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American College Fundamentals of Estate Planning test Sample Questions:

1. Which of the following is (are) a permissible deduction from a decedent's gross estate to determine the decedent's adjusted gross estate?
1.Expenses incurred for the benefit of individual heirs.
2.Expenses incurred in the collection of estate assets.

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

2. When the owner of a closely held business dies, the payment of a portion of the federal estate tax may be deferred for a period of several years if the estate otherwise qualifies under the provisions of IRC Section 6166. Which of the following statements concerning this deferral of federal estate tax is correct?

A) The interest rate on the deferred tax is determined by the prime rate in effect on the date of death.
B) Under certain circumstances, the estate will forfeit its right to tax deferral, and all the remaining unpaid estate tax will become due and payable immediately.
C) The interest on the unpaid estate tax is payable over the first 10 years, after which the tax plus interest on the balance is payable in equal installments for the last 5 years.
D) To qualify for the tax deferral, the closely held business must represent more than 50 percent of the value of the decedent's adjusted gross estate.

3. All the following are conditions that must be met if an otherwise nonqualified terminable interest is to qualify (as QTIP) for the federal estate tax marital deduction EXCEPT:

A) The surviving spouse must make a qualified disclaimer to all other property in the deceased spouse's estate within 9 months of death.
B) No person can be given the right to direct that the property go to anyone other than the surviving spouse as long as the surviving spouse is alive.
C) The surviving spouse must be given a lifetime right to receive all the property's income at least annually.
D) The deceased spouse's executor must make an irrevocable election to have the property includible in the surviving spouse's gross estate.

4. All the following statements concerning a grantor-retained annuity trust (GRAT) or a grantor-retained unitrust (GRUT) are correct EXCEPT:

A) After the initial transfer to a GRAT, the grantor is prohibited from making additional contributions to the trust.
B) Post-transfer appreciation of property transferred to these trusts is excluded from the grantor's gross estate.
C) For gift tax purposes a grantor's retained interest in these trusts is valued at zero.
D) A grantor receives an annual payout from a GRUT that is based on the value that the trust grows or contracts to each year.

5. To qualify the seller of property for installment sale tax treatment, the transaction must meet which of the following conditions?

A) At least 30 percent of the purchase price must be paid in the year of sale.
B) The entire purchase price must not be paid in the taxable year of sale.
C) All installments must be in equal amounts of principal.
D) There must be no more than ten installments.

Solutions: