Short answer problem. Please cite the applicable regulation, case, or other authority in support of your answer/analysis. Please note if the answer is yes or no, and could be it depends please state what the issue is and what additional information you would need to answer the problem.

1. G creates a trust, income to be accumulated until Gs son, S, is 21, at which time accumulated income and corpus is to be distributed to S or Ss estate.

A) What other terms are necessary to qualify the transfer for the exclusion?

B) If all necessary terms were in the trust document, and the trustee was empowered to expend income or corpus only for Ss support, would the exclusion be available?

C) Would the exclusion be available if the trust were to terminate when S reached 25 and S had the right to demand the corpus and accumulated income at age 21?

D) Would the exclusion be available if corpus and accumulated income were payable to S at age 18?

E) Would the exclusion be available if only accumulated income are payable to S at age 21?