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American College Fundamentals of Estate Planning test Sample Questions:

1. 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 $1,200,000 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 $56,000. 2.Average annual state and local real estate taxes on the farm are $8,000. 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) $700,000
B) $820,000
C) $600,000
D) $500,000

2. All the following will be brought back into the donor's gross estate for federal estate tax purposes EXCEPT

A) a gratuitous transfer of real property with a reserved right to use and enjoy it for life
B) an outright, gratuitous transfer of real property in contemplation of death
C) the gift taxes paid last year on a gratuitous transfer of real property
D) a gratuitous transfer of real property to a revocable intervivos trust

3. A man died in February of this year. Last year, when he learned that he had terminal illness, he immediately made the following gifts and filed the required gift tax return:
Fair Market Value Gift of listed stock to
*a qualified charity $200,000
*Gift of listed bonds to his wife 300,000
*Gift of a boat to his son 10,000
*Gift of a sports car to his daughter 10,000
What amount must be brought back to the man's estate as an adjusted taxable gift in the calculation of his federal estate taxes?

A) 0
B) $200,000
C) $520,000
D) $290,000

4. A father bought stock for $100,000 and gave it to his son when it was worth $300,000. The father paid no gift tax on the transfer. When the son sold the property 2 years after the gift, his income tax basis was

A) 0
B) $200,000
C) $300,000
D) $100,000

5. The executor of an estate has a choice of waiving the executor's fee. Factors that should be considered by the executor in making this choice include all the following EXCEPT

A) the income tax brackets of the other beneficiaries
B) the income tax bracket of the executor
C) whether the executor is otherwise a beneficiary of the estate
D) the estate tax bracket of the estate

Solutions: