Under Which Circumstances Could the Proceeds of a Life Insurance

Multiple Choice

Under which circumstances could the proceeds of a life insurance policy be included in the decedent's taxable estate?

A) There is a transfer of ownership within three years of death (within certain guidelines)
B) The decedent at his or her death possessed an incident of ownership in the policy
C) The proceeds of the life insurance policy are paid to the executor of the decedent's estate
D) All of the above