Choice "b" is correct. When the creator is treated as the owner of a trust,
it is referred to as a grantor trust.
Choice "a" is incorrect. When the creator is treated as the owner of a trust,
it is referred to as a grantor trust. Therefore, it is not a simple
trust.
Choice "c" is incorrect. When the creator is treated as the owner of a trust,
it is referred to as a grantor trust. Therefore, it is not a complex
trust.
Choice "d" is incorrect. When the creator is treated as the owner of a trust,
it is referred to as a grantor trust. Therefore, it is not a pre-need funeral
trust.
