• the insured transferred incidents

• the insured transferred incidents of ownership
over the policy within three years of the insured’s
death;66 or
• the insured transferred incidents of ownership in
the policy, other than for full and adequate consideration,
and retained a lifetime right to beneficial
enjoyment, a reversionary interest, or a right
to alter, amend, revoke or terminate the policy.67
Further, the decedent’s gross estate will also include
the value of a life insurance policy on the life of
someone other than the decedent if he or she owned
the policy on the date of death.68
NRNCs
Section 2105 specifically provides that ‘‘the amount
receivable as insurance on the life of a non-resident
not a citizen of the United States shall not be deemed
property within the United States.’’ Therefore, the
death benefits payable with respect to the life of an
NRNC decedent are not subject to U.S. estate tax, regardless
of whether: (1) the decedent held incidents of
ownership over the insurance policy; (2) the death
benefits are payable to the NRNC’s estate; or (3) the
beneficiary is located inside or outside of the United
States.
This rule is specific to insurance on the life of the
NRNC, however. If the NRNC decedent owned insurance
that is situated in the United States on the life of
another individual, then the value of that policy will
be includible in the NRNC’s gross estate for U.S. estate
tax purposes.69 Insurance on the life of someone
other than the decedent is situated in the United States
if the insurer issuing the policy is a domestic (rather
than a foreign) insurer.70
U.S. Estate Tax Treatment of Annuities
U.S. Citizens and RNCs
Under §2039, with respect to U.S. citizens and
RNCs, it is clear that the value of an annuity or other
payment made under an annuity contract (the ‘‘annuity
payment’’) is included in a decedent’s gross estate
if: (1) the annuity payment is receivable by the beneficiary
because the beneficiary survived the decedent;
and (2) the annuity payment was payable to the
decedent, or the decedent possessed the right to receive
the annuity payment (alone or in conjunction
with others) for life, for a period not ascertainable
without reference to his or her death, or for a period
that did not in fact end before his or her death.71 The
amount includible in the gross estate is limited to a
part of the annuity payment proportionate to the
amount of the purchase price contributed by the decedent.
72

Hasil (Bahasa Indonesia) 1:

• Tertanggung ditransfer insiden kepemilikanatas kebijakan dalam tiga tahun Tertanggungkematian; 66 atau• Tertanggung ditransfer insiden kepemilikankebijakan, selain untuk pertimbangan penuhnya,dan dipertahankan seumur hidup hak untuk menguntungkankenikmatan, bunga reversionary, atau hakuntuk mengubah, mengubah, membatalkan atau mengakhiri policy.67Lebih lanjut, mendiang 's bruto estat juga akan mencakupnilai polis asuransi jiwa pada kehidupanseseorang selain mendiang jika ia milikkebijakan tanggal death.68NRNCsBagian 2105 secara khusus menyediakan bahwa '' jumlahpiutang sebagai asuransi pada kehidupan penduduk non-bukan warga negara Amerika Serikat tidak dianggapproperti di Amerika Serikat.'' Oleh karena itu,manfaat kematian dibayarkan sehubungan dengan kehidupanMendiang NRNC tidak dikenakan pajak tanah US, terlepasApakah: (1) mendiang diadakan insidenkepemilikan atas polis asuransi; (2 kematian)manfaat dibayarkan kepada estat NRNC; atau (3)Penerima terletak di dalam atau di luar AmerikaNegara.Aturan ini khusus untuk asuransi pada kehidupanNRNC, namun. Jika mendiang NRNC dimiliki asuransiyang terletak di Amerika Serikat pada kehidupanorang lain, maka nilai kebijakan itu akanmenjadi includible di NRNC kotor real estat USPajak purposes.69 asuransi pada kehidupan seseorangSelain mendiang terletak di Amerika SerikatJika perusahaan asuransi yang mengeluarkan kebijakan domestik (agakdari luar negeri) insurer.70US pajak pengobatan anuitasWarga negara AS dan RNCsDi bawah §2039, sehubungan dengan warga negara AS danRNCs, itu adalah jelas bahwa nilai dari anuitas atau lainnyaPembayaran di bawah kontrak anuitas ('' anuitaspembayaran '') termasuk dalam sebuah mendiang 's berat perkebunanJika: (1) pembayaran anuitas piutang oleh ahli wariskarena ahli waris Selamat mendiang;dan (2) pembayaran anuitas adalah untukmendiang, atau mendiang memiliki hak untuk menerimapembayaran anuitas (sendirian atau bersamadengan orang lain) untuk hidup, untuk jangka waktu yang tidak ditentukantanpa referensi ke kematiannya, atau untuk jangkayang tidak bahkan berakhir sebelum nya death.71jumlah includible di kawasan kotor terbatasBagian pembayaran anuitas proporsionaljumlah harga pembelian disumbangkan oleh mendiang.72