| http://www.w3.org/ns/prov#value | - If, however, any such property reverts to the decedent at death, then such property is treated as property ???owned by the decedent???. (For example, a QPRT that ends on death and reverts to the grantor???s estate qualifies, but a QPRT that ends on death with property passing directly to remainder beneficiaries does not.)
|
