核心目的：遗嘱替代物旨在防止死者生前转移财产以规避配偶的法定选择份额 (Elective Share)。

## 🟢 包含在内 (Included)

- 临终赠与 (Gifts causa mortis)
- 托滕信托 (Totten Trusts)
- 联名财产与联名银行账户 (Jointly owned property & joint bank accounts)
- 带有死亡付款条款的证券 (Survivor bank accounts & payable-on-death securities)
- 死者保留收益权或撤销权的生前转移 (Lifetime transfers retaining possession/enjoyment or power to revoke)
- 死前一年内作出的超出免税额的赠与 (Gifts made within 1 year of death exceeding annual exclusion)

## ❌ 不包含 (Excluded)

⚠️
人寿保险合同
(Life insurance contracts)

## 📌 补充说明 (Note)

ℹ️
虽然人寿保险不属于遗嘱替代物，但年金 (Annuities) 属于遗嘱替代物，需计算在净遗产内。