11.20: "My husband, James, died last month, and I am the executor of his estate. I have to list the estate's assets and file the list with the Probate Court. About 10 years ago, my husband's sister died. A clause in her will said, ‘I leave my property at 114 Dalmont Street to my sister Jennifer for life, and then to my brother James for life, and then to my niece Clara.' Do I list this property as one of the estate's assets?"
"No. James had a life estate, which ended when he died. Whether or not Jennifer is still living, James's life estate ended with his death, so no interest in 114 Dalmont Street is part of his estate."