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Estate of: 

                          Schedule G – Transfers During Decedent’s Life 

1. Transfers in Contemplation of Death (O.R.C. Section             3. Transfers with Reversionary Interest Retained (O.R.C. 
   5731.05). Any transfer in excess of $10,000 per year per          Section 5731.07). The value of the gross estate shall  
   donee made by the decedent within three years of death            include the value of any transfer of property or interest 
   for less than adequate consideration is presumed to be            therein made by the decedent for less than adequate       
   in contemplation of death and is includible in the Ohio           consideration where (a) the possession or enjoyment    
   gross estate, unless proof to the contrary can be provided.       can be obtained by the other person only by surviving the 
   Interests that do not qualify as present interests for the        decedent and (b) the decedent retained a reversionary 
   federal gift tax $10,000 exclusion will not qualify for the       interest by express terms of the instrument which had a 
   Ohio $10,000 exclusion. Transfers made between spouses            value as of the date of death in excess of 5% of the value 
   should not be included in the gross estate, but should be         of property transferred. 
   listed for informational purposes only. 
                                                                   4. Transfers Subject to Change (O.R.C. Section 5731.08). 
2. Transfers with Retained Enjoyment (O.R.C. Section                 Any property or interest therein transferred by the dece-
   5731.06). The value of the gross estate shall include the         dent without adequate consideration where the enjoyment  
   value of any property or interest herein that the decedent        on the date of death was subject to any change through the  
   transferred for less than adequate consideration and in           exercise of a power by the decedent alone or in conjunc-
   which the decedent retained (a) the income or right to            tion with any person to alter, amend, revoke or terminate 
   possession and enjoyment until the decedent’s death or            is includible in the value of the gross estate. 
   (b) the right, either alone or in conjunction with any person,  
   to designate the person(s) who shall enjoy the property 
   or income therefrom. 
   Item                                                              Alternate           Alternate          Value at Date 
Number                       Description                             Valuation Date        Value              of Death 
   1. 

Total from continuation schedule(s) 

Total (also enter on Recapitulation of Assets, page 2) 

                                                      Schedule G 






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