Which,if Any,of the Following Is Not a Characteristic of the Federal

question 151

Multiple Choice

Which,if any,of the following is not a characteristic of the Federal gift tax?

• A)A charitable deduction is available.
• B)The alternate valuation date of § 2032 can be elected.
• C)A disclaimer procedure may avoid the tax.
• D)A marital deduction is available.
• E)None of the above.

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Definitions:

Job Enlargement

The process of increasing the diversity and number of tasks within a job to enhance job satisfaction and performance.

Vertical Loading

The process of enriching a job by adding more decision-making authority and responsibilities to its tasks, aimed at increasing employee motivation and job satisfaction.

Maslow's Hierarchy

A theory in psychology proposing that human needs form a five-tier model of hierarchy, from basic physiological needs to self-actualization.

Job Enrichment

Enhancing a job's meaningfulness and engagement through redesigning tasks to increase responsibility and autonomy.