Is f Marcia is now dead, does a trust created under the will of Marcia's uncle, who died in 2002 be included in gross estate?. Marcia was entitled to receive all the income annually for life and was granted the power to will the property to such of her descendants as she so desired with the specification that, if she did not exercise the power, the property would pass to her uncle's former housekeeper, Mrs. Jones. Marcia willed the property to her daughter Annie.