The estate inclusion rule refers to the tax principles that pull assets into a decedent's gross estate when certain powers or retained interests exist-such as the right to change beneficiaries, access cash value, or control enjoyment. For life insurance, IRC sections governing incidents of ownership and the three-year look-back determine whether policy proceeds increase the taxable estate.

Case reviews apply inclusion rules to determine which assets land in the gross estate. Advisors explain why retained control, powers, or recent transfers trigger inclusion and design titling and trust solutions that keep assets aligned with tax objectives.