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American College Fundamentals of Estate Planning test Sample Questions:

1. 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) 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.
B) The father's annual gift tax exclusion must be reduced by any amount used to pay college tuition costs.
C) Any accumulated income and all trust principal must be available for distribution to the son when he attains age 21.
D) The trust must be irrevocable.

2. Alan, a widower, is a retired executive with substantial assets. He wishes to provide for the financial security of his two grandchildren since their father, Alan's son, has always managed money poorly. This year Alan would like each grandchild to receive a substantial gift. Which of the following statements concerning the generation-skipping transfer tax (GSTT) on these gifts is (are) correct?
1.Federal estate or gift tax will not be imposed if the gift is otherwise subject to the GSTT.
2.Assuming no prior gifts, Alan can gift a cumulative total of (not including the annual exclusion) $1.5 million to his grandchildren without the imposition of the GSTT.

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

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

A) The deceased spouse's interest in the property qualifies for the marital deduction since it passes outright to the surviving spouse.
B) All benefits of ownership remain available to the surviving spouse without interruption during the administration of the deceased spouse's estate.
C) 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.
D) Jointly held property between spouses does not pass through the probate estate of the first spouse to die.

4. 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) $ 80,000
B) $700,000
C) 0
D) $240,000

5. A taxable gift has been made in which of the following situations?
1.A father manages his disabled son's business for a year without compensation since a replacement manager would have cost $25,000.
2.A father verbally promises his 21-year-old daughter that he will give her his antique Mercedes when she graduates from college next year.

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

Solutions: