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American College Fundamentals of Estate Planning test Sample Questions:

1. To determine whether a taxable gift has been made, the IRS focuses on all the following factors EXCEPT:

A) Was the value of the gift property in excess of the annual per-donee exclusion?
B) Did the donor absolutely, irrevocably, and currently divest himself of dominion and control over the property?
C) Was the transferred property real property or personal property?
D) Was the property transferred for less than an adequate and full consideration in money or money's worth?

2. The Decedent, T, died this year. The facts concerning T estate are:
*Gross estate $2,700,000
*Marital deduction 900,000
*Charitable deduction 110,000
*Gifts made after 1976 130,000
*State death taxes payable 165,000
What is T taxable estate?

A) $1,655,000
B) $1,525,000
C) $1,285,000
D) $1,395,000

3. 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) Any accumulated income and all trust principal must be available for distribution to the son when he attains age 21.
B) The trust must be irrevocable.
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.

4. All the following statements concerning property ownership by a married couple residing in a community-property state are correct EXCEPT:

A) Property inherited during the marriage is the separate property of the spouse who inherited it.
B) Income earned by one spouse becomes community property.
C) Community property loses its identity when a community-property couple moves to a common-law state.
D) All property that is not separate property is community property.

5. Which of the following areas of consideration present common ethical issues for the estate planner?

A) Compatibility
B) Consistency
C) Contracts
D) Compensation

Solutions: