TAX PROBLEMS

1) G creates a trust during her life. The income is payable to G for life and then the trust property is distributable to B. Assume G holds her income interest until she dies. What are the estate tax consequences to G?

2) M created a trust with income payable to her daughter for life and the remainder is distributable to Ms son. M retained the right to split the remainder between Ms son and daughter. Two years before she died, M relinquished this right. Is this trust included in Ms gross estate upon death?

3) D created a trust during Ds life with income to B for life and remainder to whoever B designates by will. B released this power 5 months before B died. Is the trust included in Bs estate at death??