There are 2 new questions,and they are pretty much the same. HS330 exam questions are still valid !!! Good job guys! I have successfully passed it!
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American College HS330 exam : Fundamentals of Estate Planning test
- Exam Code: HS330
- Exam Name: Fundamentals of Estate Planning test
- Updated: Oct 13, 2026
- Q & A: 400 Questions and Answers
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American College HS330 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Wills and Probate | - Wills
|
| Introduction to Estate Planning | - Purpose and objectives of estate planning
|
| Property Transfer and Liquidity Planning | - Estate liquidity strategies
|
| Trusts | - Trust taxation and control
|
| Estate and Gift Taxation | - Gift tax rules
|
American College Fundamentals of Estate Planning test Sample Questions:
Question #1
All the following statements concerning an estate for a term of years are correct EXCEPT:
- A. An interest may extend beyond the lifetime of the grantor.
- B. The tenant may transfer the property at the end of the term of his interest.
- C. It is an interest in property established for a specific duration.
- D. The tenant has the right to possess the property during the term of his interest.
Correct Answer: B 🗳️
Question #2
Which of the following statements concerning the so-called "kiddie-tax" on unearned income of children under age 14 is (are) correct?
1.The rules apply to earned income of the children.
2.The rules apply to trust income received by a child under age 14 only if the trust was established by the child's parents.
- A. Both 1 and 2
- B. Neither 1 nor 2
- C. 1 only
- D. 2 only
Correct Answer: B 🗳️
Question #3
All the following statements concerning the ownership of real property as joint tenants with right of survivorship are correct EXCEPT:
- A. If the joint tenants are husband and wife, because this is a qualified joint interest, one half the value of the property will be in the estate of the first spouse to die regardless of which spouse contributed to the purchase price.
- B. If three sisters inherited property as joint tenants with right of survivorship, the entire value of the property will be in the estate of the first sister to die.
- C. If the joint tenants are brother and sister, no portion of the value of the property will be in the sister's estate if she dies first provided her executor proves that the brother contributed all the funds.
- D. If the joint tenants are two brothers and each contributed one half the property's purchase price, only one half the property's value will be in the estate of the first brother to die if his executor proves that the other brother contributed half of the purchase price.
Correct Answer: B 🗳️
Question #4
All the following statements concerning a grantor-retained unitrust (GRUT) are correct EXCEPT:
- A. The grantor's applicable credit amount may be applied to the gifted remainder interest in the trust.
- B. The transfer of the remainder interest in the trust is a current gift for gift tax purposes.
- C. When the grantor dies during the retained interest term, the estate tax benefits are increased.
- D. When the trust is created, the grantor makes an irrevocable transfer toremainderperson(s).
Correct Answer: C 🗳️
Question #5
The executor of an estate has a choice of waiving the executor's fee. Factors that should be considered by the executor in making this choice include all the following EXCEPT
- A. the income tax bracket of the executor
- B. the income tax brackets of the other beneficiaries
- C. the estate tax bracket of the estate
- D. whether the executor is otherwise a beneficiary of the estate
Correct Answer: B 🗳️
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