private insurance policies part of estate?

[psmint]

My father passed away in November 2001 and my mother is in the process of changing all of her insurance policies to have me as the beneficiary. She is with the understanding that they will come directly to me upon her death and not become part of her estate which will be divided between myself and my brother's children.

We are both in PA.

 

[ALawyer]

If she files new beneficiary designations with the insurance company they would be payable to the new beneficary. The face amount would, however, be part of the estate for federal Estate Tax purposes, so if the estate exceeds $1 million.....