Identify the correct statement regarding wealth transfer.

a$.$

Assets mentioned specifically in a will are not subject to probate fees.

b$.$

A parent can gift to children prior to death without attribution rules applying.

c$.$

The will distributes the estate to family members as per the wishes of the executor.

d$.$

Upon death, assets can be transferred to the common$-$law partner on a tax$-$deferred basis.