最新のHS330問題集で試験を準備する

American College HS330 試験概要:

American College HS330 試験シラバストピック:

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

問題 #1

A father died leaving his property equally to his wealthy son and his poor daughter. The son wishes to disclaim his share of the inheritance so that it will pass to his sister without his incurring any gift tax liability. In this situation, all the following acts on the part of the son are required EXCEPT:

A. He must not have received any part of his inheritance or any income from it prior to his refusal to accept it.
B. His refusal to accept the inheritance must be in writing.
C. His refusal to accept the inheritance must be received by the executor of his father's estate within 9 months of his father's death.
D. His refusal to accept the inheritance must direct specifically that his sister is to receive it instead.

問題 #2

Which of the following statements concerning an installment sale is (are) correct?
1.Some portion of the purchase price must be paid in any one taxable year other than the year of sale.
2.Installments due after the seller's death are excludible from the seller's gross estate.

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

問題 #3

All the following statements concerning transfers at death under a will are correct EXCEPT:

A. If during lifetime a decedent disposed of property that was the subject of a specific bequest,ademption occurs.
B. The most appropriate way to sever a joint tenancy with right of survivorship is for the joint tenant-decedent to make a specific bequest of the property under a will.
C. It is common for a will to contain a clause that exempts the executor from posting bond.
D. Specific bequests of a decedent's property are satisfied prior to distribution of the decedent's residuary estate.

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. Which of the following statements concerning this action is (are) correct?
1.If the husband dies first, it would be easier to qualify his estate for a Section 303 redemption of his business interest.
2.If the husband dies first, the probate costs of his estate could be increased.

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

問題 #5

For estate tax purposes which of the following is (are) a form of charitable gifts that may qualify for the charitable deduction?
1.Partial interests
2.Guaranteed annuity interests

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

解説：