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AFP-Exam-1 Practice Questions

Applied Financial Planning Certification Exam 1 (AFP)

Last Update 4 days ago
Total Questions : 117

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Question # 1

Edward's client is updating his will and is concerned what will happen to his and his wife's estates should they die within a short time of each other. Which clause in the will should Edward recommend the couple discuss with their lawyer?

Options:

A.  

Survivorship.

B.  

Conversion.

C.  

Life interest.

D.  

Successor.

Discussion 0
Question # 2

Jenny and Herman are looking for tax strategies that will help them better manage their marginal annual tax rates. Jenny is currently the primary income earner in the household. She has a large non-registered portfolio that holds only plain vanilla S & P 500 index funds. Jenny and Herman have a 14-year-old daughter, and they would also like to know what income-splitting opportunities exist. They’ve presented several ideas to their tax planner, Isaac, for review. Which of the following will likely result in tax attribution to Jenny?

Options:

A.  

Jenny gifts her portfolio to her daughter who will claim any future investment income on her tax return.

B.  

Jenny contributes to a spousal RRSP, which Isaac converts to a spousal RRIF and begins minimum required withdrawals in the first year after funding.

C.  

Jenny sells her equity security holdings to Herman at fair market value.

D.  

Jenny lends her portfolio to Herman at the Bank of Canada's prescribed interest rate.

Discussion 0
Question # 3

Jonathan owns a medium size consulting firm and earns an average annual income of $150,000. He is reviewing his retirement plan with his financial planner. Jonathan asked his planner about retirement compensation arrangement and how this may benefit him. What should his financial planner tell him?

Options:

A.  

It is exempt from regulatory limits and withdrawals are tax-exempt for the executive.

B.  

It leaves RRSP contribution room unaffected and is exempt from regulatory limits.

C.  

It results in a pension adjustment and withdrawals are tax-exempt for the recipient.

D.  

It reduces RRSP contribution room but is exempt from regulatory limits.

Discussion 0
Question # 4

Mary, an accredited financial planner, recently met with clients Michael and Radha. They are high- net-worth clients who are in their mid-40s. Michael is a heavy equipment operator at a local oil field, and Radha is a homemaker. They are ready to retire in 10 years and very excited to start planning for the next chapter in their lives. Mary explained her planning process, her accreditation, and her remuneration. When Mary presented the client agreement letter, both clients were surprised. They said they did not know why they would sign a letter to get advice on their own finances. How should Mary answer their question?

Options:

A.  

The client agreement letter sets expectation for the partnership between, the client, the financial planner and their partners.

B.  

The client agreement letter outlines the overall investment strategy that is being recommended by Mary to Michael and Radha.

C.  

The client agreement letter is a non-legally binding contract that outlines the business relationship between the clients and the financial institution.

D.  

The client agreement outlines the specific financial planning strategies that will be implemented to help both Michael and Radha achieve their financial goals.

Discussion 0
Question # 5

William and Jennifer are selling their business which qualifies as a Canadian-controlled private corporation. When the sale is complete at the end of this year, William and Jennifer will each receive $4 million for their common shares which have nominal cost. Jennifer has unused capital losses from previous years. They are meeting with Laurel, their financial planner, to discuss the tax implications of the sale. Based on the information provided, what should Laurel recommend to William and Jennifer so that they are best able to make use of the Lifetime Capital Gains Exemption?

Options:

A.  

They should each claim 50% of the exemption.

B.  

They should each claim 100% of the exemption.

C.  

Only Jennifer should claim 100% of the exemption.

D.  

Only William should claim 100% of the exemption.

Discussion 0
Question # 6

Bruna is a senior financial planner. At 4 p.m. on Friday afternoon (an hour before closing), her manager asks her to complete the following:

Fix a mutual fund trade that was entered incorrectly by a junior financial planner.

Call her client to advise him that his account is overdrawn, and the bank will refuse recent payments unless he credits the account before 5 p.m.

Bruna determines she can only complete one of the two tasks before the end of the business day. How should Bruna address her supervisor's request?

Options:

A.  

Ask the manager which of the two problems should be prioritized. Then ask the manager to delegate the other task to a colleague.

B.  

Bruna should let the client's payments bounce since the client is unable to manage his cash flow and Bruna should prioritize correcting the trade.

C.  

Bruna should prioritize the client with the overdrawn account since he is one of her clients. She should then reverse the incorrect trade the following business day.

D.  

Stay after hours until she completes both tasks.

Discussion 0
Question # 7

The Andersons, a young couple, meet with their financial planner to review estate-planning opportunities. They recently had a third child and are looking for the most cost-effective strategy to put in place during their working years to increase their estate value and reduce the tax burden at death for the benefit of their children. What should the financial planner recommend?

Options:

A.  

Update beneficiary designation to the estate on their registered plans.

B.  

They should each have permanent life insurance plans in place.

C.  

Set up a joint savings account with automatic monthly contributions.

D.  

Put in place a term survivorship life insurance policy.

Discussion 0
Question # 8

A client’s portfolio target is 50% equities and 50% fixed income. After a strong equity market, the portfolio is now 68% equities. The client’s circumstances and objectives have not changed. What should the planner recommend?

Options:

A.  

Rebalance toward the target allocation.

B.  

Increase equities because recent performance confirms the trend.

C.  

Move all investments to cash.

D.  

Stop reviewing the portfolio until retirement.

Discussion 0
Question # 9

Richard reviewed his divorce settlement from his partner Alex with his advisor Maria. He is deciding between providing a lump sum spousal support payment of $60,000 or making monthly payments. If Richard’s income is $200,000 and Alex’s income is $40,000, what should Maria advise Richard about the tax implications for both Richard and Alex in regard to the lump sum payment?

Options:

A.  

Richard will deduct the payment and pay taxes on the remaining $140,000 of income, and Alex will pay taxes on the lump-sum payment of $60,000.

B.  

Richard will deduct the payment and pay taxes on the remaining $140,000 of income and Alex will pay taxes only on his earned income of $40,000.

C.  

Richard will deduct half of the lump-sum support payment and pay taxes on the remaining $170,000 of income and Alex will claim the other half of the lump-sum support payment in addition to his earned Income of $40,000.

D.  

Richard will pay taxes on the entirety of the $200,000 and Alex will pay taxes only on his earned income of $40,000.

Discussion 0
Question # 10

During the discovery process, Greyson and Jacob's financial planner identifies that the couple wants to protect their family from unexpected health events and premature death. Their financial planner coordinates a meeting with an insurance agent for the next steps. What should the insurance agent recommend?

Options:

A.  

Purchase a life policy with accidental insurance coverage.

B.  

Complete a capital needs analysis.

C.  

Purchase a permanent life insurance policy.

D.  

Apply for critical illness insurance.

Discussion 0
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