Estate inclusion tests are the analytical checks used to decide whether property belongs in the gross estate: Did the decedent retain control or beneficial enjoyment? Were transfers incomplete? Did life insurance incidents of ownership exist at death or within three years of transfer? Applying these tests guides titling, trust design, and insurance ownership to manage estate-tax exposure.

Checklists compare incidents of ownership, retained enjoyment, and look-back periods. Advisors document actions that remove control and ensure trust provisions don't inadvertently give powers back to the decedent, keeping estate values aligned with planning goals.