最新のHS330問題集で試験を準備する

American College HS330 試験概要:

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American College Fundamentals of Estate Planning test 認定 HS330 試験問題：

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

問題 #2

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. The deceased spouse's executor must make an irrevocable election to have the property includible in the surviving spouse's gross estate.
C. The surviving spouse must be given a lifetime right to receive all the property's income at least annually.
D. 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.

問題 #3

A wife makes outright gifts of $66,000 this year to her son, and her husband agrees to split the gifts with her. Which of the following correctly states the amount of the taxable gifts?

A. Wife $22,000, husband $22,000
B. Wife $32,000, husband $32,000
C. Wife $44,000, husband 0
D. Wife $12,000, husband $32,000

問題 #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. 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.
C. If the husband dies first, the probate costs of his estate could be increased.
D. At the husband's death, his heirs would get a fully stepped-up tax basis for the property.

問題 #5

A woman is the income beneficiary of an irrevocable trust. All the following powers held by her will cause all the assets in the trust to be includible in her gross estate for federal estate tax purposes EXCEPT

A. the testamentary special or limited power to direct the trustee to distribute trust assets to her children
B. the power to direct the trustee to distribute trust corpus to her
C. the testamentary power to direct the trustee to use trust assets to pay her estate taxes
D. the testamentary power to direct the trustee to pay trust assets to her estate

解説：