1. Before her death the decedent was the donee of an A. This is includible in the decedent's gross estate under inter vivos power of appointment. The trust instrument provided that during her lifetime the 2035. donee of the power had the right to appoint the property to anyone, including her herself, her B. This is includible in the decedent's gross estate under estate, her creditors, or the creditors of her estate, 2036 (a) (1). with the consent of the grantor. C. This is includible in the decedent's gross estate under 2. If assets are includible in the gross estate under 2036 (a) (2). $2036 (a) the amount that is brought back into the gross estate is. 3. In 2014 the decedent created a completed gift irrevocable trust and retained the right to 10% of the combined classes of stock of a closely held corporation in the trust. What is the value of assets included in the decedent's gross estate under $2036(b)? F. This is includible in the donee's gross estate under $2042. 4. In her will the decedent created a trust (not a QTIP trust) which pays income to her spouse for the G. The value of the property subject to the decedent's spouse's life, with the remainder passing according powers when she died. to a testamentary power of appointment that the spouse has. The spouse can only appoint the assets H. The entire value of the property transferred by the to a class consisting of any of the spouse's decedent. descendants. I. This is a terminable interest, therefore not an 5. In her will the decedent provides a charitable gift to allowable marital deduction in the decedent's estate. the University of Delaware if her son graduates from the University of Delaware. J. This is a terminable interest, however is it an 6. In 2007 the decedent transferred ownership of an exception to the terminable interest rule, therefore insurance policy on her life to an inter vivos trust, it is an allowable marital deduction in the decedent's but she retained the right to change the estate. beneficiaries of the policy. The decedent died in 2017. K. This is a charitable deduction in the decedent's estate. 7. If assets are includible in the decedent's gross estate under 2038 what is the amount that is brought L. This is not a charitable deduction in the decedent's back into the decedent's gross estate? estate. 8. In her will the decedent provided a lifetime interest M. None of the above. in a trust for the benefit of her spouse, unless and until the spouse remarries. 9. The decedent made an annual exclusion gift to her son in 2015. She died two years later. 10. During her lifetime the decedent created a trust for her children. She was the trustee and retained the right to accumulate or distribute income. 1. Before her death the decedent was the donee of an A. This is includible in the decedent's gross estate under inter vivos power of appointment. The trust instrument provided that during her lifetime the 2035. donee of the power had the right to appoint the property to anyone, including her herself, her B. This is includible in the decedent's gross estate under estate, her creditors, or the creditors of her estate, 2036 (a) (1). with the consent of the grantor. C. This is includible in the decedent's gross estate under 2. If assets are includible in the gross estate under 2036 (a) (2). $2036 (a) the amount that is brought back into the gross estate is. 3. In 2014 the decedent created a completed gift irrevocable trust and retained the right to 10% of the combined classes of stock of a closely held corporation in the trust. What is the value of assets included in the decedent's gross estate under $2036(b)? F. This is includible in the donee's gross estate under $2042. 4. In her will the decedent created a trust (not a QTIP trust) which pays income to her spouse for the G. The value of the property subject to the decedent's spouse's life, with the remainder passing according powers when she died. to a testamentary power of appointment that the spouse has. The spouse can only appoint the assets H. The entire value of the property transferred by the to a class consisting of any of the spouse's decedent. descendants. I. This is a terminable interest, therefore not an 5. In her will the decedent provides a charitable gift to allowable marital deduction in the decedent's estate. the University of Delaware if her son graduates from the University of Delaware. J. This is a terminable interest, however is it an 6. In 2007 the decedent transferred ownership of an exception to the terminable interest rule, therefore insurance policy on her life to an inter vivos trust, it is an allowable marital deduction in the decedent's but she retained the right to change the estate. beneficiaries of the policy. The decedent died in 2017. K. This is a charitable deduction in the decedent's estate. 7. If assets are includible in the decedent's gross estate under 2038 what is the amount that is brought L. This is not a charitable deduction in the decedent's back into the decedent's gross estate? estate. 8. In her will the decedent provided a lifetime interest M. None of the above. in a trust for the benefit of her spouse, unless and until the spouse remarries. 9. The decedent made an annual exclusion gift to her son in 2015. She died two years later. 10. During her lifetime the decedent created a trust for her children. She was the trustee and retained the right to accumulate or distribute income