Question 1
What is the federal estate, gift, and GST tax exemption per individual for 2026 under the One Big Beautiful Bill Act (OBBBA)?
Correct Answer:
$$15 million
Question 2
What is the top federal estate tax rate currently in effect?
Correct Answer:
40%
Question 3
What is the federal gift tax annual exclusion amount per donee for 2026?
Correct Answer:
$$19,000
Question 4
Under IRC §2056, the unlimited marital deduction is generally available only when the surviving spouse is:
Correct Answer:
A U.S. citizen
Question 5
Which of the following gifts qualifies for the annual gift tax exclusion?
Correct Answer:
A $19,000 cash gift made directly to an adult niece
Question 1
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About this Exam

Prepare with the AEP Practice Questions - AEP Accredited Estate Planner Exam practice quiz. This question bank includes 100 questions covering estate, trust, gift, gross, and federal. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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AEP Practice Questions - AEP Accredited Estate Planner Exam

This practice set contains 100 questions from the matching question bank and focuses on estate, trust, gift, gross, and federal. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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