[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-8-007":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"family_trust_s2-8-007","8",7,"下列何者不符合香港「受託人條例」之規定？",[13,14,15,16],"受託人負謹慎管理信託財產責任","強制受託人責任，一律不得以約定方式予以免責或減輕","受託人在管理信託事務時有酌情權","允許受託人授權他人管理信託",1,"常見境外信託實務運作","香港2013年修訂《受託人條例》，引入受託人法定謹慎責任，並擴大受託人的權力，包括可授權他人代理、委任代名人及保管人等；同時對免責條款劃出界線：信託文書原則上可以約定減輕受託人責任，但專業受託人不得藉免責條款，免除其因欺詐、故意不當行為或嚴重疏忽而違反信託的責任。可見並非「一律不得」以約定方式免責或減輕，(B) 不符規定。(A) 正確，受託人負謹慎管理信託財產的責任。(C) 正確，受託人處理信託事務享有酌情權。(D) 正確，條例允許受託人授權他人管理。","medium",[22,26,30,33,37,41],{"id":23,"question":24,"qno":25},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":27,"question":28,"qno":29},"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":31,"question":32,"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":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,1793070634178]