American College HS330 Prüfungsthemen:
| Abschnitt | Gewichtung | Ziele |
|---|---|---|
| Thema 1: Bundesgesetzliches Schenkungssteuersystem | 20% | - Berechnung der Schenkungssteuer und entsprechende Strategien - Freibeträge, Steuerbefreiungen und Bewertungsregeln - Steuerpflichtige Schenkungen und Anmeldepflichten |
| Thema 2: Verfahren der Nachlassplanung und rechtliche Grundlagen | 20% | - Testamente, Vollmachten und Patientenverfügungen - Formen des Eigentums und der Eintragung - Eröffnungsverfahren und vermögensübertragungen außerhalb des Eröffnungsverfahrens - Ziele und ethische Aspekte |
| Thema 3: Fortgeschrittene Planungsstrategien | 15% | - Unternehmensnachfolgeplanung und Kauf- und Verkaufsvereinbarungen - Methoden der gemeinnützigen Spenden - Lebensversicherungen im Rahmen der Nachlassplanung - Planung bei Geschäftsunfähigkeit und besonderen Bedürfnissen |
| Thema 4: Bundesgesetzliches Erbschaftssteuersystem | 25% | - Ehegatten- und Spendenabzüge - Regeln zur Einbeziehung des gesamten Nachlassvermögens - Erbschaftssteuern auf Bundesstaatsebene und Anpassungen des Anschaffungswerts - Steuergutschriften und Steuerberechnung |
| Thema 5: Treuhandvermögen und treuhänderische Vereinbarungen | 20% | - Spezielle Strukturen von Treuhandvermögen - Übertragungssteuer bei Vermögensübergaben über mehrere Generationen (GSTT) - Widerrufliche und unwiderrufliche Treuhandvermögen - Besteuerung von Einkünften aus Treuhandvermögen |
American College Fundamentals of Estate Planning test HS330 Prüfungsfragen mit Lösungen
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. 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.
- C. Any accumulated income and all trust principal must be available for distribution to the son when he attains age 21.
- D. The trust must be irrevocable.
Antwort: A 🗳️
A father is considering giving his daughter a gift. For tax planning purposes, the father should give his daughter which of the following?
- A. Real estate that cost him $40,000 and is now worth $120,000, subject toa $110,000 mortgage
- B. A bond that cost him $15,000 and is now worth $10,000
- C. Stock that cost him $10,000 and which now has a fair market value of $20,000
- D. Raw land that cost him $10,000, its present fair market value, but which has a substantial potential for appreciation
Antwort: D 🗳️
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. $290,000
- B. $200,000
- C. 0
- D. $520,000
Antwort: C 🗳️
A person dying without a will loses all the following rights EXCEPT the right to
- A. have assets pass to heirs
- B. give property to a charity
- C. name the person to settle the estate
- D. take maximum advantage of the marital deduction
Antwort: A 🗳️
All the following statements concerning property ownership by a married couple residing in a community-property state are correct EXCEPT:
- A. Community property loses its identity when a community-property couple moves to a common-law state.
- B. Property inherited during the marriage is the separate property of the spouse who inherited it.
- C. All property that is not separate property is community property.
- D. Income earned by one spouse becomes community property.
Antwort: A 🗳️
1382 Kundenbewertungen
