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American College Fundamentals of Estate Planning test Sample Questions:

1. Which of the following statements concerning ownership of property in the form of a joint tenancy with right of survivorship is correct?

A) Qualified joint tenancies cannot be severed without mutual consent.
B) This form of ownership is limited to real property.
C) Nonqualified joint tenants may have unequal interests in the property.
D) Upon the death of a joint tenant, the surviving joint tenant receives the decedent's interest by operation of law.

2. Among the assets in a decedent's gross estate is stock in a closely held corporation that was left to a nephew. The interest passing to the nephew is required to bear the burden of all estate taxes and expenses. The relevant facts concerning this estate are:
*Adjusted gross estate $1,600,000
*Fair market value of stock in the
*closely held corporation 700,000
*Funeral expenses 30,000
*Executor's commission 50,000
*Federal and state death tax 160,000
What amount of closely held corporate stock can be redeemed under IRC Section 303 so that the redemption will be treated as a sale or exchange rather than a dividend distribution?

A) $700,000
B) $ 80,000
C) $240,000
D) 0

3. Which of the following statements concerning the estate tax marital deduction is correct?

A) The marital deduction available to a decedent in a common-law state is limited to a maximum of $1 million.
B) The marital deduction available to a decedent in a community-property state is equal to the total amount of community property.
C) The marital deduction available to a decedent in a common-law state is equal to the net amount of qualifying property passing to the surviving spouse.
D) The marital deduction available to a decedent in a common-law state is equal to one half the adjusted grossestate.

4. A man established and funded an irrevocable trust and named a bank as trustee. All income from the trust is to be paid to his four grandchildren. Which of the following powers retained by the grantor of the trust will cause all or a portion of the trust assets to be includible in his gross estate for federal estate tax purposes?
1.The power to add principal to the trust
2.The power to vary the amounts of trust income paid to each grandchild

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

5. A father wants to accumulate funds for his 12-year-old son's college education. On the advice of his attorney, the father establishes an IRC Section 2503(c) trust and funds it with annual gifts. All the following statements concerning this arrangement are correct EXCEPT:

A) The trust must be irrevocable.
B) Any accumulated income and all trust principal must be available for distribution to the son when he attains age 21.
C) The father's annual gift tax exclusion must be reduced by any amount used to pay college tuition costs.
D) In the event of the son's death prior to age 21, trust assets must either be payable to the son's estate or be subject to a general power of appointment held by the son.

Solutions: