最新的 American College Certification HS330 免費考試真題:

1. Which of the following life insurance settlement options will qualify for the federal estate tax marital deduction?
1.Proceeds left to the surviving spouse under the interest option, with interest payable to the surviving spouse who has the unrestricted right to withdraw proceeds and with any proceeds not withdrawn payable equally to her children per stirpes
2.Proceeds left to the surviving spouse under an installment option, with any installments remaining at her death to be commuted and paid to her estate

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

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

3. Which of the following types of real property ownership will be deemed to be a tenancy in common?

A) Two brothers own equal undivided interests in a piece of real property, with each brother being able to divest himself of his interest by sale, gift, or will.
B) Two brothers are equal partners in a general partnership that owns a piece of real property used in the partnership business.
C) Two brothers own equal fractional interests in a piece of real property and at the death of one of the brothers the survivor will own the entire piece of property.
D) Two brothers own equal amounts of all the common stock in a corporation, the only asset of which is real property.

4. 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 special guardian can be appointed by the court to protect a minor's rights in a legal proceeding.
D) A guardian named in a deceased parent's will is not necessarily binding on the court.

5. Which of the following statements concerning the estate tax marital deduction is correct?

A) The marital deduction available to a decedent in a common-law state is equal to the net amount of qualifying property passing to the surviving spouse.
B) The marital deduction available to a decedent in a common-law state is equal to one half the adjusted grossestate.
C) The marital deduction available to a decedent in a common-law state is limited to a maximum of $1 million.
D) The marital deduction available to a decedent in a community-property state is equal to the total amount of community property.

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