How much of the trust corpus is included in xs gross estate

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Problem

S died in 2007 leaving property worth $ 500,000 in trust. The income was payable to X for life, remainder to Y. X and Y were both granted teh unlimited right to invade the corpus for the benefit of X if they both agreed. Without ever exercising the right to draw upon the corpus, X died. How much, if any, of the trust corpus (still worth $ 500,000) is included in X's gross estate?

Reference no: EM131972196

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