Analyze the dollar amount includible under Sec. 2038, citing appropriate Reg. authority if you can locate it quickly. Analyze extremely concisely whether G's reversion will require an inclusion in G's GE under Sec. 2037, citing precise Code authority if you can find it quickly. Disregard the dollar amount includible.
Local law recognizes joint tenancy with right of survivorship.
Analyze the GE consequences to F's estate if E is unsuccessful in finding any contribution information, and if E is successful. If S predeceases W, S is not eligible to receive anything from the trust. Repeat part d, except assume S predeceases W. 4f.