Match Each Statement with the Correct Choice

question 29

Multiple Choice

Match each statement with the correct choice. Some choices may be used more than once or not used at all.
-Eliminates common stock from donor's gross estate.

• A)Revocable trusts
• B)Income in respect of a decedent (IRD)
• C)Conservation easement
• D)Discretionary extension of time to pay estate tax (§ 6161)
• E)Estate freeze-corporations
• F)Extension of time involving interest in closely held business (§ 6166)
• G)Special use valuation as to certain realty (§ 2032A)
• H)Depreciation recapture potential eliminated
• I)Alternate valuation date (§ 2032)
• J)Election to split gifts (§ 2513)
• K)No correct choice is given

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Definitions:

High Powered Incentives

Incentive mechanisms designed to significantly motivate and reward individuals for achieving certain performance targets.

Compensation Schedule

A structured plan that outlines the salaries, wages, benefits, and bonuses that employees receive from an employer.

Budget-gaming Problem

A situation where individuals or departments manipulate or exaggerate their budget needs in order to secure larger allocations for themselves, often at the expense of the organization's overall efficiency.

Compensation Scheme

A structured plan designed to reward employees for their work, including salaries, benefits, and bonuses.