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American College HS330 Exam Syllabus Topics:

American College Fundamentals of Estate Planning test Sample Questions:

1. Which of the following statements concerning charitable remainder annuity trusts is correct?

A) It provides a fixed annuity income interest to a qualified charity.
B) The donor receives an estate tax charitable deduction for the value of the remainder interest.
C) The interest paid to the charity must be paid at least quarterly.
D) The term of charitable remainder annuity arrangements is limited to 10 years.

2. When the owner of a closely held business dies, the payment of a portion of the federal estate tax may be deferred for a period of several years if the estate otherwise qualifies under the provisions of IRC Section 6166. Which of the following statements concerning this deferral of federal estate tax is correct?

A) To qualify for the tax deferral, the closely held business must represent more than 50 percent of the value of the decedent's adjusted gross estate.
B) The interest on the unpaid estate tax is payable over the first 10 years, after which the tax plus interest on the balance is payable in equal installments for the last 5 years.
C) The interest rate on the deferred tax is determined by the prime rate in effect on the date of death.
D) Under certain circumstances, the estate will forfeit its right to tax deferral, and all the remaining unpaid estate tax will become due and payable immediately.

3. A man recently died with only probate assets. Under the terms of his will, he left his entire probate estate outright to his wife. The following are relevant facts concerning the estate:
*Gross estate $2,400,000
*Estate administration expenses 85,000
*Debts of decedent 100,000
*Allowable funeral expenses 10,000
The amount of the allowable marital deduction is

A) $2,215,000
B) $2,205,000
C) $2,315,000
D) $2,305,000

4. Which of the following is an example of a taxable gift for federal gift tax purposes?

A) The parents of a married son permit their son and his family to use a summer cottage that rents for $3,000 per month on a rent-free basis.
B) A father cancels a $50,000 note his daughter gave him when he made a loan to her 2 years ago.
C) Instead of parents paying an outside executive $60,000, a son runs their business for 8 months without charging a fee.
D) A father gives his 19-year-old daughter a note promising to give her his Rolls Royce when she reaches the age of 21.

5. John plans to transfer his life insurance policy to an irrevocable trust for the benefit of his 19-yearold daughter, Jane. Which of the following conditions will enable the gift to qualify for the annual exclusion?
1.Jane is the irrevocable beneficiary of the life insurance trust but cannot withdraw from the trust until the death benefits are paid.
2.Jane is given "Crummey" demand powers permitting the withdrawal at her discretion of the annual additions to the trust.

A) Both 1 and 2
B) Neither 1 nor 2
C) 1 only
D) 2 only

Solutions: