What is the method of carefully coordinating all promotional activities to produce a consistent, unified message that is customer focused?

Which of the following statements is false?

A. The beneficiary of an estate or trust may be taxed on money required to be distributed whether actually distributed or not. B. Money distributed to a beneficiary from an estate is taxed twice-on the estate return and on the beneficiary's return. C. Tax-exempt interest distributed to a beneficiary is not taxable to the beneficiary. D. Losses of estates and trusts are generally not deductible by the beneficiaries.

________ refer to the formal documents that must be filed at the secretary of state's office of the state of organization of an LLC (limited liability company) to form the LLC

A) Operating agreements B) Certificates of interest C) Articles of organization D) Articles of amendment