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At the Time of His Death, Jason Was a Participant

Question 99

Multiple Choice

At the time of his death, Jason was a participant in Silver Corporation's qualified pension plan and group term life insurance. The balance of the survivorship feature in his pension plan is: At the time of his death, Jason was a participant in Silver Corporation's qualified pension plan and group term life insurance. The balance of the survivorship feature in his pension plan is:   The term insurance has a maturity value of $100,000. All amounts are paid to Pam, Jason's daughter. One result of these transactions is: A)  Pam must pay income tax on $300,000. B)  Pam must pay income tax on $1,100,000. C)  Jason's gross estate must include $1,200,000. D)  Jason's gross estate must include $1,500,000.
The term insurance has a maturity value of $100,000. All amounts are paid to Pam, Jason's daughter. One result of these transactions is:


A) Pam must pay income tax on $300,000.
B) Pam must pay income tax on $1,100,000.
C) Jason's gross estate must include $1,200,000.
D) Jason's gross estate must include $1,500,000.

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