Problem: We reviewed best practices for sales to irrevocable grantor trusts. What are some the best practices discussed? a. When transferring a privately held business, recapitalize the entity as voting or non voting shares b. Gift at least 10% of the value to be sold, and do so significantly in time before selling assets into the trust c. Select assets with cash flow to enable the interest payments to the grantor under the terms of the promissory note d. All of the above