[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-7-043":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_s1-7-043","7",43,"下列何者「並非」美國南達科他州朝代信託的特色？",[13,14,15,16],"南達科他州信託得以無期限存續","南達科他州不課徵州層級的所得稅","設立南達科他州朝代信託後，信託財產可當然免除贈與稅","南達科他州朝代信託可提供高度資產保護，使信託資產在符合法定要件下免於債權人侵害",2,"常見境外信託實務運作",1,"朝代信託的節稅邏輯是入口仍要課、之後世代才省：財產移入信託時仍屬應稅贈與，須動用終身贈與及隔代移轉稅的免稅額度，並非設立後財產就當然免除贈與稅，故 (C) 不是其特色。(A) 是特色，南達科他州已廢除永久權禁止規則，信託得無期限存續，財富跨世代累積而不必每一代重新課稅。(B) 是特色，該州不課州層級所得稅與資本利得稅，留在信託內滾存的收益稅負較輕。(D) 是特色，該州對資產保護信託設有較短的追訴期間與明確要件，信託資產在符合法定條件下可隔絕債權人追索。","medium",[23,26,30,34,38,42],{"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":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_s1-5-007","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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",42,1785170293216]