[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s2-5-022":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"family_trust_s2","家族信託規劃顧問師資格測驗——第二節","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_s2-5-022","5",22,"若委託人利用連續受益人之架構設計將資產設定信託，而由受託人依序為各順位受益人之利益管理或處分信託財產，以確保後代子孫或世代家族成員能夠享有信託利益，達成多代傳承之目的，一般可稱為下列何種信託？",[13,14,15,16],"王朝信託","維京群島之 VISTA 信託","開曼群島之 STAR 信託","保護信託",0,"常見境外信託實務運作",1,"以連續受益人架構、由受託人依序為各順位受益人管理處分信託財產，使家族財富跨越數個世代持續傳承的信託，通稱王朝信託，故選 (A)。這類信託多設在已廢除或大幅放寬永續存續期間限制的法域，讓信託得以長期存續，並藉由每一代受益人不取得信託本金所有權的設計，降低各世代的遺產稅負擔與債權人追索風險。(B) 維京群島的信託重點在排除受託人對持股公司的干預義務，維持家族對企業的主導權。(C) 開曼的信託特色是允許為非慈善目的設立，並以執行人監督，突破受益人原則。(D) 保護信託著眼於受益人揮霍或遭追索時停止給付，屬防禦性設計。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":28,"question":29,"qno":30},"family_trust_s2-5-006","根據美國「國內稅收法典(Internal Revenue Code)」之規範，若委託人(Grantor)對信託資產擁有實質支配和控制權，該信託為 Grantor Trust，應就該信託之收入對下列何者課徵所得稅？",6,{"id":32,"question":33,"qno":34},"family_trust_s2-5-007","有關英屬維京群島 VISTA 控股信託相關特色，下列敘述何者錯誤？",7,{"id":36,"question":37,"qno":38},"family_trust_s2-5-043","有關美國家族信託常見模式的敘述，下列何者正確？",43,{"id":40,"question":41,"qno":42},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,{"id":44,"question":45,"qno":46},"family_trust_s2-5-056","新加坡和香港的家族辦公室在制度設計有許多相同處，而下列敘述何者錯誤？",56,1785170293838]