Projected benefit obligation at Jan. 1, 2020 $273,650 Plan Assets 560,530 Service cost for 2020 39,952 Retiree benefits paid (end of year) 21,768 Discount rate 9% Expected return on Plan Assets 7% Actual Return on Plan Assets 8% No change in actuarial estimates occurred during 2020. What is DVC’s pension expense for 2020?

In 2015, lori assigned a paid-up whole life insurance policy to an irrevocable life insurance trust (ilit) for the benefit of her three children. the ilit contained a crummey provision for the benefit of each child. at the time of the transfer, the whole life insurance policy was valued at $200,000, and since lori had not made any other taxable gifts during her lifetime, she did not owe any gift tax. lori died in 2016, and the face value of the whole life insurance policy of $2,000,000 was paid to the ilit. regarding this transfer, how much is included in lori’s gross estate at her death?