Are the following items or assets included in the estate of a decedent who passed away on December 10, 2017? Why or why not.

1. An irrevocable trust having assets of $100,000 from an insurance policy transferred by the decedent to the trust December 31, 2015.

2. Life Insurance owned by corporation and the decedent is the President and sole shareholder of the corporation.
3. An irrevocable trust created by decedent spouse, under Will, in 2016 that provides income to decedent during life but no principal?

4. Trust where income from the trust is to be paid to Transferor's Grandchild for life, with a remainder to Grandchild's estate. However trustee, who is the Grantor may invade corpus for Transferor's Child use for health, education, support and enjoyment.

5. irrevocable trust having assets of $100,000 created by decedent in 1999 with Grantor as sole trustee and principal distributable at Grantors discretion for health, welfare, education and support in the standard that the beneficiary was accustom to at the time of the Grantors death.