T/F

During life A, and A's employer each contributed $500,000 to a retirement plan established by the employer. When A reached the age of 55, A was eligible to begin receiving payments of $100,000 per year for A's life. However, A elected to wait until A was 60 to begin receiving payments of $150,000 per year. A died 6 years later after A received $750,000 total. A will include $250,000 in A's Gross Estate.