American College 인증 HS330 덤프

ITExamDump는HS330시험문제가 변경되면HS330덤프업데이트를 시도합니다. 업데이트가능하면 바로 업데이트하여 업데이트된 최신버전을 무료로 제공해드리는데 시간은 1년동안입니다. HS330시험을 패스하여 자격증을 취득하고 싶은 분들은ITExamDump제품을 추천해드립니다.온라인서비스를 찾아주시면 할인해드릴게요.

목표가 있다면 목표를 향해 끊임없이 달려야 멋진 인생이 됩니다. 지금의 현황에 만족하여 아무런 노력도 하지 않는다면 언젠가는 치열한 경쟁을 이겨내지 못하게 될것입니다. IT업종에 종사중이시라면 다른분들이 모두 취득하는 자격증쯤은 마련해야 되지 않겠습니까? American College인증 HS330시험은 요즘 가장 인기있는 자격증 시험의 한과목입니다. IT업계에서 살아남으려면ITExamDump에서American College인증 HS330덤프를 마련하여 자격증에 도전하여 자기의 자리를 찾아보세요.

ITExamDump는 아주 믿을만하고 서비스 또한 만족스러운 사이트입니다. 만약 시험실패 시 우리는 100% 덤프비용 전액환불 해드립니다.그리고 시험을 패스하여도 우리는 일 년 동안 무료업뎃을 제공합니다.

American College HS330인증시험은 현재IT업계에서 아주 인기 있는 시험입니다.많은 IT인사들이 관연 자격증을 취득하려고 노력하고 있습니다.American College HS330인증시험에 대한 열기는 식지 않습니다.American College HS330자격증은 여러분의 사회생활에 많은 도움이 될 것이며 연봉상승 등 생활보장에 업그레이드 될 것입니다.

모두 아시다시피American College HS330인증시험은 업계여서도 아주 큰 비중을 차지할만큼 큰 시험입니다. 하지만 문제는 어덯게 이 시험을 패스할것이냐이죠.American College HS330인증시험패스하기는 너무 힘들기 때문입니다. 다른사이트에 있는 자료들도 솔직히 모두 정확성이 떨어지는건 사실입니다. 하지만 우리ITExamDump의 문제와 답은 IT인증시험준비중인 모든분들한테 필요한 자료를 제공할수 있습니디. 그리고 중요한건 우리의 문제와 답으로 여러분은 한번에 시험을 패스하실수 있습니다.

만약ITExamDump를 선택하였다면 여러분은 반은 성공한 것입니다. 여러분은 아주 빠르게 안전하게 또 쉽게American College HS330인증시험 자격증을 취득하실 수 있습니다. 우리ITExamDump에서 제공되는 모든 덤프들은 모두 100%보장 도를 자랑하며 그리고 우리는 일년무료 업데이트를 제공합니다.

시험 번호/코드: HS330

시험 이름: American College (Fundamentals of Estate Planning test)

HS330 덤프무료샘플다운로드하기: http://www.itexamdump.com/HS330.html

NO.1 Which of the following is an example of a taxable gift for federal gift tax purposes?
A. A father gives his 19-year-old daughter a note promising to give her his Rolls Royce when she reaches
the age of 21.
B. Instead of parents paying an outside executive $60,000, a son runs their business for 8 months without
charging a fee.
C. The parents of a married son permit their son and his family to use a summer cottage that rents for
$3,000 per month on a rent-free basis.
D. A father cancels a $50,000 note his daughter gave him when he made a loan to her 2 years ago.
Answer: D

American College   HS330덤프   HS330   HS330최신덤프

NO.2 The following are facts concerning a decedent's estate:
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?
Taxable estate $1,700,000
Pre-1977 taxable gifts 200,000
Post-1976 adjusted taxable gifts 50,000
Post-1976 gifts made to a qualified
charity
100,000
The tentative tax base of this estate is
A. $1,700,000
B. $1,750,000
C. $1,850,000
D. $1,900,000
Answer: B

American College인증   HS330시험문제   HS330자료   HS330기출문제
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 sold before the alternate valuation date is valued at the alternate valuation date.
C. Property that has increased in value since the date of death may be valued at the date of death if the
executor so elects.
D. Property distributed under the will before the alternate valuation date is valued at the date of death.
Answer:A

American College   HS330자격증   HS330   HS330   HS330
4. 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.

NO.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. $500,000
B. $600,000
C. $700,000
D. $820,000
Answer: B

American College자료   HS330 dump   HS330   HS330
5. Which of the following types of real property ownership will be deemed to be a tenancy in common?
A. Two brothers own equal amounts of all the common stock in a corporation, the only asset of which is
real property.
B. 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.
C. Two brothers are equal partners in a general partnership that owns a piece of real property used in the
partnership business.
D. 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.
Answer: B

American College   HS330자격증   HS330자격증   HS330
6. Which of the following statements concerning property ownership by a married couple residing in a
community-property state is correct?
A. All property owned by the couple is community property.
B. Community property loses its identity when a couple moves from a community-property state to a
common-law state.
C. Property inherited by one spouse during a marriage becomes community property.
D. Income earned by one spouse becomes community property.
Answer: D

American College dump   HS330   HS330시험문제   HS330자격증
7. Which of the following statements concerning a simple trust is correct?
A. Income and principal may be distributed to a qualified charity.
B. It receives a special tax deduction for income distributed to its beneficiaries.
C. Income is accumulated at the discretion of the trustee.
D. It limits the number of permissible beneficiaries.
Answer: B

American College최신덤프   HS330   HS330 pdf
8. On the advice of their attorney and accountant, Betsy and John have decided to make substantial
transfers. They would like to pass most of their considerable wealth to their grandchildren. Which of the
following statements concerning gifts made to their grandchildren is correct?
A. The GSTT annual exclusion may be utilized by Betsy and John for each grandchild during lifetime and
at death.
B. The value of Betsy and John's GSTT exemption amounts are slightly increased when used at death
rather than during lifetime.
C. The GSTT annual exclusion is unavailable for years in which Betsy and John make tuition gifts for the
grandchildren.
D. Betsy and John may elect to split any GSTT transfers to the grandchildren.
Answer: D

American College덤프   HS330   HS330시험문제   HS330
9.The decedent, D, died this year. The facts concerning D estate are:
On January 1, 2004 a father gave his daughter a $200,000 straight (ordinary) life insurance policy on his
life.
Premiums are paid annually. The pertinent facts about the policy are:
Date of issue: July 1, 1992
Premium paid on July 1, 2003 $3,200
Gross estate $3,400,000
Marital deduction 0
Charitable deduction 600,000
Funeral & administration
expenses
80,000
Gifts made after 1976 170,000
State death taxes payable 192,000
What is D taxable estate?
A. $2,138,000
B. $2,358,000
C. $2,528,000
D. $2,720,000
Answer: C

American College   HS330 dump   HS330
10.Terminal reserve on July 1, 2003 20,000 Terminal reserve on July 1, 2004 24,000 What is the value of
the policy for federal gift tax purposes?
A. $ 21,600
B. $ 23,200
C. $ 23,600
D. $200,000
Answer: C

American College   HS330   HS330덤프   HS330
11. A married man has two adult sons. His entire estate is in excess of $1,500,000 and consists entirely of
probate assets. He wants to make certain that if he predeceases his wife she will receive all estate
income as long as she lives, and the assets remaining at her death will pass equally to their two sons. He
wants to pass all assets to this wife and sons as free of federal estate taxes as possible. To best
accomplish these objectives, the man should include which of the following estate plans in his will?
A. Establish a QTIP trust for half his estate and bequeath the remainder to his wife
B. Establish a marital deduction trust with a general power of appointment for half his estate and place the
remainder in a QTIP trust
C. Establish a bypass trust equal to the applicable exclusion amount and place the remainder of his
estate in a QTIP trust
D. Establish a QTIP trust for his entire estate
Answer: C

American College dump   HS330   HS330   HS330 dumps   HS330   HS330자격증
12. Among the assets in a decedent's gross estate is stock in a closely held corporation that was left to a
nephew. The interest passing to the nephew is required to bear the burden of all estate taxes and
expenses. The relevant facts about this
estate are:
Adjusted gross estate $1,200,000
Fair market value of stock in the
closely held corporation 500,000
Administration and funeral
expenses
25,000
State inheritance taxes 40,000
Federal estate taxes 160,000
What amount of closely held corporate stock may be redeemed under IRC Section 303 so that the
redemption will be treated as a sale or exchange rather than a dividend distribution?
A. 0
B. $ 65,000
C. $225,000
D. $500,000
Answer: C

American College자격증   HS330인증   HS330시험문제   HS330인증
13. A married man died this year leaving a gross estate of $3,200,000. Additional facts concerning his
estate are: Administration expenses and debts $ 250,000 Marital deduction 1,200,000 Applicable credit
amount (2005) 555,800 Applicable exclusion amount (2005) 1,500,000 State death taxes payable 20,400
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 estate tax
payable is
A. 0
B. $103,320
C. $123,720
D. $128,280
Answer: B

American College시험문제   HS330 pdf   HS330덤프   HS330 pdf
14. Which of the following statements concerning both estates and complex trusts is correct?
A. Both must have more than one beneficiary.
B. Both come into being by operation of law.
C. Both are monitored by the courts.
D. Both are required to file income tax returns.
Answer: D

American College   HS330 dumps   HS330기출문제   HS330덤프
15. A widow made the following cash gifts during the current year: Donee Amount of Gift
A qualified charity $40,000
A close friend 30,000
Her sister 5,000
Her daughter 15,000
Her brother 10,000
The total amount of the taxable gifts made this year was
A. $23,000
B. $45,000
C. $52,000
D. $95,000
Answer:A

American College   HS330   HS330   HS330자격증   HS330
16. A man is planning to establish and fund a 20-year irrevocable trust for the benefit of his two sons,
aged 19 and 22, and plans to give the trustee power to sprinkle trust income. From the standpoint of
providing federal income, gift, and estate tax savings, which of the following would be the best choice of
trustee?
A. The grantor of the trust
B. The grantor's 70-year-old father
C. The grantor's 22-year-old son
D. A bank or trust company
Answer: D

American College시험문제   HS330 dump   HS330덤프   HS330인증
17. A man died in February of this year. Last year, when he learned that he had a 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 $100,000
Gift of listed bonds to his wife 200,000
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. $ 90,000
C. $280,000
D. $320,000
Answer:A

American College기출문제   HS330   HS330   HS330
18. A widower dies leaving a net probate estate of $300,000. At the time of his death, his descendants are
as follows:
A son, Joe, who has no children;
A deceased daughter, Mary, whose two children, Irene and Sally, survive; and
A daughter, Anne, who has one child, Harry
Assuming that the widower's will provides for the distribution of his assets in equal shares to his children,
per stirpes,
which of the following correctly states the amounts each descendant will receive?
A. $100,000 to Joe, $50,000 to Irene, $50,000 to Sally, and $100,000 to Anne
B. $100,000 to Joe, $50,000 to Irene, $50,000 to Sally, $50,000 to Anne, and $50,000 to Harry
C. $75,000 to Joe, $75,000 to Irene, $75,000 to Sally, and $75,000 to Anne
D. $60,000 to Joe, $60,000 to Irene, $60,000 to Sally, $60,000 to Anne, and $60,000 to Harry
Answer:A

American College pdf   HS330   HS330 pdf   HS330
19. Which of the following areas of consideration present common ethical issues for the estate planner?
A. Contracts
B. Compatibility
C. Consistency
D. Compensation
Answer: D

American College   HS330최신덤프   HS330   HS330
20. A father deeded a house as a gift to his daughter in 1990 but retained the right to live in it until his
death. He died this
year, while still living in the house. The following are relevant facts:
The father bought the property in 1980 for $140,000. The fair market value of the property when the gift
was made in
1990 was $170,000. The father filed a timely gift tax return but paid no gift tax because of the applicable
credit amount.
The fair market value of the property at the father's death was $200,000. The daughter sold the property 3
months after
her father's death for $200,000. She had a gain of
A. 0
B. $130,000
C. $160,000
D. $200,000
Answer:A

American College   HS330   HS330자료

꿈을 안고 사는 인생이 멋진 인생입니다. 고객님의 최근의 꿈은 승진이나 연봉인상이 아닐가 싶습니다. American College인증 HS330시험은 IT인증시험중 가장 인기있는 국제승인 자격증을 취득하는데서의 필수시험과목입니다.그만큼 시험문제가 어려워 시험도전할 용기가 없다구요? 이제 이런 걱정은 버리셔도 됩니다. ITExamDump의 American College인증 HS330덤프는American College인증 HS330시험에 대비한 공부자료로서 시험적중율 100%입니다.