HLLQP life insurance

18 Robert, one of your clients, is asking about some details in his estate plan. He is unsure which of the following investments can be rolled over to his spouse Jane, and which must be included in his estate tax return. He has Jane listed as the beneficiary wherever possible. Which of the following assets would be included in his estate? a. O Spousal RRSP b. O Universal life policy c O Pension plan with his employer d. O Pooled investment in ETFS