Exclusion of Joint Tenancy, Life Estate or Other Estate Terminable at Death

For the purposes of this Article, any property or interest therein or lien thereon which, at the time of the decedent’s death, was held by the decedent as joint tenant, or in which the decedent had a life estate or other estate terminable upon the decedent’s death, shall be excluded in determining the property or estate of the decedent or its value.