Questions
(1) Grantor creates a trust with income to x or x 's estate for Grantor's life, and a remainder to Y or Y^(') 's estate. What is the result for Grantor under Section 2038 when Grantor predeceases all other parties in the following situations? This problem is similar to question ( 6 ) in Problem 4, relating to Section 2036. Consider the results under Section 2036, as well as Section 2038.
(a) Grantor, as trustee, retains a power to invade corpus for Z .
(b) Grantor, as trustee, retains a power to give the remainder to
(c) Grantor, as trustec, retains a power to invade the corpus of Z
(d) Grantor provides that the trustee shall have power to give the trust for x. corpus to Z and names friend E trustee.
17
FEDERAL ESTATE