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American College HS330 Exam Syllabus Topics:

American College Fundamentals of Estate Planning test Sample Questions:

1. The owner of a successful business wishes to sell it to his employee-son so that he can retire. The business is worth substantially more than the owner's basis. The owner and the employee-son have agreed to an installment sale. Which of the following statements concerning this sale is (are) correct?
1.The present value of any unpaid installments remaining at the owner's death is includible in his estate.
2.Installment payments are received free of income tax until the seller recovers his basis.

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

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

3. 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) $240,000
B) $700,000
C) 0
D) $ 80,000

4. All the following statements concerning transfers at death under a will are correct EXCEPT:

A) Specific bequests of a decedent's property are satisfied prior to distribution of the decedent's residuary estate.
B) It is common for a will to contain a clause that exempts the executor from posting bond.
C) If during lifetime a decedent disposed of property that was the subject of a specific bequest,ademption occurs.
D) The most appropriate way to sever a joint tenancy with right of survivorship is for the joint tenant-decedent to make a specific bequest of the property under a will.

5. Which of the following statements concerning the inclusion and valuation of all or part of a commercial annuity in the estate of an annuitant is correct?

A) A life annuity with a period certain is includible to the extent of the present value of any remaining guaranteed payments.
B) If the executor elects the alternate valuation date, an annuity is includible at its replacement cost 6 months after death.
C) An annuity is includible to the extent of the value determined by the special 10-year averaging rule.
D) A joint and survivor annuity is includible to the extent that the survivor paid the purchase price of the contract.

Solutions: