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At the Time of His Death,Lance Held a Life Estate

Question 114

Multiple Choice

At the time of his death,Lance held a life estate in the LM Trust.Under which of the following circumstances will the LM Trust not be included in his gross estate?


A) The trust was created by Lance's deceased wife and the executor of her estate did not make a QTIP election.
B) The trust was created by Lance's father.
C) The trust was created by Lance and is irrevocable.
D) The trust was created by Lance and was revocable.He released the power to revoke two years before his death.
E) Choices a.and b.but not c.and d.

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