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American College HS330 Exam Syllabus Topics:

American College Fundamentals of Estate Planning test Sample Questions:

1. A father and son have been farming land owned by the father for the past 12 years. Just prior to his death, the father was offered $900,000 for his farm because of its possible use as a shopping center. The son would like to continue to farm the land if it can be included in his father's estate at its current use value. Additional facts are:
1.Average annual gross rentals from nearby farms of similar acreage are $36,000.
2.Average annual state and local real estate taxes on the farm are $4,000.
3.The interest rate for loans from the Federal Land Bank is 8 percent.
For federal estate tax purposes, the farm method valuation formula would result in a current use value for the farm of

A) $400,000
B) $600,000
C) $300,000
D) $500,000

2. All the following statements concerning installment sale tax treatment are correct EXCEPT:

A) Installments due after the seller's death are excludible from the seller's gross estate.
B) The seller must pay income tax on the interest portion of each installment.
C) If the seller has a gain, the basis portion of each installment is received tax free.
D) The entire purchase price may be fully paid in any one taxable year other than the year in which the property is sold.

3. A mother died leaving her property equally to her wealthy daughter and her poor son. The daughter wishes to disclaim her share of the inheritance so that it will pass to her brother without her incurring any gift tax liability. Assume that the disclaimer is written, is timely, and is irrevocable. Which of the following statements concerning an additional requirement of a qualified disclaimer is (are) correct?
1.The daughter refusal must direct specifically that her brother is to receive her inheritance.
2.The daughter must not have received any part of her inheritance or any income from it prior to her refusal to accept it.

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

4. Which of the following statements concerning the valuation of intangible personal property in the gross estate of a decedent is correct?

A) If there were no trades of a listed common stock on the date of the stockholder's death, the stock's value is based on its average daily price for the previous month prior to the shareholder's death.
B) Valuing closely held stock requires the consideration of several factors outlined by IRS rulings.
C) Certain U.S. Treasury bonds that are used to pay federal estate taxes at par are valued at their market price on the date of death of the owner.
D) When a minority stockholder in a closely held corporation dies, his stock is valued on the basis of the "blockage" rule.

5. Which of the following types of real property ownership will be deemed to be a tenancy in common?

A) Two brothers own equal fractional interests in a piece of real property and at the death of one of the brothers the survivor will own the entire piece of property.
B) Two brothers own equal amounts of all the common stock in a corporation, the only asset of which is real property.
C) Two brothers are equal partners in a general partnership that owns a piece of real property used in the partnership business.
D) Two brothers own equal undivided interests in a piece of real property, with each brother being able to divest himself of his interest by sale, gift, or will.

Solutions: