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(1) Gran tor creates a trust with income to X or X's estate for Grantor's life, and a remainder to Y or Y's estate. What

(1) Gran tor creates a trust with income to X or X's estate for Grantor's life, and a remainder to Y or Y's estate. What is the result for Granter under Section 2038 when Granter predeceases all other parties in the following situations? This problem is similar to question (6) in Problem 4, relating to Section 2036. Consider the results under Section 2036; as well as Section 2038.

H. Grantor retains a power to order the third-party trustee to return all of the trust corpus to Grantor.

QUESTIONS TO ANSWER: I. Grantor retains the power in question (l)(h), above, but provides that it shall not become effective until six months after Grantor's notice that Grantor intends to exercise it.

J. Grantor names X trustee and retains a power in conjunction with X to direct that all of the trust corpus be returned to Grantor.

K . Grantor retains a power subject to X's and Y's approval to require the third-party trustee to return the trust corpus to Grantor.

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