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55.

The proceeds from the life insurance shall not be included in the computation of the Gross Estate
when the beneficiary is other than the estate, executor or administrator, and the designation is
“expressly stipulated” irrevocable.

56. Yes. Life insurance shall be included in the computation of the Gross Estate of the deceased when
the beneficiary is the estate, executor or administrator, and the designation is not “clear”.

57. No. The life insurance was “expressly stipulated” irrevocable to his wife. Hence, designating
your heirs as the irrevocable beneficiary exempts the proceeds from estate tax. .

58. No. The life insurance was “expressly stipulated” irrevocable and does not fall under the
exemption on gross estate tax.

59. The proceeds from the life insurance of the third person shall not be included in the
computation of the Gross Estate when the beneficiary is other than the estate, executor or
administrator, and the designation is irrevocable.

60. Share in the Conjugal Property shall govern the regime of property relations of the spouses.

61. Conjugal Property. when property is acquire before the husband got married, the property
shall be exclusively his;
-when property is acquired before the wife got married, the property will be exclusively hers;
-marriage joins exclusive properties as part of one estate within the conjugal property and the
fruits of those properties shall be shared between the husband and wife for the duration of their
marriage;
-in the event the husband and wife file for divorce, annulment or legal separation, the husband's
exclusive property, acquired before the marriage and all its fruits shall not be included in the
conjugal property and will be exclusively owned by him; the same theory applies to the
exclusive property of the wife;
-when the spouses filed for separation of properties in court, the properties that the husband
and the wife acquired during their marriage will be considered part of their conjugal property
and this will be split in half between the wife and the husband.

62. Absolute Community of Property. -when all properties are acquired by the spouses before their
marriage and all properties acquired during their marriage, it will be considered as part of one
whole estate of the absolute community of property, which is owned by both parties;
-when all properties are inherited, donated or given gratuitously to either of the spouse before
their marriage shall be considered as part of the absolute community of property upon
marriage, and shall be owned by both parties;
-in the event of divorce, annulment or legal separation, the regime of absolute community of
property shall not be affected and will remain owned by both spouses, unless the spouses have
filed for judicial separate of properties;
-in case the spouses filed Judicial Separation of Properties, the properties within the Absolute
Community of Properties shall be split between the husband and the wife.

63. Donor's tax is imposed upon gratuitous transfer of property.

64. Jewelry is a couple’s common property. Property acquired during the marriage by gratuitous
title by either spouse, and the fruits as well as the income thereof, if any, unless it is expressly
provided by the donor, testator or grantor that they shall form part of the community property
just like the jewelries.

65.