[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-7-007":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_s2-7-007","7",7,"依據英屬維京群島《維京群島特別信託法》(VISTA)，有關受託人對底層營運公司之職責，下列敘述何者正確？",[13,14,15,16],"受託人需介入公司日常營運","受託人必須擔任公司之執行董事","受託人負有分散投資風險之義務","受託人僅負持有股份之責，不干預管理",3,"常見境外信託實務運作",1,"VISTA是為化解普通法上受託人監督義務與家族企業控股需求的衝突而設：委託人把公司股份放進信託後，受託人原則上只負責持有股份，不介入公司日常經營，董事的任免與營運決策依信託文件保留給指定之人，受託人也不因公司經營績效不佳而負監督責任，家族企業的自主性得以保全，故(D)正確。(A)(B)的方向正好相反，VISTA的核心就是排除受託人介入營運，更未要求受託人出任執行董事。(C)受託人分散投資風險的義務在VISTA下被明文排除，否則受託人為了分散風險勢必得出售家族公司股權，與設立目的背道而馳。","medium",[23,27,31,34,38,42],{"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":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":10},"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？",{"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？",46,1785170295026]