American College HS330題庫介紹
HS330 學習資料的問題有提供demo,可以免費下載試用
American College 的 HS330 認證考試題庫是一個保證你一次及格的資料。這個考古題的命中率非常高,所以你只需要用這一個資料就可以通過 HS330 考試。如果不相信就先試用一下。因為我們的問題有提供demo,你可以免費下載試用,用過以後你就知道 HS330 考古題的品質了,這樣你不用擔心會有任何損失。
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HS330 題庫擁有超高的性價比,高達95%的相似性
我們提供的 HS330 培訓資料是個性價很高的培訓資料,和正式的考試內容是非常接近的,你經過我們短期的特殊培訓可以很快的掌握IT專業知識,為你參加 HS330 考試做好準備。我們承諾將盡力幫助你通過 American College 的 HS330 認證考試。
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購買後,立即下載 HS330 題庫 (Fundamentals of Estate Planning test): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。(如果在12小時內未收到,請聯繫我們,注意:不要忘記檢查你的垃圾郵件。)
American College HS330 考試大綱主題:
| 章節 | 目標 |
|---|---|
| 財務規劃策略 | - 財務規劃策略
|
| 法律原則 | - 法律原則
|
| 稅法規定 | - 稅法規定
|
| 遺產規劃概念 | - 遺產規劃概念
|
最新的 American College Certification HS330 免費考試真題:
1. Which of the following types of partial interests in property may be allowed a charitable deduction for estate tax purposes?
1.A remainder interest in the donor vacation home
2.A testamentary gift of a percentage of a decedent entire interest in property held in trust
A) 2 only
B) Neither 1 nor 2
C) Both 1 and 2
D) 1 only
2. All the following statements concerning a federal estate tax deduction for a bequest or gift to a qualified charity are correct EXCEPT:
A) The amount of a charitable deduction is reduced by any taxes and administrative expenses chargeable against the bequest.
B) The amount of a charitable deduction may not exceed 50 percent of a decedent's adjusted gross estate.
C) An estate may deduct the value of the remainder interest in a charitable remainder trust.
D) A life insurance policy that was assigned to a charity as a gift less than 3 years prior to the insured's death qualifies for a charitable deduction.
3. Examples of terminable interests that are nondeductible for the federal estate tax marital deduction include which of the following?
1.A property interest that would pass to someone else if the surviving spouse remarries
2.A life estate in property that would pass to another person at the death of the surviving spouse
A) 2 only
B) Neither 1 nor 2
C) Both 1 and 2
D) 1 only
4. In addition to substantial probate assets, a married man with two minor children has a $1,000,000 ordinary life insurance policy payable to his estate. He wants to make certain that if he predeceases his wife the death proceeds will be available to provide income for his wife during her lifetime and to provide for their two children after her death. He would like the policy and/or its death proceeds to be as free of federal gift and estate taxes as possible with respect to both him and his wife. Which of the following courses of action would best accomplish these objectives?
A) Assign the policy to an irrevocable intervivos trust with five and five powers and designate the trustee to receive the death proceeds
B) Designate his wife as beneficiary and she will establish a testamentary trust in her will to receive the proceeds at her subsequent death
C) Assign the policy to his wife who will establish a revocable intervivos trust to receive the death proceeds
D) Establish a revocable intervivos trust and designate the trustee to receive death proceeds
5. All the following items of property will be included in a decedent's gross estate for federal estate tax purposes EXCEPT
A) the value of a gratuitous lifetime transfer in which the decedent retained a reversionary interest on the date of death worth more than 5 percent of the value of the property and which thedonee must survive the decedent to possess
B) the value of all gratuitous lifetime transfers of property made within 3 years of death
C) the value of a gratuitous lifetime transfer in which the decedent retained the right for life to receive the income from the property
D) the value of property subject to a general power of appointment that the decedent possessed at death
問題與答案:
| 問題 #1 答案: D | 問題 #2 答案: B | 問題 #3 答案: C | 問題 #4 答案: A | 問題 #5 答案: B |
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這個考試題庫是非常有用的,我的HS330考試順利的通過了。