The spousal lifetime access trust $($SLAT$)$ strategy has several risks associated with it$.$ Which risk listed below is not associated with the SLAT strategy?

Group of answer choices

The marriage between the grantor$-$spouse and the beneficiary$-$spouse of a SLAT may end in a divorce.

The IRS challenges the SLAT strategy utilizing the reciprocal trust doctrine.

The remainder beneficiary may die before the grantor$-$spouse.

The beneficiary$-$spouse of a SLAT may die before the grantor$-$spouse.