[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-025":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","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_s2-6-025","6",25,"甲君想透過人壽保險保單進行預留遺產稅源，規劃乙君為要保人、甲君為被保險人，乙君為受益人之保單，考量甲君之小孩乙君雖已成年但無力繳付保費，因此由甲君贈與金額給乙君，再由乙君繳付保費，下列針對本張保單之敘述何者錯誤（假定此 2 張保單皆非屬死亡人壽保險金依實質課稅原則之態樣）？",[13,14,15,16],"乙君有變更受益人之權利","甲君贈與乙君繳付保費之金額，須計入甲君贈與年度之贈與總額","保費係由甲君贈與金額給乙君，因此乙君無變更保險契約之權利","如保單未解約或未進行其他變更之情形下，甲君過世後之保險給付，符合甲君預留遺產稅源之規劃",2,"我國家族信託規劃I",1,"保險契約的權利跟著要保人走，乙君既然是要保人，就享有終止契約、辦理保單借款與變更受益人等權利，保費資金從哪裡來並不影響這些權利的歸屬，(C)以資金由父親贈與反推乙君沒有變更契約的權利，推論錯誤。(A)乙君身為要保人本就得變更受益人，敘述正確。(B)甲君把現金贈與乙君，屬於現金贈與，應計入甲君該年度的贈與總額，超過免稅額的部分課徵贈與稅。(D)要保人與受益人同為乙君，甲君身故後的保險給付直接歸乙君所有，不列入甲君遺產，乙君可用這筆現金繳納遺產稅，確實達成預留稅源的目的。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s2-5-013","丙先生工作多年且投資有成，累積不少積蓄，想要透過遺囑信託方式預先規劃安排其身後2 名小孩財產分配，下列敘述何者正確？",13,{"id":28,"question":29,"qno":30},"family_trust_s2-5-024","周先生為企業主，多年前喪偶，目前子女皆未成年，他希望成立保險金信託讓自己萬一過世後，子女能受到照顧，而下列敘述何者正確？",24,{"id":32,"question":33,"qno":34},"family_trust_s2-5-028","有關遺囑信託實務運作，下列敘述何者錯誤？",28,{"id":36,"question":37,"qno":38},"family_trust_s2-5-051","A 閉鎖性股份有限公司（下稱 A 公司）為某家族企業之家族控股公司，若 A 公司擬依中華，與 B 銀行成立家族信託，有民國信託業商業同業公會所公布之「家族信託契約參考範本」關信託財產之管理或處分方法，下列敘述何者正確？",51,{"id":40,"question":41,"qno":42},"family_trust_s2-5-052","依據家族信託契約參考範本，下列何者為委託人得指示辦理之事項？ A.行使信託股票之股東權及相關權利 B.以信託股票辦理質押 C.將信託股票出售 D.分配信託收益",52,{"id":44,"question":45,"qno":30},"family_trust_s2-6-024","甲君想未來以其為要保人及被保險人之死亡或失能保險金可以交付信託，因此開始找朋友詢問保險金信託之觀念，下列觀念何者錯誤？",1785170294533]