A married couple wants to pass assets to heirs while minimizing estate tax and retaining some control. An appropriate estate-planning tool to discuss is:

a.An irrevocable trust that removes assets from the taxable estate
b.A margin account
c.A day-trading strategy
d.A variable-rate demand note

Explanation

An irrevocable trust can remove assets from the grantor's taxable estate while providing for distribution according to the grantor's wishes. It is a common estate-planning vehicle for tax efficiency and control over succession. Margin accounts and trading strategies are unrelated to estate transfer.

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