medium · Certified Financial Planner Retirement

Mr. Darby gifted a 1,000,000 life insurance policy on his own life to an irrevocable trust and gifted 50,000 of common stock to his daughter.

If Mr. Darby dies two years after making these gifts, which of the following is brought back into his gross estate under Section 2035?

  1. The 50,000 of common stock.
  2. The 1,000,000 life insurance policy proceeds.
  3. Both the life insurance policy and the common stock.
  4. Neither item, because the gifts were completed transfers more than one year prior to death.

Sign up free to see the explanation and track your rank →

More Certified Financial Planner Retirement practice

KomFi: Test Prep Made Easy

KomFi: Test Prep Made Easy — free adaptive practice for GMAT, GRE, SAT, ACT, National Real Estate Exam, Investment Banking, and finance with full explanations.

KomFi Academy is free GMAT prep and personalized GMAT help built as a training platform: 89,613+ practice questions, 30,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks. Flagship tracks: Free GMAT Prep, Free GMAT Resources, National Real Estate Exam Prep, Investment Banking Prep, Finance Prep, GRE, SAT, ACT, LSAT, MCAT, Financial Accounting, Private Equity, Private Credit, and Quantitative Finance.

Free GMAT Prep & Personalized GMAT Help

What's inside

Topics

View pricing · Read testimonials