Part 1 D created a trust with income to X for X's life, remainder to Y or Y's estate. D is trustee. D retained the power to give the remainder to Z. What portion of the trust will be includible in D's estate, if any?

A. None of the trust. B. The remainder . C. The value of the income interest. D. The entire trust.

Part 2 D created a trust, naming X as trustee. Income is to be paid to X for life, remainder to Y or Y's estate. D retained a power, with X's approval, to revoke the trust. D died without exercising his power to revoke. Is the trust includible in his estate?

A. Yes B. No.

Part 3 D created a trust with income to X for life and a remainder to Y or Y's estate. D retained the right to direct the trustee to give such amounts of trust corpus to X as D directs. Upon D's death, only the value of the remainder interest will be includible in D's gross estate.

A. Yes B. No

Part 4 D created a trust with income to X for 10 years, and a remainder to X or X's estate. D retained a power to accumulate income. D died after 5 years. What portion of the trust, if any, is includible in D's estate?

A. All B. The remainder interest C. The income interest D. None