| http://www.w3.org/ns/prov#value | - Life Insurance: The proceeds of any life insurance on the decdent???s life is included in the gross estate if (a) the policy proceeds are payable directly or indirectly to the decedent???s estate; or (b) the decedent held any incident of ownership in the policy, such as the right to change the beneficiary, surrender or cancel the policy, or borrow against the property.
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