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American College Fundamentals of Estate Planning test Sample Questions:

1. 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) $240,000
D) 0

2. Which of the following items of property will be included in a decedent's gross estate for federal estate tax purposes?
1.The value of property subject to a general power of appointment that the decedent possessed at death
2.The value of all gratuitous lifetime transfers of property made within 3 years of death

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

3. An executor may value assets as of the date of death or the alternate valuation date 6 months after death. Assuming the executor elects the alternate valuation date, all the following statements are correct EXCEPT:

A) Property sold by the executor before the alternate valuation date is valued at its sale price.
B) Property distributed under the will within the alternate valuation period is valued at the date of death.
C) A property interest that diminishes with the mere passage of time, such as a patent, is includible at the date of death value.
D) Property that has increased in value since the date of death is valued at the alternate valuation date.

4. A married man is the sole owner of a small business with an estate tax value of $500,000. In addition, he and his wife own an office building as joint tenants with right of survivorship which they purchased five years ago. The building has an estate tax value of $1,500,000. They are considering dissolving the joint tenancy and retitling the building in the name of the husband as sole owner. All the following statements concerning this action are correct EXCEPT:

A) At the husband's death, it would be easier to qualify his estate for an IRC Section 303 stock redemption of his business interest.
B) At the husband's death, his heirs would get a fully stepped-up tax basis for the property.
C) If the husband dies first and leaves the office building outright to his wife, there would be no federal estate tax attributed to its inclusion in his gross estate.
D) If the husband dies first, the probate costs of his estate could be increased.

5. A father plans to create a trust for the benefit of his 22-year-old son and wishes to take advantage of the gift tax annual exclusion. He has named a bank as trustee. Which of the following trust provisions would cause the gifts to be ineligible to qualify for the gift tax annual exclusion?
1.The trust income is to be paid to the son or accumulated at the discretion of the trustee.
2.The income is to be accumulated until the son reaches age 32 when all accumulated income and principal are to be distributed to him.

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

Solutions: