[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-006":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_s2-6-006","6",6,"有關美國南達科他州指揮信託(Directed Trust)特色之敘述，下列何者錯誤？",[13,14,15,16],"在指揮信託架構下，行政受託人即(Administrative Trustee)為信託受託人","分配信託委員會(Distribution Trust Committee)多由家族成員及受家族信賴之顧問所組成","分配信託委員會(Distribution Trust Committee)在人數及開會方式上有限制","投資委員會(Investment Trust Committee)之職責在於指揮受託人就信託標的進行投資",2,"常見境外信託實務運作",1,"南達科他州的指揮信託把傳統受託人的職能拆成三塊：行政受託人負責帳務、報稅與紀錄保存等行政事務，投資委員會下達投資指令，分配委員會決定何時、對誰分配多少。這套設計的賣點就是彈性，分配委員會的人數、任期與開會方式都由信託文件自行約定，並無強制的法定限制，(C)把不存在的門檻講成特色，因此錯誤。(A)行政受託人在架構中確實就是名義上的受託人，只是職權被信託文件限縮。(B)分配委員會多由家族成員與受信賴的律師、會計師組成，才能貼近家族需求。(D)投資委員會指揮受託人就信託標的進行投資，正是指揮信託得名的由來。","hard",[23,27,30,34,38,42],{"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":10},"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？",{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"family_trust_s2-5-022","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？",22,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,1785170294315]