Complete the following sentences:

a) When the surviving spouse will not need trust assets or income, the ______ trust is a good planning choice.

b) To date no state has adopted ______ as has been adopted for federal estate taxes at the death of the second spouse.

c) Beginning 2005 the federal ______ for state death tax was phased out.

d) Some states have ______ from the federal credit for state death tax and have implemented their own state-level estate tax.

e) ______ tax statutes have not imposed a separate state-level estate or inheritance tax.