这道题想问一下

C是什么意思

Premiums paid by the policyholder are typically neither part of the policyholder's taxable estate at the time of his or her death nor are subject to a gratuitous transfer tax.

保单持有人支付的保费通常既不是保单持有人去世时应税遗产的一部分，也不需要缴纳无偿转让税。-->正确

The combination of a life insurance policy and a trust is likely to be redundant and unnecessary.

人寿保险单和信托的结合可能是多余和不必要的—>错误，两种是完全不同的产品。各有各的有点，资产完全可以一部分买寿险，从而避税；一部分创立trust（revocable or irrevocable trust）,比如revocable trust，当创立人需要用钱的时候，其实还是可以拿钱出来使用的，但买了寿险就不方便套现。所以trust和寿险的差异非常淡，结合二者是多数有钱人应用的方法，不是多余且非必要的。

Death benefits from a life insurance policy are usually taxable at favorable rates.

寿险的保险金通常会被征收一个优惠税率-->错误，通常不征税。

Premiums paid by the policyholder are typically neither part of the policyholder's taxable estate at the time of his or her death nor are subject to a gratuitous transfer tax.

正确。所以选择C