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American College Fundamentals of Estate Planning test Sample Questions:

1. A father is considering giving his daughter a gift. For tax planning purposes, the father should give his daughter which of the following?

A) Real estate that cost him $40,000 and is now worth $120,000, subject toa $110,000 mortgage
B) Stock that cost him $10,000 and which now has a fair market value of $20,000
C) Raw land that cost him $10,000, its present fair market value, but which has a substantial potential for appreciation
D) A bond that cost him $15,000 and is now worth $10,000

2. 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) $600,000
B) $400,000
C) $500,000
D) $300,000

3. Which of the following statements concerning state death taxes is correct?

A) A state inheritance tax is imposed on the right of the deceased to leave property to heirs.
B) A deduction for the full amount of state death taxes paid by a decedent estate is allowed on a decedent federal estate tax return.
C) A state estate tax is imposed on the right of heirs to receive property from the deceased.
D) State estate and inheritance taxes are generally imposed at the same rate regardless of the relationship of the deceased to the beneficiary.

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

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

5. 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 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.
D) 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.

Solutions: