Mr. B died in 2019 at the age of 72.

In his will, Mr. B made several bequests to the members of his family. The executor of B’s estate wants to know which of the following bequests constitute generation-skipping transfers.

a. A testamentary trust to pay the income among Mr. B’s four sons in such shares as the trustee determines. The trust agreement provides that, upon the death oft he first son to die, onefourth oft he trust shall be paid to his descendants per stirpes.

b. A trust under which the trustee may distribute income among Mr. B’s descendants or apply the income for the benefit of any one of them. The trustee decides to pay the college tuition and medical school tuition for Mr. B’s grandchildren.

c. Mr. B’s bequeathal of the ABC Widget Company to his son, M. M decides to disclaim the property in compliance with Code Sec. 2518 because the company would interfere with his acting career. As a result, the ABC Company passes to M’s son.

d. A trust to be created under which the trustee may distribute income or corpus to any of Mr. B’s children or his remote descendants. The trustee makes several distributions to Mr. B’s grandchildren because they really loved their grandfather.