Final answer:
The considerations are Marital deduction, Credit shelter trust, and Unified credit. Unlimited marital deduction is not a consideration.
Step-by-step explanation:
The considerations on whether to include life insurance proceeds in the determination of federal estate taxes are the Marital deduction, Credit shelter trust, and Unified credit. These are all factors that can affect the amount of estate taxes owed. The Unlimited marital deduction is not a consideration in the determination of federal estate taxes. It allows a spouse to inherit an unlimited amount of property from their deceased spouse without incurring estate taxes.