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D transferred property to T, as trustee, in trust, the income to be paid to X fo

ID: 2456592 • Letter: D

Question

D transferred property to T, as trustee, in trust, the income to be paid to X for X's life,remainder to Y if living at X's death or, if not,remainder to Z or Z's estate Will a part of the value of the property be included in Z's gross estate if Z dies survived by X and Y? If D had made the transfer in which T died survived by X but provided a reversion to D or D's estate rather than the remainder to Z or Z's estate, if Y was not living at X's death, will anything be included in D's estate if D predeceases X and Y.

Explanation / Answer

Z or Z's estate will receive property only on death of X and Y. Hence,value of the propertywill not be included in Z's gross estate if Z dies survived by X and Y.

If T died survived by X, court comes into play. court appoints a successor executor , who will be responsible for administration and transfer of estate. successor of T transfers estate to X and Y, since Y is not surviving share of Y's income gets reverted to D or D's estate.

If D predeceases X and Y, estate in turn by virtue of will gets devolved in hands of X.