Als will required property to be put in trust with a bank as trustee. His will named his sister Jessica to receive the trust income annually for life and empowered Jessica to will the property to whomever she so desires. In addition, Jessica may require that the trustee make distributions of principal to her for her health, education, maintenance, or support needs. Jessica plans to leave the property by will to two of her three children in equal shares. Jessica seeks your advice about whether the trust will be included in her gross estate. Respond to Jessica.