This question pertains to “what is included in an estate for estate size evaluations”….and I plan to pose it pointing to me so hopefully to make the question more clear.

I know that life insurance cash values, of which i have ownership would be included in the valuation of my estate size. Which has led me to the questions that revolve around UTMA’s, Roths, 529’s etc. Again the question is not regarding my personal accounts but, for an example one of my kids, where I am the custodian of such accounts.

While the valuation of an estate would include everything “that I have authority over” would this include these accounts as well?