Which of the Following Items Is Not Includible in the Decedent's

question 49

Multiple Choice

Which of the following items is not includible in the decedent's gross estate?

• A) A lump-sum distribution from a qualified profit-sharing plan to decedent's daughter who elects five-year forward averaging
• B) A gift of life insurance two years prior to death to decedent's son
• C) Unpaid dividends when death occurred prior to the record date
• D) fte widow's statutory share of the estate under the State Probate Act (in lieu of dower)