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A table named STATES has the following columns: STATE_CD, REGION_CD, and STATE_NAME. Which SQL statement will return the number of states in each region, ordered by number of states?
A. SELECT state_cd, COUNT(*)FROM statesGROUP BY state_cdORDER BY state_cd;
B. SELECT region_cd, COUNT(*)FROM statesGROUP BY region_cdORDER BY COUNT(*);
C. SELECT state_cd, COUNT(*)FROM statesORDER BY COUNT(*);
D. SELECT region_cd, COUNT(*)FROM statesGROUP BY state_cdORDER BY COUNT(*);
Answer: B

All the following statements concerning transfers at death under a will are correct EXCEPT:
A. It is common for a will to contain a clause that exempts the executor from posting bond.
B. Specific bequests of a decedent's property are satisfied prior to distribution of the decedent's residuary estate.
C. If during lifetime a decedent disposed of property that was the subject of a specific bequest,ademption occurs.
D. The most appropriate way to sever a joint tenancy with right of survivorship is for the joint tenant-decedent to make a specific bequest of the property under a will.
Answer: D

Nat Smart was employed as an investment adviser representative and sold many of his clients on a
municipal bond fund of which he was fond, telling his clients that the returns earned on it were completely
free from federal taxation. Unfortunately, he had some unhappy clients when, at the end of the year, they
discovered that they had to pay federal tax on the capital gains earned by the fund when it sold some of
the bonds it held. Nat was as surprised as they were. Based on these facts, which of the following
statements is necessarily true?
I. Because Nat was as surprised as they were, he is guiltless.
II. Nat is subject to civil liability payments.
III. Nat will be subject to the criminal penalties for fraud and may spend time in prison.
A. II only
B. II and III only
C. III only
D. I only
Answer: A
Only Selection II is an accurate statement. In telling his clients that the returns earned on a
municipal bond fund were totally tax-free, Nat misled the clients, whether intentionally or not. This
constitutes fraud, and Nat is, at a minimum subject to civil liability payments, so this is "necessarily" true.
Whether or not Nat will be subject to criminal penalties for fraud and spend time in prison depends on his
ability to prove that he had no knowledge that he was misleading his clients.

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