IRC Section 2042 deals specifically with the includability of life insurance proceeds in the gross estate of the insured. The proceeds are includable in the insured’s gross estate under IRC Section ...

What kinds of powers can an individual have (or exercise) over trust property without causing that property to be included in the individual’s gross estate at death? A recent private letter ruling ...

If a decedent was receiving a straight life annuity, there is no property interest remaining at the decedent’s death to be included in the decedent’s gross estate, as payments terminated at death. If ...

gross estate includes the fair market value of all of the decedent’s property. IRAs are part of the gross estate, but beneficiaries of inherited IRAs do not report taxable income until after they ...