Oops-took a phone call and sent my message! It's Friday! Anyway, I'm working on a 706 where the decedent died while receiving retirement benefits from Pers. She had set up survivor benefits to go to her sister. She could not change the amount nor the beneficiary once she started receiving benefits. Even though the decedent has already received her initial contributions back before death, isn't the survivor's annuity still part of the estate because contributions from the decendent's employer are considered as contributions by decedent? Thanks for any assistance.