[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-033":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","c8",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s2-5-033","5",33,"於制定家族憲章前，須進行家族現況查核，有關家族資產之查核範圍，包括下列哪些項目？A.信託財產 B.家族經營事業 C.境外公司股權 D.借名登記財產",[13,14,15,16],"僅 BCD","僅 ABD","僅 ABC","ABCD",3,"家族憲章與家族辦公室",1,"制定家族憲章前的現況查核，目的是把家族實際掌握的財富全貌攤開，才能設計股權結構與傳承路徑，範圍不以登記在家族成員名下的資產為限。A 信託財產雖已移轉給受託人，本金或孳息受益權仍歸屬家族，是傳承規劃的核心標的。B 家族經營事業是財富與經營權的來源，股權結構與控制關係必須先釐清。C 境外公司股權常是控股與資金調度的中介，涉及各地稅務與申報義務，漏掉將使規劃失真。D 借名登記財產表面上登記在他人名下，實質仍屬家族所有，爭產訴訟多由此而生，更須及早清查並以書面確認。四項皆應納入查核，故 (D) 正確。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s2-5-031","下列何者可謂治理家族及傳承家業之根本大法？",31,{"id":28,"question":29,"qno":30},"family_trust_s2-5-032","下列何者是美國家族辦公室最為重要之內部委員會？",32,{"id":32,"question":33,"qno":34},"family_trust_s2-5-034","家族企業的治理機構中，下列何者最能納入所有層面的家族成員參與？",34,{"id":36,"question":37,"qno":38},"family_trust_s2-5-035","家族憲章多會針對下列哪些事項加以明訂與規範？ A.治理機構 B.家族成員退場機制C.家族企業股權結構設計 D.家族成員紛爭解決機制",35,{"id":40,"question":41,"qno":42},"family_trust_s2-5-036","有關各種類型之家族辦公室敘述，下列何者錯誤？",36,{"id":44,"question":45,"qno":26},"family_trust_s2-6-031","下列何種類型的家族辦公室會聘用全職員工提供關鍵的法律、稅務、資產配置等服務，但在某些提供重要的職位上，可能會選擇由具有相關經驗的家族成員擔任？",1785170293983]