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American College Fundamentals of Estate Planning test Sample Questions:

1. A single man with substantial assets and income is supporting his 80-year-old partially senile mother with monthly cash gifts. He is trying to find a practical way to support his mother while at the same time saving federal gift and income taxes without giving up ultimate control of any assets. Which of the following courses of action will best accomplish these objectives?

A) Make her a gift of enough corporate bonds from his portfolio so that she will be able to support herself from the interest payments
B) Make her an interest free loan with a principal amount large enough to produce sufficient income for her support when invested in corporate bonds
C) Make her annual gifts of enough interest income from the tax free municipal bonds in his portfolio so that she will be able to support herself
D) Purchase corporate bonds that pay interest in an amount sufficient for her to support herself and assign the interest payments to her

2. All the following statements concerning property ownership by a married couple residing in a community-property state are correct EXCEPT:

A) Income earned by one spouse becomes community property.
B) Community property loses its identity when a community-property couple moves to a common-law state.
C) Property inherited during the marriage is the separate property of the spouse who inherited it.
D) All property that is not separate property is community property.

3. Which of the following statements concerning both estates and complex trusts is correct?

A) Both must have more than one beneficiary.
B) Both are monitored by the courts.
C) Both are required to file income tax returns.
D) Both come into being by operation of law.

4. Believing that his death was imminent, a widower gave his son some real estate two years ago, and filed a timely gift tax return. The widower died on January 1st of this year. Additional facts are:
*Widower's basis in the real estate $150,000
*Value of real estate when gifted 400,000
*Value of real estate on date of death 800,000
*Amount of gift tax paid by widower 121,800
Assuming the widower made no additional gifts to his son, all the following statements concerning this situation are correct EXCEPT:

A) The son's income tax basis in the real estate is $800,000.
B) The gift tax paid is brought back into the widower's gross estate at $121,800.
C) The gift of the real estate is included in the calculation of the widower's federal estate tax as an adjusted taxable gift.
D) The widower recognized no gain for income tax purposes at the time the gift was made.

5. 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

Solutions: