[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-7-005":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_s1-7-005","7",5,"有關非美籍資產所有人為美籍家族成員使用的美國 Foreign Grantor Trust，下列敘述何者錯誤？",[13,14,15,16],"如經法院測試(Court Test)與控制測試(Control Test)，兩者條件皆符合時，將會被視為美國國內信託(U.S.Domestic Trust)","如符合美國境外信託(Foreign Trust)的定義，美國受益人仍需填寫 Form 3520 向美國稅局申報相關資訊，但無須繳納稅負","美國 Foreign Grantor Trust 通常為不可撤銷信託，非美籍委託人在世時，信託資產所生孳息，可規劃由委託人或美籍受益人所擁有，但均無須繳納稅負","美國 Foreign Grantor Trust 如無完善的規劃，當委託人過世時，該信託將成為是 Foreign Non-Grantor Trust，且勢必對美國受益人／繼承人造成稅務上的衝擊",2,"常見境外信託實務運作",1,"法院測試與控制測試兩者同時通過，信託才屬美國國內信託，(A) 正確。(B) 申報與繳稅是兩件事，信託屬 Foreign Grantor Trust 且孳息非美國來源時，美國受益人僅須以 Form 3520 申報而無稅負。(D) 委託人身故後信託轉為 Foreign Non-Grantor Trust，累積所得日後分配將被課稅並加計利息，確實衝擊美國繼承人。(C) 錯在「通常為不可撤銷信託」：這類架構能被視為委託人所有，關鍵正是非美籍委託人保留撤銷權，或其生存期間信託利益僅歸本人與配偶，性質偏向可撤銷。","hard",[23,26,29,33,37,41],{"id":24,"question":25,"qno":17},"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？",{"id":27,"question":28,"qno":10},"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？",{"id":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",42,1785170292862]