Decedent Z had been an employee of Acme Corporation for 30 years prior to his death and a participant in Acme's qualified profit-sharing plan.Under the terms of the plan, Z's children are to receive the monthly annuity to which Z would have been entitled if he had lived until retirement.The current year cost of a comparable annuity is $180,000.Based on these facts, the amount includible in Z's gross estate attributable to the annuity is

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The amount includible in Z's gross estate attributable to the annuity is the current year cost of a comparable annuity, which is $180,000. This is because the value of the annuity that Z's children are entitled to receive as a result of his participation in the qualified profit-sharing plan is considered part of his gross estate.

Decedent Z Had Been an Employee of Acme Corporation for 30