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Lawrence owns the following assets. Which asset is not included at FMV in his gr

ID: 2723420 • Letter: L

Question

Lawrence owns the following assets. Which asset is not included at FMV in his gross estate and probate estate?

A promissory note Lawrence held on the sale of his business for $400,000.

A vacation home Lawrence owned in a state other than his state of residence.

A life insurance policy Lawrence owned on his life that is payable to his estate.

An irrevocable trust that Lawrence created five years ago and funded with $500,000. Lawrence named himself trustee and retained the right to change the trust beneficiaries.

A promissory note Lawrence held on the sale of his business for $400,000.

A vacation home Lawrence owned in a state other than his state of residence.

A life insurance policy Lawrence owned on his life that is payable to his estate.

An irrevocable trust that Lawrence created five years ago and funded with $500,000. Lawrence named himself trustee and retained the right to change the trust beneficiaries.

Explanation / Answer

An irrevocable trust that Lawrence created five years ago and funded with $500,000. Lawrence named himself trustee and retained the right to change the trust beneficiaries is not included in the fair market value of Lawrence gross Estate.

Hence, option (D) is correct answer.