RECOMMENDED!!Tax exempt interest

  

Tax exempt interesta. cannot be distributed to charities.b. loses its tax exempt status if paid to a non-grantor trust.c. remains tax free in estates and trusts.d. benefits only Tier One beneficiaries.Capital gain incomea. is included in fiduciary accounting income as a general rule.b. cannot be distributed from an estate or trust to a charity.c. is excluded from fiduciary accounting income as a general rule.d. is taxable at a higher rate during the first year of estate administration.If a decedent dies intestatea. a subchapter J estate can’t come into existence.b. income taxation depends on the identity of the beneficiaries.c. a subchapter J estate may come into existence.d. a subchapter J estate can only exist for 12 months following death.

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