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

All the following transfers are subject to the generation-skipping transfer tax (GSTT) EXCEPT:

A. A termination of a trust at the death of thenonskip life income beneficiary with the remainder distributed solely to skip persons.
B. A distribution to a grandchild from a sprinkle trust created by a grandparent to benefit both skip and non-skip beneficiaries.
C. A direct cash payment of $28,000 from a grandparent to a private prep school to cover the tuition costs for her grandchild.
D. A direct cash gift of $50,000 from a grandparent to his grandchild if such grandchild's parents are still alive.

問題 #2

On January 1, 2004 a father gave his daughter a $50,000 straight (ordinary) life insurance policy on his life. Premiums are paid annually. The pertinent facts about the policy are:
Date of issue: July 1, 1992
*Premium paid on July 1, 2003 $800
*Terminal reserve on July 1, 2003 5,000
*Terminal reserve on July 1, 2004 6,000
What is the value of the policy for federal gift tax purposes?

A. $5,800
B. $5,900
C. $5,400
D. $50,000

問題 #3

All the following statements concerning the ownership of real property as joint tenants with right of survivorship are correct EXCEPT:

A. If three sisters inherited property as joint tenants with right of survivorship, the entire value of the property will be in the estate of the first sister to die.
B. If the joint tenants are brother and sister, no portion of the value of the property will be in the sister's estate if she dies first provided her executor proves that the brother contributed all the funds.
C. If the joint tenants are husband and wife, because this is a qualified joint interest, one half the value of the property will be in the estate of the first spouse to die regardless of which spouse contributed to the purchase price.
D. If the joint tenants are two brothers and each contributed one half the property's purchase price, only one half the property's value will be in the estate of the first brother to die if his executor proves that the other brother contributed half of the purchase price.

問題 #4

All the following will be brought back into the donor's gross estate for federal estate tax purposes EXCEPT

A. a gratuitous transfer of real property with a reserved right to use and enjoy it for life
B. the gift taxes paid last year on a gratuitous transfer of real property
C. a gratuitous transfer of real property to a revocable intervivos trust
D. an outright, gratuitous transfer of real property in contemplation of death

問題 #5

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.

解説：