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American College HS330 Exam Syllabus Topics:

American College Fundamentals of Estate Planning test Sample Questions:

1. In addition to substantial probate assets, a married man with two minor children has a $1,000,000 ordinary life insurance policy payable to his estate. He wants to make certain that if he predeceases his wife the death proceeds will be available to provide income for his wife during her lifetime and to provide for their two children after her death. He would like the policy and/or its death proceeds to be as free of federal gift and estate taxes as possible with respect to both him and his wife. Which of the following courses of action would best accomplish these objectives?

A) Designate his wife as beneficiary and she will establish a testamentary trust in her will to receive the proceeds at her subsequent death
B) Assign the policy to an irrevocable intervivos trust with five and five powers and designate the trustee to receive the death proceeds
C) Establish a revocable intervivos trust and designate the trustee to receive death proceeds
D) Assign the policy to his wife who will establish a revocable intervivos trust to receive the death proceeds

2. Which of the following statements concerning marital transfers to a non-U.S. citizen spouse is (are) correct?
1.A marital deduction is automatically available as long as property is transferred outright to the non-citizen spouse.
2.A marital deduction is automatically available if the transferor-decedent spouse is a U.S. citizen.

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

3. All the following statements concerning an estate for a term of years are correct EXCEPT:

A) It is an interest in property established for a specific duration.
B) The tenant may transfer the property at the end of the term of his interest.
C) An interest may extend beyond the lifetime of the grantor.
D) The tenant has the right to possess the property during the term of his interest.

4. A father died leaving his property equally to his wealthy son and his poor daughter. The son wishes to disclaim his share of the inheritance so that it will pass to his sister without his incurring any gift tax liability. In this situation, all the following acts on the part of the son are required EXCEPT:

A) His refusal to accept the inheritance must direct specifically that his sister is to receive it instead.
B) He must not have received any part of his inheritance or any income from it prior to his refusal to accept it.
C) His refusal to accept the inheritance must be in writing.
D) His refusal to accept the inheritance must be received by the executor of his father's estate within 9 months of his father's death.

5. Believing that his death was imminent, a widower gave his son some real estate two years ago, and filed a timely gift tax return. The widower died on January 1st of this year. Additional facts are:
*Widower's basis in the real estate $200,000
*Value of real estate when gifted 510,000
*Value of real estate on date of death 1,000,000
*Amount of gift tax paid by widower 159,500
Assuming the widower made no additional gifts to his son, all the following statements concerning this situation are correct EXCEPT:

A) The widower recognized no capital gain for income tax purposes at the time the gift was made.
B) The gift tax paid is brought back into the widower's gross estate at $159,500.
C) The gift of the real estate is included in the calculation of the widower's federal estate tax as an adjusted taxable gift.
D) The son's income tax basis in the real estate is $1,000,000.

Solutions: