The following facts pertain to Josh Langerman, recently deceased. Indicate through a yes or no answer as to whether any portion of the following items are included in Josh's gross estate for estate tax purposes
17 years earlier Josh had set up and funded a trust with income to himself for life, if he should need it (he never touched a penny), otherwise to his son, Jake for life (he survives), remainder to his grandchildren per stirpes.
Josh owned his home in a tenancy by the entirety with his wife, Esmeralda.
Josh owned a policy on his life, but the beneficiary was irrevocably named Jean, his daughter.
Josh owned 40% of a farm as tenant in common with his brother James, who owns the other 60%.
Josh was vested in a noncontributory, qualified profit-sharing plan with the trust in the first question as beneficiary.
Two years after Josh died, his estate won a judgment of a substantial sum in a wrongful death action against the person who ran him over one Sunday night, causing his untimely demise.
Josh's father, Henry, who died 29 years ago, set up a testamentary trust with income to his second wife, Fran, remainder to Josh (Fran is still living).