not a characteristic of a complex trust?


A) A complex trust may have both "first-tier" and "second-tier" beneficiaries.
B) A complex trust may not make any charitable contributions during the year.
C) A complex trust that is not required to distribute all income currently may only claim a $100 personal exemption.
D) A complex trust may make distributions of both trust income and corpus.

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