[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-7-006":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_s2-7-006","7",6,"開曼群島 STAR 信託與傳統信託最大的不同點之一，在於其對「禁止永續原則(Rule Against Perpetuities)」之適用規定為何？",[13,14,15,16],"限制信託期間最長 80 年","限制信託期間最長 150 年","不適用禁止永續原則，信託可永久存續","須每 50 年重新登記一次",2,"常見境外信託實務運作",1,"開曼群島於一九九七年增訂特別信託法制(STAR)，明文排除普通法上「禁止永續原則」的適用，信託不必在一定年限內強制終止，可設計為無存續期間上限而永久存續，並搭配強制設置的執行人(enforcer)行使監督，連受益人不特定或純為特定目的者也能成立，這正是它被用來承接家族控股公司股份、確保股權世代不遭分割的關鍵。(A)八十年是英國舊法與部分普通法地區對永續期間所定的年限；(B)一百五十年則是開曼一般信託(非STAR)的存續上限，套到STAR即屬張冠李戴；(D)開曼並無每五十年重新登記的機制，信託成立後不須定期換照。","medium",[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？",46,1785170295016]