The Possession by a Trustee of the Power to Alter the Time and Manner of Enjoyment of Life Insurance Proceeds Held in Trust Requires That the Value of the Proceeds Be Included in the Decedent Trustee's Gross Estate.
St. Mary's University School of Law
St. Mary's L.J,
St. Mary's L.J.
Available at: https://commons.stmarytx.edu/thestmaryslawjournal/vol7/iss3/13