Zoe dies. which of the following items must be included in her estate? answer yes or no for each item.

a) zoe holds at her death an exercised general power of appointment over beach property in NJ.

b) zoe lived in a personal residence until she died. she transferred property to her nephew peter but reserved the right to live in the property until death.

c) zoe was the trustee of an irrevocable trust. she set up the trust to pay income annually to her niece petra. On petras death the property goes to kimberly petras daughter.

d) zoe owned property in California in joint tenancy with her uncle claudio

e) zoe was the beneficiary of a trust set up by her aunt hera which paid zoe income for zoes life with a remainder to Clio, heras daughter

f) 1000 shares of apple inc owned by zoe in a brokerage account. g) apple declared $400 with a record date after zoes death.

h) prior to her death zoe had been receiving payments under a single annuity she had purchased from beagle life insurance company. the payments ended on zoes death.

i) zoe husband zorba predeceased zoe by several years. upon his death he left zoe 1 million in trust. zoe was to receive income from the trust for her life. upon zoes death, the principal was to pass to zorbas son zeus by a prior marriage. zorbas executor made a QTIP election for the trust.

j) upon zoe death $200,000 life insurance proceeds were paid to a trust set up by petra. the trust owned the policy and petra is the beneficiary of the trust. zoe never had anything to do with the trust other than the fact she was the insured.