JPNTestでAmerican College HS330問題集をチョイスする理由

JPNTestは、1週間で完璧に認定試験を準備することができる、忙しい受験者に最適な問題集を提供しております。 HS330の問題集は、American Collegeの専門家チームがベンダーの推奨する授業要綱を深く分析して作成されました。弊社のHS330学習材料を一回のみ使用するだけで、American College認証試験に合格することができます。

HS330はAmerican Collegeの重要な認証であり、あなたの専門スキルを試す認定でもあります。受験者は、試験を通じて自分の能力を証明したいと考えています。 JPNTest Fundamentals of Estate Planning test は、American College Certificationの400の問題と回答を収集して作成しました。Fundamentals of Estate Planning testの知識ポイントをカバーし、候補者の能力を強化するように設計されています。 JPNTest HS330受験問題集を使用すると、Fundamentals of Estate Planning testに簡単に合格し、American College認定を取得して、American Collegeとしてのキャリアをさらに歩むことができます。

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あなたのHS330試験合格を100%保証

JPNTestテスト問題集を初めて使用したときにAmerican College Certification HS330試験（Fundamentals of Estate Planning test）に合格されなかった場合は、購入料金を全額ご返金いたします。

HS330の迅速なアップデート対応

HS330試験に変更がございました場合は、現在の試験と一致するよう、瞬時に学習資料を更新することができます。弊社は、お客様に最高、最新のAmerican College HS330問題集を提供することに専念しています。なお、ご購入いただいた製品は365日間無料でアップデートされます。

HS330試験の品質と価値

JPNTestのAmerican College Certification HS330模擬試験問題集は、認定された対象分野の専門家と公開された作成者のみを使用して、最高の技術精度標準に沿って作成されています。

ダウンロード可能なインタラクティブHS330テストエンジン

American College Certificationの基礎準備資料問題集には、American College Certification HS330試験を受けるために必要なすべての材料が含まれています。詳細は、正確で論理的なものを作成するために業界の経験を常に使用しているAmerican College Certification によって研究と構成されています。

American College Fundamentals of Estate Planning test 認定 HS330 試験問題:

1. Mr. Allen died early this year survived by his spouse Mrs. Allen. Among the items of family property are:
1.A $200,000 life insurance policy on Mr. Allen's life with Mrs. Allen designated as beneficiary. Mrs. Allen has been the owner of the policy ever since it was issued 4 years ago.
2.The family residence with a fair market value of $300,000. Mr. and Mrs. Allen own the residence jointly with the right of survivorship even though Mr. Allen purchased it with his separate funds.
3.A $20,000 bank account. Mr. and Mrs. Allen own the account jointly with the right of survivorship even though Mrs. Allen made all the deposits.
What amount of the family property will be included in Mr. Allen's gross estate for federal estate tax purposes?

A) $350,000
B) $160,000
C) $360,000
D) $300,000

2. All the following statements concerning real property ownership by married couples as joint tenants with right of survivorship are correct EXCEPT:

A) Jointly held property between spouses does not pass through the probate estate of the first spouse to die.
B) All benefits of ownership remain available to the surviving spouse without interruption during the administration of the deceased spouse's estate.
C) The deceased spouse's interest in the property qualifies for the marital deduction since it passes outright to the surviving spouse.
D) In common-law states the total value of the property receives a stepped-up tax basis in the estate of the first spouse to die.

3. The decedent, Z, died this year. The facts concerning Z estate are:
*Gross estate $3,200,000
*Marital deduction $1,100,000
*Charitable deduction 80,000
*Gifts made after 1976 115,000
*State death taxes payable 215,000
What is Z taxable estate?

A) $1,920,000
B) $1,590,000
C) $1,690,000
D) $1,805,000

4. All the following statements concerning lifetime gifts are correct EXCEPT:

A) Gifts of life insurance within 3 years of death are included in the donor-insured's gross estate.
B) If a wealthy widower lives more than 3 years after making a taxable gift to his sister, the value of the gift has no effect on his federal estate tax liability.
C) The amount of gift tax paid within 3 years of death is included in the gross estate.
D) A substantial amount of property may be given away over a period of time without the imposition of the federal gift tax because of the annual exclusion.

5. Generally all the following statements concerning life insurance arrangements for partnership buy-sell agreements are correct EXCEPT:

A) With an entity-purchase agreement the formula used for determining the number of life insurance policies needed is N (number of partners) + 1.
B) With a cross-purchase agreement the individual partners are the applicants, owners, beneficiaries and premium-payers of the policies.
C) With a cross-purchase agreement each partner purchases life insurance on the life of each of the other partners.
D) With an entity-purchase agreement the partnership strives to maintain face amounts of coverage equal to its obligations under the agreement.

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