D transferred property to T, as trustee, in trust, the income to be paid to X for X's life, remainder to Y if living at X's death or, if not, remainder to Z or Z's estate.

a.) IF T died, survived by X, would the value of the property be included in T's gross estate?

b.) Will the value of the property be included in X's gross estate upon X's death? Is any wealth transfer tax possibly applicable upon X's death?

c.) Will a part of the value of the property be included in Y's gross estate if Y dies survived by X?

d.) Will a part of the value of the property be included in Z's gross estate if Z dies survived by X but not be Y? In the current year, what amount, if any, would be included in Z's gross estate if the trust corpus is worth $100,000, X is 60 year old, Section 7520(a)(2) interest rate is 4 percent and Z's estate uses a date of death valuation? rate according to table to be used is (.46310)

e.) Will a part of the value of the property be included in Z's gross estate if Z dies survived by X and Y?

f.) Will a part of the value of the property be included in Z's gross estate under the circumstances of (1)(d) above, if the trust was an inter vivos trust created by D, subject to D's power of revocation and Z was also survived by D?

g.) If D made the transfer in (1)(a) above, but had provided for a reversion to D or D's estate rather than a remainder to Z or Z's estate if Y was not living at X's death, will anything be included in D's estate if D predeceases X and Y?