Mod1 Payumo

Module 1 – Assessment
Write the capital letter of the best answer on answer sheet.
MULTIPLE CHOICE.
1. Estate
a. Is the sum of all the property of a deceased individual which are available for disposition to
his heirs, successors or beneficiaries, represented by an executor or administrator, as the
case may be.
b. Is a person designated in the last will and testament to carry out the provisions of the
decedent’s will.
c. Is a person who performs a fiduciary duty such as taking care of the decedent’s estate prior
to final disposition to the heir(s).
d. Is a person appointed by the court and performs the same duty, in lieu of an executor, if the
latter refused to accept the appointment, failed to qualify under the law or the last will and
testament did not appoint one.
2. Which is not true about inheritance?

a. Inheritance includes property, rights, and obligations of a person that have accrued since the
opening of the succession.
b. Inheritance includes devise and legacy.
c. Inheritance includes property, rights, and obligations extinguished by a person’s death.
d. Inheritance includes property, rights, and obligations of a person existing at the time of
death.
3. Heir who inherits personal property by will is known as

a. Devisee c. Compulsory heir
b. Legatee d. Donee
4. The “compulsory heirs” are classified as

I. Primary – legitimate children and/or descendants
II. Secondary – legitimate parents and/or ascendants; illegitimate parents
III. Concurring – surviving spouse; illegitimate children and/or descendants
a. I only c. I, II, and III

b. I and II only d. None of the choices
5. Which of the following could legally effect transfer of properties through succession? a. By
virtue of a will
b. By operation of law
c. By onerous transfer
d. By both “a” and “b”
6. Succession which results from the designation of an heir, made in a will executed in the form
prescribed by law is known as
a. Legal or intestate succession
b. Testamentary succession
c. Mixed succession
d. Ordinary succession
7. Which of the following is regarded as an intestate succession?

a. The will is designating the State as beneficiary of the free portion
b. The will was subsequently rendered void by circumstances
c. The will designate a part of free portion to a stranger
d. The will disposed the legitime to its rightful heir
8. Which is not rue about relationships?

a. The relation subsisting between son, father and grandfather, in that order is an example of
an ascending lineal consanguinity.
b. Consanguinity is the relation of persons ascending from the same stock or common
descendants.
c. Collateral consanguinity is that which subsists between persons who have the same
ancestors, but who do not descend or ascend one from the other.
d. Affinity is connection existing in consequence of a marriage between each of the married
spouse and kindred of the other.
9. How many degrees (of generation) apart are third cousins?

a. Two c. Six
b. Four d. Eight
10. Who is not an intestate heir?

a. Legitimate children/descendants
b. State
c. Legitimate parents/ascendants
d. Collateral relatives within the 6th degree
11. In case where there are no relatives to receive the inheritance, who of the following has the
claim on the estate?
a. The nearest relative beyond fifth degree
b. The closest associate or friend
c. Any charitable institution located in the place where the bulk of the estate is located d. The
State
12. Certain parts of the estate of a deceased Filipino citizen cannot be freely disposed of because
Philippine law reserves them for the “compulsory heirs”. This portion of the decedent’s estate is
known as
a. Legitimes c. Legacy
b. Free Portion d. Bequest
13. Which of the following statements is false? Transfer tax is

a. Imposed upon gratuitous transfer of property
b. Of two kinds: estate tax and donor’s tax
c. Classified as national tax
d. None of the choices
14. The object of estate tax is

a. Right to transmit c. Properties of the decedent
b. Decedent d. Beneficiaries
15. Mortis causa transfer of property is effected

a. When the property is received by the heir
b. When the court awarded the ownership of property to a particular heir
c. Upon the death of the decedent
d. Upon payment of estate tax
16. Statement 1: Cancellation of existing debt as payment for services rendered by the debtor to the
creditor is a gratuitous transfer.
Statement 2: A sale is a form of transfer transaction that requires payment of transfer tax. a.
Both statements are false
b. Both statements are true
c. Only statement 1 is true
d. Only statement 2 is true
17. It is a mode of acquisition by virtue of which, the property, rights and obligations, to the extent
of the value of the inheritance, of a person are transmitted through his death to another either
by his will or by operation of law.
a. Succession c. Barter
b. Purchase d. Donation
18. The following are causes of disinheriting a child. Which one is not?
a. When the child has been found guilty of an attempt of the life of the testator.
b. When a child has been convicted of adultery or concubinage with the spouse of the testator.
c. When a child marries a person other than the testator’s choice.
d. When a child leads a dishonorable or disgraceful life.
19. Which is not true about an inheritance?

a. The acceptance of an inheritance may be express or tacit.
b. The express acceptance of an inheritance may be made in a public or private document.
c. An heir may accept or repudiate an inheritance
d. The inheritance or repudiation of an inheritance takes effect upon inheritance or
repudiation.
20. Statement 1: The right of representation takes place in the direct descending line, but never in
the ascending line.
Statement 2: The child of a voluntary heir who predeceases the testator gets nothing, because
there is no representation among voluntary heirs nor in the free portion. a. Both statements
are false
21. If the surviving heirs in an intestate succession are the parents and a legitimate child of the
decedent, what is the share of the parents in the legitimes?
a. 1/3 c. 1/4
b. ½ d. None
22. Statement 1: Under the law on legitimes, if the only survivor is the widow or widower, she or he
shall be entitled to one half of the hereditary estate of the deceased spouse, and the testator
may freely dispose of the other half.
Statement 2: Legitimate and illegitimate child has equal share under intestate distribution of
estate.
a. Both statements are false
23. Statement 1: The presence of children does not disqualify parents to inheritance.
Statement 2: The rules on legitimes are substitute for testamentary dispositions. a.
24. No will shall be revoked, except

a. By implication of law
b. By some will, codicil, or other writing executed as provided in the case of wills
c. By burning, tearing, canceling, or obliterating the will with the intention of revoking it, by
the testator himself, or some other person in his presence, and by his express direction d.
All of the choices
25. Probate of a will involves the following processes, which one is not?
a. Collecting the decedent’s estate
b. Liquidating liabilities and paying necessary taxes
c. Distributing property to the heir
d. Collecting the heir’s estate.
26. In which of the following cases is a will invalid?

a. When no heir has been instituted
b. When the will was executed in a language not known to the testator
c. When the institution does not cover the entire estate
d. When the instituted heir is incapacitated to succeed
27. Statement 1: The making of a person’s will may be left in part to the discretion of a third person.
Statement 2: Persons of either sex under eighteen years of age cannot make a will. a.
28. Choose the incorrect statement of the following:

I. If compulsory heir is given by will, less than his legitime, the provisions of the last will
and testament should not be modified in such a way that he will receive his legitime.
II. Compulsory heirs have rights to insist that the legitime be given in the form of a
property.
III. The property left by the decedent without a will shall be transferred in favor of the
government.
a. I only c. I and II only

b. II only d. I, II, and III
29. The following are causes for disinheriting a spouse, which one is not?
a. When the spouse justifiably refuses to support the children or the other spouse.
b. When the spouse has accused the testator of a crime for which the law prescribes
imprisonment for six years or more, and the accusation has found to be false.
c. When the spouse by fraud, violence, intimidation, or undue influence causes the testator to
make a will or to change one already made.
d. When the spouse has given cause for legal separation.
30. Which of the following statements regarding degree of relationship is incorrect?

a. In the direct line, ascent is made to the common ancestor. Thus, the child is one degree
removed from the parent, two from the grandparent, and three from the greatgrandparent.
b. In the collateral line, ascent is made to the common ancestor and then descent is made to
the person with whom the computation is to be made. Thus, a person is two degrees
removed from his brother, three from his uncle, who is the brother of his father, four from
his first cousin, and so forth.
c. Both “a” and “b”.
d. Neither “a” nor “b”.
Answer Sheet
1. A 16. B
2. C 17. A
3. A 18. C
4. C 19. D
5. C 20. A
6. B 21. B
7. B 22. A
8. B 23. D
9. B 24. D
10. D 25. A
11. A 26. B
12. B 27. C
13. C 28. D
14. B 29. D
15. C 30. D

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Module 1 – Assessment

Write the capital letter of the best answer on answer sheet.

2. Which is not true about inheritance?

3. Heir who inherits personal property by will is known as

4. The “compulsory heirs” are classified as

a. I only c. I, II, and III

7. Which of the following is regarded as an intestate succession?

8. Which is not rue about relationships?

9. How many degrees (of generation) apart are third cousins?

10. Who is not an intestate heir?

13. Which of the following statements is false? Transfer tax is

14. The object of estate tax is

15. Mortis causa transfer of property is effected

19. Which is not true about an inheritance?

24. No will shall be revoked, except

26. In which of the following cases is a will invalid?

28. Choose the incorrect statement of the following:

a. I only c. I and II only

30. Which of the following statements regarding degree of relationship is incorrect?

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