[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-7-054":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","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s1-7-054","7",54,"甲君與受託人簽訂遺囑信託契約，針對遺囑與遺囑信託當事人之關係，下列敘述何者正確？",[13,14,15,16],"可以指定複數遺囑執行人","遺囑信託受託人必須同時為遺囑執行人","遺囑信託受託人必須同時為遺囑保管人","遺囑指定之受託人，不得拒絕接受信託",0,"我國家族信託規劃I",1,"民法允許以遺囑指定數位遺囑執行人，執行職務時以過半數決之，實務上常見同時指定親屬與專業人士互相制衡，故 (A) 正確。(B) 錯，遺囑執行人負責清點遺產、辦理繼承登記與交付信託財產，受託人則於財產交付後接手管理運用，由同一人擔任雖無不可，卻非必須。(C) 錯，遺囑保管人只是保管遺囑正本並於繼承開始後提示，與受託人身分無必然關係。(D) 錯，信託關係以受託人承諾為前提，遺囑指定的受託人得拒絕接受信託，此時利害關係人或檢察官得聲請法院另行選任。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s1-5-012","辛老太太參加 XY 周刊舉辦高齡友善金融論壇後，想要將其名下出租房屋之租金交付信託，信託目的為專款專用照護自身退休後生活，而下列敘述何者正確？",12,{"id":28,"question":29,"qno":30},"family_trust_s1-5-014","有關連續受益人之信託模式，下列敘述何者錯誤？",14,{"id":32,"question":33,"qno":34},"family_trust_s1-5-055","規劃家族藝術品管理時，根據文化藝術事業辦理展覽或拍賣申請核准個人文物或藝術品交易所得採分離課稅辦法，如有個別文物或藝術品交易金額達新臺幣多少金額時，主辦單位應留存資料，包括買賣雙方（或代理人）身分證明及聯絡方式，還有藝術品交易日期、品項、金額紀錄及稅務申報資料等，並留存該筆交易買受人所有交易款項之相關支付憑證，以避免藝術品拍賣成為洗錢漏洞？",55,{"id":36,"question":37,"qno":38},"family_trust_s1-6-023","某公司創辦人擔心未來遺產稅過高，因此希望藉由生前贈與減少遺產總額，下列敘述何者錯誤？（假定下列選項之信託皆為受益人特定，且委託人無保留變更受益人及分配、處分信託利益之權利）",23,{"id":40,"question":41,"qno":42},"family_trust_s1-6-024","有關家族信託之概念，下列敘述何者正確？",24,{"id":44,"question":45,"qno":46},"family_trust_s1-6-027","辦理遺囑信託時，委託人須設立合法有效的遺囑，依我國民法規定，委託人為遺囑須年滿幾歲？",27,1785170293331]