Will this be considered to be irrevocable trust qualifying, Taxation

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Will this be considered to be irrevocable trust qualifying

Problem

On May 1, 1977, D purchases a policy on her life, designating her grandchild as the beneficiary. D retains the right to change beneficiaries until her death in 2022. Will this be considered to be an irrevocable trust qualifying as a grandfathered trust?

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Taxation: Will this be considered to be irrevocable trust qualifying

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Taxation: Will this be considered to be irrevocable trust qualifying

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