American College HS330 시험 개요:
| 인증 벤더: | The American College of Financial Services |
|---|---|
| 시험명: | Fundamentals of Estate Planning |
| 시험 번호: | HS330 |
| 시험 형식: | 응용 문항, 시나리오 기반 문항, 객관식 |
| 관련 자격증: | Chartered Financial Consultant (ChFC) |
| 지원 언어: | English |
| 샘플 문제: | American College HS330 샘플 문제 |
| 응시 방법: | The American College of Financial Services에서 결정한 온라인 및 기관 승인 시험 방식입니다. |
| 전제 조건: | 일반적으로 Chartered Financial Consultant (ChFC) 교육과정의 일부로 이수하며, 구체적인 선수 시험 요구사항은 공개적으로 명시되어 있지 않습니다. |
| 공식 요강 URL: | https://www.theamericancollege.edu/ |
American College HS330 시험 요강 주제:
| 섹션 | 목표 |
|---|---|
| 주제 1: 법적 원칙 | - 법적 원칙
|
| 주제 2: 상속 계획 개념 | - 상속 계획 개념
|
| 주제 3: 재무 계획 전략 | - 재무 계획 전략
|
| 주제 4: 세법 | - 세법
|
최신 American College Certification HS330 무료샘플문제
문제 #1
Which of the following statements concerning charitable guaranteed annuity interests is (are) correct?
1.To qualify for an estate tax charitable deduction, guaranteed annuity interests must be made in trust.
2.These interests refer to the charity right to receive a determinable income amount at least annually for a specific term or life (lives) or one or more noncharitable beneficiaries.
A. 1 only
B. 2 only
C. Neither 1 nor 2
D. Both 1 and 2
문제 #2
Harry, Barry, and Carrie incorporated their business, HBC and received 150 shares of stock each. They entered into a cross-purchase buy-sell agreement at this time. The agreement binds their estates to sell their shares of stock to the surviving shareholders. Each shareholder also agrees to purchase one-half of the shares held by the estate of the deceased shareholder. Assume Barry dies sometime later. Which of the following statements concerning this arrangement is (are) correct?
1.When the agreement is carried out, HBC will have 300 shares of stock outstanding.
2.Barry's estate will have additional liquidity to meet expenses and distribution requirements.
A. 1 only
B. 2 only
C. Neither 1 nor 2
D. Both 1 and 2
문제 #3
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. $95,000
B. $45,000
C. $52,000
D. $23,000
문제 #4
Which of the following statements concerning a simple trust is (are) correct?
1.All income must be distributed as earned to the person or persons who are beneficiaries of the trust.
2.Principal and income may be distributed to a qualified charity.
A. 1 only
B. 2 only
C. Neither 1 nor 2
D. Both 1 and 2
문제 #5
Which of the following transactions is a taxable gift for federal gift tax purposes?
A. A mother purchased listed common stocks titling them in joint names with her daughter and the stocks have not yet been sold.
B. A grandmother purchased a U.S. savings bond that is registered as payable to her and her two grandchildren and the bond has not yet been surrendered for cash.
C. A father made a deposit of $100,000 into a bank account titled jointly with his son, and the son has not yet made any withdrawals.
D. A man deeded real estate to his sister but did not record the deed nor did he deliver the deed to his sister.
질문과 대답:
| 문제 #1 정답: B | 문제 #2 정답: B | 문제 #3 정답: D | 문제 #4 정답: A | 문제 #5 정답: A |
1325 개 고객 리뷰
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