II TRANSFEL BYD The following problems involve a to the Trust 9., trustee, on the following alternative terms. What are the estate tax consequences upon D's death? a) Income to D for life, remainder to A and B equally or to their estates. b) Income to D for life, payable once a year on December 1, remainder to A or A's estate, provided that no part of the income accruing between the last December i payment and D's death shall be paid to D, but it shall be added to corpus. c) Income to D for 15 years, remainder to B or B's estate, D dies after 14 years. d) Income to D for 15 years, remainder to B or B's estate. D dies after 17 years. . Income to A for life, then to D for life, remainder to BOI B's estate. D predeceases A. Income to W for life, remainder to D if living, otherwise to s if then living. D predeceases w and s. Income to W for life, remainder to D if living, otherwise to s. D predeceases Wand S. 9) h) Income to A for life, provided D does not direct payment to someone else, remainder to B if living, otherwise to A's estate. D dies during A's lifetime. Income to W for life, then to A or B for life as D may direct, remainder to 2. D predeceases W, A and B. i) 4) D Income to A for llfe, remainder to B 0.B's estate. reserves the right to instruct T to pay income to B. 'D predeceases A and B. The first $100,000 of Inconie to D, then Inicome to A , ricome for life, remainder to B. D dies after payment of K) $90,000. II TRANSFEL BYD The following problems involve a to the Trust 9., trustee, on the following alternative terms. What are the estate tax consequences upon D's death? a) Income to D for life, remainder to A and B equally or to their estates. b) Income to D for life, payable once a year on December 1, remainder to A or A's estate, provided that no part of the income accruing between the last December i payment and D's death shall be paid to D, but it shall be added to corpus. c) Income to D for 15 years, remainder to B or B's estate, D dies after 14 years. d) Income to D for 15 years, remainder to B or B's estate. D dies after 17 years. . Income to A for life, then to D for life, remainder to BOI B's estate. D predeceases A. Income to W for life, remainder to D if living, otherwise to s if then living. D predeceases w and s. Income to W for life, remainder to D if living, otherwise to s. D predeceases Wand S. 9) h) Income to A for life, provided D does not direct payment to someone else, remainder to B if living, otherwise to A's estate. D dies during A's lifetime. Income to W for life, then to A or B for life as D may direct, remainder to 2. D predeceases W, A and B. i) 4) D Income to A for llfe, remainder to B 0.B's estate. reserves the right to instruct T to pay income to B. 'D predeceases A and B. The first $100,000 of Inconie to D, then Inicome to A , ricome for life, remainder to B. D dies after payment of K) $90,000
