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American College HS330 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Trusts & Fiduciary Arrangements | 20% | - Specialized trust structures - Trust income taxation - Generation-skipping transfer tax (GSTT) - Revocable and irrevocable trusts |
| Topic 2: Advanced Planning Strategies | 15% | - Life insurance in estate planning - Charitable giving techniques - Business succession planning & buy-sell agreements - Planning for incapacity and special needs |
| Topic 3: Federal Estate Tax System | 25% | - Credits and tax computation - State death taxes and basis adjustments - Gross estate inclusion rules - Marital and charitable deductions |
| Topic 4: Federal Gift Tax System | 20% | - Gift tax calculation and strategies - Taxable gifts and filing requirements - Exclusions, exemptions, and valuation rules |
| Topic 5: Estate Planning Process & Legal Foundations | 20% | - Probate process and non-probate transfers - Wills, powers of attorney, and advance directives - Objectives and ethical considerations - Property ownership forms and titling |
American College Fundamentals of Estate Planning test Sample Questions:
All the following are conditions that must be met if an otherwise nonqualified terminable interest is to qualify (as QTIP) for the federal estate tax marital deduction EXCEPT:
- A. The deceased spouse's executor must make an irrevocable election to have the property includible in the surviving spouse's gross estate.
- B. No person can be given the right to direct that the property go to anyone other than the surviving spouse as long as the surviving spouse is alive.
- C. The surviving spouse must be given a lifetime right to receive all the property's income at least annually.
- D. The surviving spouse must make a qualified disclaimer to all other property in the deceased spouse's estate within 9 months of death.
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 an interest free loan with a principal amount large enough to produce sufficient income for her support when invested in corporate bonds
- B. Purchase corporate bonds that pay interest in an amount sufficient for her to support herself and assign the interest payments to her
- C. Make her a gift of enough corporate bonds from his portfolio so that she will be able to support herself from the interest payments
- D. 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
A father plans to create a trust for the benefit of his 22-year-old son and wishes to take advantage of the gift tax annual exclusion. He has named a bank as trustee. Which of the following trust provisions would cause the gifts to be ineligible to qualify for the gift tax annual exclusion?
1.The trust income is to be paid to the son or accumulated at the discretion of the trustee.
2.The income is to be accumulated until the son reaches age 32 when all accumulated income and principal are to be distributed to him.
- A. Neither 1 nor 2
- B. 1 only
- C. Both 1 and 2
- D. 2 only
A father wants to accumulate funds for his 12-year-old son's college education. On the advice of his attorney, the father establishes an IRC Section 2503(c) trust and funds it with annual gifts. All the following statements concerning this arrangement are correct EXCEPT:
- A. The father's annual gift tax exclusion must be reduced by any amount used to pay college tuition costs.
- B. Any accumulated income and all trust principal must be available for distribution to the son when he attains age 21.
- C. The trust must be irrevocable.
- D. In the event of the son's death prior to age 21, trust assets must either be payable to the son's estate or be subject to a general power of appointment held by the son.
A woman is the income beneficiary of an irrevocable trust. All the following powers held by her will cause all the assets in the trust to be includible in her gross estate for federal estate tax purposes EXCEPT
- A. the testamentary power to direct the trustee to pay trust assets to her estate
- B. the testamentary special or limited power to direct the trustee to distribute trust assets to her children
- C. the testamentary power to direct the trustee to use trust assets to pay her estate taxes
- D. the power to direct the trustee to distribute trust corpus to her
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