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American College Fundamentals of Estate Planning test Sample Questions:

1. An executor elects to value the assets of the estate at the alternative valuation date 6 months after death. Which of the following statements concerning the estate tax value of assets included in this estate is correct?

A) An annuity included in the gross estate that diminishes with the mere passage of time is includible at the date of death value.
B) Property that has increased in value since the date of death may be valued at the date of death if the executor so elects.
C) Property distributed under the will before the alternate valuation date is valued at the date of death.
D) Property sold before the alternate valuation date is valued at the alternate valuation date.

2. Which of the following statements concerning the gift or estate tax charitable deduction is (are) correct?
1.If the donor retains an interest in property contributed to a qualified charity during lifetime, the value of the property may be included in the donor gross estate.
2.An estate tax charitable deduction is allowed for the full value of property transferred to a qualified charity but only if the property is included in the donor gross estate.

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

3. The Decedent, T, died this year. The facts concerning T estate are:
*Gross estate $2,700,000
*Marital deduction 900,000
*Charitable deduction 110,000
*Gifts made after 1976 130,000
*State death taxes payable 165,000
What is T taxable estate?

A) $1,525,000
B) $1,655,000
C) $1,285,000
D) $1,395,000

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 $200,000
*Value of real estate when gifted 510,000
*Value of real estate on date of death 1,000,000
*Amount of gift tax paid by widower 159,500
Assuming the widower made no additional gifts to his son, all the following statements concerning this situation are correct EXCEPT:

A) The gift tax paid is brought back into the widower's gross estate at $159,500.
B) The gift of the real estate is included in the calculation of the widower's federal estate tax as an adjusted taxable gift.
C) The widower recognized no capital gain for income tax purposes at the time the gift was made.
D) The son's income tax basis in the real estate is $1,000,000.

5. All the following statements concerning a typical pour-over trust are correct EXCEPT:

A) The trust is revocable during the lifetime of the grantor.
B) It is a device to consolidate all a decedent's assets to simplify administration.
C) The trust is created during the lifetime of the grantor.
D) Properly drawn, it eliminates the need to file a federal estate tax return.

Solutions: