[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s2-7-056":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_s2-7-056","7",56,"下列哪一項是在新加坡申請單一家族辦公室之 13U 基金稅務優惠資格之條件？",[13,14,15,16],"資產規模至少 1,000 萬新元投資於指定投資，且僱用至少 2 位專業人士","資產規模至少 2,000 萬新元投資於指定投資，且僱用至少 2 位專業人士","資產規模至少 3,000 萬新元投資於指定投資，且僱用至少 3 位專業人士","資產規模至少 5,000 萬新元投資於指定投資，且僱用至少 3 位專業人士",3,"家族憲章與家族辦公室",1,"新加坡對單一家族辦公室的基金免稅優惠分成兩個層級，資產門檻與人力要求不同。13U 屬加強級，要求基金規模至少五千萬新元投資於指定投資標的，且僱用至少三位投資專業人員，故 (D) 正確。(A)(B) 描述的一千萬與二千萬新元、兩位專業人員，對應的是另一條路徑 13O 的資格條件，規模與人力都低於加強級。(C) 的三千萬新元並非任一層級採用的金額。解題要先分清 13O 與 13U：前者門檻較低但須在當地設立基金，後者資產與人力要求高，兩者的金額與人數不可互相套用。","medium",[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_s2-5-033","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",33,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",36,1785170295583]