Cause trust to be treated as grantor trust

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Which of the following would NOT cause a trust to be treated as a grantor trust? A. The grantor's spouse may substitute trust assets for other property of equal value B. The grantor's spouse is a potential trust beneficiary C. The grantor's spouse serves as trustee D. The grantor's spouse retains a 10% reversionary interest.

Reference no: EM131057647

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