Find which included in the gross estate

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Question 1: Which of the following are included in the gross estate?

Option A. Proceeds from life insurance policy owned by the decedent insured that was assigned to a ILIT 2 years before death of the insured

Option B. A secular trust where the only income beneficiary was the decedent's spouse

Option C. Property where the decedent had a reversionary interest of less than 1% of the value

Option D. Gift taxes paid two years prior to the decedent's date of death for gifts made four years earlier

Reference no: EM132498835

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