[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-8-003":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"family_trust_s2-8-003","8",3,"以信託作為家族企業傳承工具之優點，下列敘述何者錯誤？",[13,14,15,16],"可以依照個別需求設立信託態樣，避免財產直接贈與喪失控制權","於遺贈稅率高時，以信託方式贈與財產可將贈與稅率鎖定於低點","信託可保護家族財產，避免風險","可成立公益信託關懷社會",1,"我國家族信託規劃I","他益信託依遺產及贈與稅法第5條之1，視為委託人於訂約時把信託利益贈與受益人，贈與稅以訂約當時的稅率與財產價值計算。所以信託真正能「鎖定」的，是在稅率或資產價值相對低的時候設立，把當下較低的稅負固定下來；若在遺贈稅率高時才以信託方式贈與，一樣要按當時的高稅率課稅，不可能反而鎖定在低點，故 (B) 錯誤。(A) 正確，可依需求設計自益、他益或本金孳息分離等態樣，避免直接贈與後失去控制。(C) 正確，信託財產具獨立性，可隔離風險。(D) 正確，家族也可成立公益信託回饋社會。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":29},"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？",1793070634130]