In a Grantor-Retained Annuity Trust

In a grantor-retained annuity trust:

A) there is an attempt to minimize taxes on a family by creating two classes of stock-preferred stock,whose value is locked in,and common stock,whose value reflects the market value of the business.
B) a business owner can pass on up to $10,000 annually,which is exempt from federal gift taxes.
C) the grantor retains the voting power and interest income from the stock in the trust for up to ten years.
D) the surviving owner or heir of a family business has the right to purchase the stock of the deceased owner at a price established by a predetermined formula.