Which of the Following Is NOT a Valid Reason for Using

Which of the following is NOT a valid reason for using an alter ego trust?

A) An alter ego trust removes property from the estate of the settlor, and these assets will not be subject to probate procedures on the death of the settlor.
B) The trust could be established in a low rate province resulting in a tax savings on the death or emigration of the settlor.
C) The trust will be subject to lower tax rates, and can be used to split income with the settlor.
D) If all assets have been transferred to an alter ego trust prior to the death of the settlor, the settlor does not need to leave a will, which could be easily challenged. It is not as easy to challenge the validity of a trust.