A created a trust on January 1 Year 1. A appointed his Child(1) as Trustee of the trust. Under the terms of the trust, during As lifetime, Child 1 could distribute income or principal to any of As 3 children(1(himself), 2 and 3), but only for their health, education, maintenance or support. In addition: (i) Child 1 could, as a matter of right, withdraw $100,000 in total, from the trust during the trust term(the trust term was for the life of A); (ii) Child 2 could withdraw $500,000 but only with the consent of Child 1; and (iii) Child 3 could withdraw $500,000 total, with the consent of A, once he/she attained the age of 18(was no longer a minor), A(child 3 was exactly 16 years old when the trust was created). Any trust income that was not distributed was added to principal. At As death the trust assets would be divided equally among Child 1 and 3 (note 2). (all question below are stand alone - they do not flow from one to the next).

1. If A dies in Year 1, when the trust had a FMV of $2,000,000, and no prior distributions had been made, what would be included, if anything, in As gross estate?

2. If Child 1 died in Year 2, when the trust had a FMV of $2,000,000, and no prior distributions had been made, what would be included, if anything, in Child 1s gross estate?

3. If Child 2 died in Year 1, when the trust had a FMV of $2,000,000, and no prior distributions had been made, what would be included, if anything, in Child 2s gross estate?

4. If Child 3 died in Year 1, when the trust had a FMV of $2,000,000, and no prior distributions had been made, what would be included, if anything, in Child 3s gross estate?

5. If in addition to the facts listed above, A retained the right to distribute trust income to Child 2 at any time, and A died in year 1 and no prior distributions had been made, and the trust had a FMV of $2,000,000, what, if anything would be included in As gross estate?

1. If in addition to the facts listed above, A retained the right to change the trustee to anyone including himself, and A died in Year 1, what if anything would be included in As gross estate? _________ What if A died in Year 4? ___________