[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-6-012":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"family_trust_s1-6-012","6",12,"國外常見的「王朝信託」(Dynasty Trust)，係透過何種信託架構的設計，達到家族永續傳承之目的？",[13,14,15,16],"連續受益人","受益人不確定","委託人和受益人相同","受託人和受益人相同",0,"常見境外信託實務運作",1,"王朝信託能跨世代運作，靠的是受益人的接續安排：信託條款先指定第一順位受益人，其死亡或屆期後由下一代、再下一代依序遞補，信託本體不因單一受益人死亡而終止，財產也不必在每一代重新分配、重新課稅，加上設立於已鬆綁永久存續限制的法域，存續期間可以拉得極長，故(A)正確。(B)受益人不確定會使信託目的難以認定，反而升高無效或被課稅的風險，不是永續設計的手段。(C)委託人與受益人相同屬自益信託，利益仍歸委託人，無從達成跨代傳承。(D)受託人與受益人完全同一時，信託所要求的權利義務分離消失，信託關係難以成立。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"family_trust_s1-5-007","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？",7,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",42,1785170292346]