Four years prior to death,a decedent makes a gift of an insurance policy on his life.In testing for the percentage requirements of the special use valuation method (i.e.,§ 2032A),the life insurance policy is considered.

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For testing purposes,only gifts of insurance policies made within three years of death are included in the gross estate.§ 2035(c)(1)(B).

Four Years Prior to Death,a Decedent Makes a Gift of an Insurance