26 U.S. Code § 2038 - Revocable transfers | U.S. Code | US Law | LII
https://www.law.cornell.edu/uscode/text/26/2038
For purposes of this section, the power to alter, amend, revoke, or terminate shall be considered to exist on the date of the decedent’s death even though the exercise of the power is subject to a precedent giving of notice or even though the alteration, amendment, revocation, or termination takes effect only on the expiration of a stated period after the exercise of the power, whether or ...
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