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質問 1：
All the following are grounds for contesting a will EXCEPT:
A. The testator executed a later valid will.
B. The widow was bequeathed less than her intestate share.
C. The instrument is a forgery.
D. The testator did not have testamentary capacity.
正解：B
質問 2：
All the following statements concerning a grantor-retained unitrust (GRUT) are correct EXCEPT:
A. The transfer of the remainder interest in the trust is a current gift for gift tax purposes.
B. When the trust is created, the grantor makes an irrevocable transfer toremainderperson(s).
C. The grantor's applicable credit amount may be applied to the gifted remainder interest in the trust.
D. When the grantor dies during the retained interest term, the estate tax benefits are increased.
正解：D
質問 3：
Which of the following statements concerning the estate tax marital deduction is correct?
A. The marital deduction available to a decedent in a common-law state is limited to a maximum of $1 million.
B. The marital deduction available to a decedent in a community-property state is equal to the total amount of community property.
C. The marital deduction available to a decedent in a common-law state is equal to the net amount of qualifying property passing to the surviving spouse.
D. The marital deduction available to a decedent in a common-law state is equal to one half the adjusted grossestate.
正解：C
質問 4：
All the following transfers are subject to the generation-skipping transfer tax (GSTT) EXCEPT:
A. A distribution to a grandchild from a sprinkle trust created by a grandparent to benefit both skip and non-skip beneficiaries.
B. A termination of a trust at the death of thenonskip life income beneficiary with the remainder distributed solely to skip persons.
C. A direct cash payment of $28,000 from a grandparent to a private prep school to cover the tuition costs for her grandchild.
D. A direct cash gift of $50,000 from a grandparent to his grandchild if such grandchild's parents are still alive.
正解：C
質問 5：
Having a will enables an individual to do which of the following?
1.Make testamentary bequests to selected charitable organizations
2.Make specific bequests to selected friends
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：D
質問 6：
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. A bank or trust company
B. The grantor's 22-year-old son
C. The grantor of the trust
D. The grantor's 70-year-old father
正解：A
質問 7：
Many trust instruments provide for the removal of the original trustee. Valid reasons for removing the original trustee include which of the following?
1.A shift in trust situs is desirable because of changes in law.
2.The beneficiary has moved his or her residence to a distant state.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：D
質問 8：
Which of the following acts by a person other than a lawyer is (are) clearly an unauthorized practice of law?
1.A trust officer gives a client advice about the taxation of a trust.
2.A CPA designs an estate plan for presentation to a client.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：C
All the following are grounds for contesting a will EXCEPT:
A. The testator executed a later valid will.
B. The widow was bequeathed less than her intestate share.
C. The instrument is a forgery.
D. The testator did not have testamentary capacity.
正解：B
質問 2：
All the following statements concerning a grantor-retained unitrust (GRUT) are correct EXCEPT:
A. The transfer of the remainder interest in the trust is a current gift for gift tax purposes.
B. When the trust is created, the grantor makes an irrevocable transfer toremainderperson(s).
C. The grantor's applicable credit amount may be applied to the gifted remainder interest in the trust.
D. When the grantor dies during the retained interest term, the estate tax benefits are increased.
正解：D
質問 3：
Which of the following statements concerning the estate tax marital deduction is correct?
A. The marital deduction available to a decedent in a common-law state is limited to a maximum of $1 million.
B. The marital deduction available to a decedent in a community-property state is equal to the total amount of community property.
C. The marital deduction available to a decedent in a common-law state is equal to the net amount of qualifying property passing to the surviving spouse.
D. The marital deduction available to a decedent in a common-law state is equal to one half the adjusted grossestate.
正解：C
質問 4：
All the following transfers are subject to the generation-skipping transfer tax (GSTT) EXCEPT:
A. A distribution to a grandchild from a sprinkle trust created by a grandparent to benefit both skip and non-skip beneficiaries.
B. A termination of a trust at the death of thenonskip life income beneficiary with the remainder distributed solely to skip persons.
C. A direct cash payment of $28,000 from a grandparent to a private prep school to cover the tuition costs for her grandchild.
D. A direct cash gift of $50,000 from a grandparent to his grandchild if such grandchild's parents are still alive.
正解：C
質問 5：
Having a will enables an individual to do which of the following?
1.Make testamentary bequests to selected charitable organizations
2.Make specific bequests to selected friends
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：D
質問 6：
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. A bank or trust company
B. The grantor's 22-year-old son
C. The grantor of the trust
D. The grantor's 70-year-old father
正解：A
質問 7：
Many trust instruments provide for the removal of the original trustee. Valid reasons for removing the original trustee include which of the following?
1.A shift in trust situs is desirable because of changes in law.
2.The beneficiary has moved his or her residence to a distant state.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：D
質問 8：
Which of the following acts by a person other than a lawyer is (are) clearly an unauthorized practice of law?
1.A trust officer gives a client advice about the taxation of a trust.
2.A CPA designs an estate plan for presentation to a client.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：C
工藤** -
一生懸命頑張ってよかったです！無事にHS330を合格できました！本当に有難うございました。