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American College Fundamentals of Estate Planning test Sample Questions:

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

A) A state estate tax is imposed on the right of heirs to receive property from the deceased.
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) State estate and inheritance taxes are generally imposed at the same rate regardless of the relationship of the deceased to the beneficiary.
D) A state inheritance tax is imposed on the right of the deceased to leave property to heirs.

2. A married man died this year leaving a gross estate of $2,700,000. Some additional facts concerning his estate are:
*Administration expenses and debts $300,000
*Marital deduction 800,000
*Applicable credit amount (2005) 555,800
*Applicable exclusion amount (2005) 1,500,000
*State death taxes payable 17,700
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 tax payable is

A) $42,865
B) $37,035
C) $47,065
D) 0

3. Which of the following statements concerning the so-called "kiddie-tax" on unearned income of children under age 14 is (are) correct?
1.The rules apply to earned income of the children.
2.The rules apply to trust income received by a child under age 14 only if the trust was established by the child's parents.

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

4. All the following statements concerning real property ownership by married couples as joint tenants with right of survivorship are correct EXCEPT:

A) In common-law states the total value of the property receives a stepped-up tax basis in the estate of the first spouse to die.
B) Jointly held property between spouses does not pass through the probate estate of the first spouse to die.
C) All benefits of ownership remain available to the surviving spouse without interruption during the administration of the deceased spouse's estate.
D) The deceased spouse's interest in the property qualifies for the marital deduction since it passes outright to the surviving spouse.

5. An individual who is a resident of State W is also the sole proprietor of a business located in State
W. He owns real property located in State X that is used by the proprietorship. While on vacation in State Y, the individual meets an untimely death. Under the terms of his will, his entire estate is bequeathed to a resident of State Z.
Which state will tax the real property used by the proprietorship?

A) State W
B) State X
C) State Y
D) State Z

Solutions: