$1.$Irene created an irrevocable trust funded with stock paying monthly dividends. Betty, her longtime girlfriend, was named the trustee. Betty was the income beneficiary for $10$ years $($receiving the dividends$).$ The trust stated that after the expiration of the term of years, the trustee had a full discretion to appoint the corpus of the trust to anyone. The remainder men were Irene$$s sons Jim and Jules in case Betty did not exercise her power of appointment. Betty died in $2024$ without exercising her power of appointment. Answer the following questions:

a$.$ Was the trust value as of Betty$$s date of death included in Betty$$s estate?

b$.$ State why it would or would not be included in Betty$$s estate.

$2.$ Irene created an irrevocable trust funded with stock paying monthly dividends. Betty her longtime girlfriend, was named the trustee. Betty was the income beneficiary for her life $($she was receiving the monthly dividends$).$ Betty could also dip into the principal of the trust for her health, education, maintenance, and support. Irene$$s sons were the remainder men. Betty died in $2024.$ Before her death Betty needed money for her health expenses and she drew about $$10,000$ from the principal of the trust $($she sold some of the stock held by the trust$).$ Answer the following questions:

a$.$ Was the trust value as of Betty$$s date of death included in Betty$$s estate?

b$.$ State why it would or would not be included in Betty$$s estate.

$3.$ What is the definition of general power of appointment?

$4.$ Irene created an irrevocable trust funded with stock paying monthly dividends. Betty, her

longtime girlfriend, was named the trustee. Betty was the income beneficiary for $10$ years. The

trust stated that after the expiration of the term of years, the trustee had a full discretion to appoint

the corpus of the trust to Irene$$s sons Jim and Jules as she deemed fit. In case Betty did not

exercise her power of appointment the trust should be distributed in equal shares to Irene$$s sons

Jim and Jules. Betty died in $2024$ without exercising her power of appointment. Answer the

questions below:

a$.$ Was the trust value as of Betty$$s date of death included in Betty$$s estate?

b$.$ State why it would or would not be included in Betty$$s estate.