American College HS330

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American College Fundamentals of Estate Planning test Sample Questions:

1. All the following statements concerning real property ownership by married couples as joint tenants with right of survivorship are correct EXCEPT:

A) In common-law states the total value of the property receives a stepped-up tax basis in the estate of the first spouse to die.
B) All benefits of ownership remain available to the surviving spouse without interruption during the administration of the deceased spouse's estate.
C) Jointly held property between spouses does not pass through the probate estate of the first spouse to die.
D) The deceased spouse's interest in the property qualifies for the marital deduction since it passes outright to the surviving spouse.

2. Which of the following statements concerning pooled-income funds is (are) correct?
1.A pooled income fund is similar to a mutual fund maintained by a qualified charity.
2.It is an irrevocable arrangement in which the remainder interest passes to charity.

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

3. All the following statements concerning real property ownership by married couples as joint tenants with right of survivorship are correct EXCEPT:

A) In common-law states the total value of the property receives a stepped-up tax basis in the estate of the first spouse to die.
B) All benefits of ownership remain available to the surviving spouse without interruption during the administration of the deceased spouse's estate.
C) Jointly held property between spouses does not pass through the probate estate of the first spouse to die.
D) The deceased spouse's interest in the property qualifies for the marital deduction since it passes outright to the surviving spouse.

4. The following are facts concerning a decedent's estate:
*Taxable estate $2,000,000
*Pre-1977 taxable gifts 500,000
*Post-1976 adjusted taxable gifts 300,000
*Post-1976 gifts made to a qualified charity 200,000

A) $2,000,000
The tentative tax base of this estate is
B) $2,300,000
C) $2,500,000
D) $ 400,000

5. 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) 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.
B) The interest rate on the deferred tax is determined by the prime rate in effect on the date of death.
C) 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.
D) 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.

Solutions: