# the value of certain property transferred by the decedent before death for which the decedent retained a "life estate", or retained certain "powers";# the value of certain property in which the recipient could, through ownership, have possession or enjoyment only by surviving the decedent;
# the value of certain property in which the decedent retained a "reversionary interest", the value of which exceeded five percent of the value of the property;
# the value of certain property transferred by the decedent before death where the transfer was revocable[8];
# the value of certain annuities;
# the value of certain jointly owned property, such as assets passing by operation of law or survivorship, i.e. joint tenants with rights of survivorship or tenants by the entirety, with special rules for assets owned jointly by spouses.;
# the value of certain "powers of appointment";
# the amount of proceeds of certain life insurance policies