Under the '5 and 5' power in a trust, what is the maximum amount a beneficiary can withdraw annually without adverse estate tax consequences?
-
A
The greater of $5,000 or 5% of the trust corpus
-
B
The lesser of $5,000 or 5% of the trust income
-
C
Exactly $5,000 regardless of trust size
-
D
5% of the trust corpus only