최신 American College Certification HS330 무료샘플문제:
1. All the following statements concerning a grantor-retained unitrust (GRUT) are correct EXCEPT:
A) The grantor's applicable credit amount may be applied to the gifted remainder interest in the trust.
B) When the grantor dies during the retained interest term, the estate tax benefits are increased.
C) When the trust is created, the grantor makes an irrevocable transfer toremainderperson(s).
D) The transfer of the remainder interest in the trust is a current gift for gift tax purposes.
2. Which of the following terms applies to the blending together of separate and community properties of spouses in community-property states?
A) Commingling
B) Transmutation
C) Inception
D) Proration
3. Mr. Barlow died early this year. Under the terms of his will he left all his real estate and tangible personal property to his son. All the remainder of his probate estate was left to his wife, Mrs.
Barlow. The following is a list of Mr. Barlow's probate assets and their fair market values at the time of his death:
*Commercial real estate $200,000
*Furniture and fixtures 100,000
*Listed common stock 150,000
*Notes receivable 250,000
In addition, Mrs. Barlow owned a $400,000 life insurance policy on Mr. Barlow's life with Mr. Barlow's estate designated as beneficiary. Based on this information, what is the amount of property in Mr. Barlow's estate qualifying for the federal estate tax marital deduction?
A) $150,000
B) $400,000
C) $800,000
D) $1,100,000
4. A man is planning to establish and fund a 20-year irrevocable trust for the benefit of his two sons, aged 19 and 22, and plans to give the trustee power to sprinkle trust income. From the standpoint of providing federal income, gift, and estate tax savings, which of the following would be the best choice of trustee?
A) A bank or trust company
B) The grantor of the trust
C) The grantor's 70-year-old father
D) The grantor's 22-year-old son
5. Which of the following statements concerning property is (are) correct?
1.A mortgage on real estate is real property.
2.A tree growing on land is real property.
A) 1 only
B) 2 only
C) Neither 1 nor 2
D) Both 1 and 2
질문과 대답:
| 질문 # 1 정답: B | 질문 # 2 정답: A | 질문 # 3 정답: C | 질문 # 4 정답: A | 질문 # 5 정답: B |
1024 개 고객 리뷰
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