id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-428	Gerzog, Wendy C.	Contingencies and the Estate Tax	2022	60	.pdf	application/pdf	34013	1595	60	See Craven, supra note 238, at 67-68. 2001] Florida Tax Review inclusion in decedent's gross estate, a power whose exercise is dependent on an event or contingency which did not in fact take place or occur during [decedent's lifetime] is not a power in existence at decedent's death.252 Thus, contingencies such as surviving to a specific age or surviving certain persons prevent property subject to powers of appointment from being treated as property owned by decedent.253 Under section 2041, the court looks to what power decedent had available to him at his death whether or not the exercise of the power could take place at that moment. Likewise, under section 2036, the focus is on what income interest decedent retains for his life, for a period not ascertainable without reference to his death, or for a period that does not end before his death so that non-testamentary contingencies are generally irrelevant to that analysis.	cache/ftr-428.pdf	txt/ftr-428.txt