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Cole wants to leave various investment assets to the local humane society and receive some immediate tax benefits. He also wants to continue to benefit from the income generated by those assets during his lifetime. His financial planner recommends that Cole establish an Inter Vivos trust with Cole as the income beneficiary to meet his objectives. What statement is true?
A) Cole would be the remainderman.
B) The humane society would be named the capital beneficiary of the trust.
C) The trust would have to be revocable.
D) Cole would receive a tax receipt for the fair market value (FMV) of the assets transferred to the trust
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