1. Returns are required if the gifts or gross estate exceed the exclusions. 2. Certain transfers during lifetime may be included in the gross estate . 3. Life insurance proceeds are included in the gross estate . 4. The gross estate was estimated at $ 175, 000. 5. He left a gross estate of roughly ?5, 000 ( ?, 600, 000 in 2009 terms ). 6. Provides for a deduction from the value of the gross estate of bequest for public, charitable, and religious purposes. 7. Certain powers of a decedent to control the disposition of property by another are included in the gross estate . 8. At the time of his death, Simon left a gross estate of approximately $ 2, 394, 751 to his wife. 9. The value of a right of a beneficiary of an estate to receive an annuity is included in the gross estate . 10. In 1994, Forum Gallery, which now represents the Chaim Gross estate , held a memorial exhibition featuring a sixty-year survey of Gross's work.