[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-5-007":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"family_trust_s1","家族信託規劃顧問師資格測驗——第一節","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"family_trust_s1-5-007","5",7,"信託成立後，信託財產所有權移轉與受託人管理、處分，及分配受益權，但委託人可透過信託契約對信託財產保有控制權。而下列哪一種信託類型，委託人對信託財產無控制權？",[13,14,15,16],"新加坡保留權力信託(Reserved Power Trust)","新加坡全權生前信託(Discretionary Living Trust)","美國指揮信託(Directed Trust)","美國境外授予人信託(Foreign Grantor Trust)",1,"常見境外信託實務運作","新加坡全權生前信託由受託人依信託契約與意願書全權裁量分配的時點與金額，委託人交付財產後即不再保留指示權，正是題目所問「對信託財產無控制權」的類型，故選(B)。(A)保留權力信託明文允許委託人保留投資決策、變更受益人或撤銷信託等權力；(C)美國指揮信託把投資、分配等權能切割給投資指揮人或分配委員會，委託人常透過擔任或指派該職位間接維持影響力；(D)境外授予人信託在美國稅法上正因授予人保留了一定權力或利益，所得才回歸授予人課稅，同樣存在控制關係。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"family_trust_s1-5-002","林董正評估利用境外信託規劃海外財產傳承事宜，有關境外信託之敘述，下列何者錯誤？",2,{"id":27,"question":28,"qno":29},"family_trust_s1-5-005","下列何者不是開曼群島 STAR 信託架構之操作特色？",5,{"id":31,"question":32,"qno":33},"family_trust_s1-5-006","依香港於 2013 年修訂生效之受託人條例規範，賦予了受託人有委任下列何者職位之權力？A.代理人 B.代名人 C.保管人",6,{"id":35,"question":36,"qno":37},"family_trust_s1-5-041","王董經營事業持有不少海外財產，近期他耳聞可利用境外私募人壽保險架構(PPLI)安排傳承，有關境外私募人壽保險架構之敘述，下列何者錯誤？",41,{"id":39,"question":40,"qno":41},"family_trust_s1-5-042","有關美國南達科他州常見的指揮信託(Directed Trust)之相關敘述，下列何者錯誤？",42,{"id":43,"question":44,"qno":17},"family_trust_s1-6-001","有關國外私募人壽保險架構，下列敘述何者錯誤？",1785170291793]