A is corrent. The requirement is to determine which characteristic is an attribute of a complex trust. A complex trust is one in which the trustee (1) has the discretion whether to distribute or accumulate income, (2) may make charitable contributions, and (3) may distribute trust corpus. The number and type of income beneficiaries and the type of grantor have no effect on a trust’s classification as a complex trust. B is incorrect. Only complex trusts can distribute corpus. B is incorrect. Only complex trusts can distribute corpus. D is incorrect. Only complex trusts can distribute corpus.
