I followed martin earl's link, and was very happy about what I found. There was a decent discussion in the talkshoe about how they were proceeding. Part of the discussion led to 26 USC 2032A, which is about the valuation of certain property.

As I read the code, I came across this at (d)(2): The agreement referred to in this paragraph is a written agreement signed by each person in being who has an interest (whether or not in possession) in any property designated in such agreement consenting to the application of subsection (c) with respect to such property.

It's "person in being" that caught my eye. Is this identifying the flesh and blood man?