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American College Fundamentals of Estate Planning test Sample Questions:

1. A married man died this year leaving a gross estate of $3,200,000. Additional facts concerning his estate are:
*Administration expenses and debts $ 250,000
*Marital deduction 1,200,000
*Applicable credit amount (2005) 555,800
*Applicable exclusion amount (2005) 1,500,000
*State death taxes payable 20,400
Under the Unified Rate Schedule for computing estate taxes if the amount with respect to which the tentative tax to be computed is over $1,000,000 but not over $1,250,000, the tentative tax is $345,800, plus 41 percent of the excess of such amount over $1,000,000. If the amount is over $1,250,000 but not over $1,500,000, the tentative tax is then $448,300, plus 43 percent of the excess of such amount over $1,250,000. If the amount is over $1,500,000 but not over $2,000,000, the tentative tax is then $555,800 plus 45% of the excess of such amount over $1,500,000. Based on these facts, the net federal estate tax payable is

A) $103,320
B) 0
C) $128,280
D) $123,720

2. All the following statements concerning an entity-purchase buy-sell agreement for a partnership are correct EXCEPT:

A) The partnership makes payments to the decedent-partner's estate to liquidate the partnership interest held by the estate.
B) Both the partners and the partnership are parties to the agreement that provides for business continuation.
C) It is the surviving partners who purchase the decedent's business interest so that the partnership can afford to pay the decedent's estate.
D) The partnership, in effect, liquidates the interest held by the decedent-partner's estate.

3. All the following statements concerning guardians for minors are correct EXCEPT:

A) A guardian of the person of a minor may not necessarily be the guardian of the minor's property.
B) A guardian has equitable title to the property he administers for the minor.
C) A guardian named in a deceased parent's will is not necessarily binding on the court.
D) A special guardian can be appointed by the court to protect a minor's rights in a legal proceeding.

4. In addition to substantial probate assets, a married man with two minor children has a $1,000,000 ordinary life insurance policy payable to his estate. He wants to make certain that if he predeceases his wife the death proceeds will be available to provide income for his wife during her lifetime and to provide for their two children after her death. He would like the policy and/or its death proceeds to be as free of federal gift and estate taxes as possible with respect to both him and his wife. Which of the following courses of action would best accomplish these objectives?

A) Establish a revocable intervivos trust and designate the trustee to receive death proceeds
B) Assign the policy to an irrevocable intervivos trust with five and five powers and designate the trustee to receive the death proceeds
C) Designate his wife as beneficiary and she will establish a testamentary trust in her will to receive the proceeds at her subsequent death
D) Assign the policy to his wife who will establish a revocable intervivos trust to receive the death proceeds

5. Which of the following statements concerning the inclusion and valuation of all or part of a commercial annuity in the estate of an annuitant is (are) correct?
1.A life annuity with a period certain is includible to the extent of the present value of any remaining guaranteed payments.
2.If the executor elects the alternate valuation date, an annuity is includible at its replacement cost 6 months after death.

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

Solutions: