[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-8-020":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","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s2-8-020","8",20,"王先生將名下股票交付信託，約定信託期間所產生之股利由女兒享有，而股票本金最終仍歸王先生所有。此信託安排較接近下列何者？",[13,14,15,16],"全部自益信託","本金他益、孳息自益","全部他益信託","本金自益、孳息他益",3,"我國家族信託規劃I",1,"信託利益可拆成「本金」與「孳息」兩部分，分別判斷由誰享有：最後取回信託財產本身的人是本金受益人；在信託期間領取股利、利息、租金的人是孳息受益人。股票本金最終歸王先生自己，屬本金自益；期間股利由女兒享有，屬孳息他益，所以是「本金自益、孳息他益」，故 (D) 正確。這種安排依遺產及贈與稅法，於訂約時就孳息部分的權利價值課徵贈與稅。(A) 全部自益、(C) 全部他益都忽略了兩者分屬不同人；(B) 正好把本金與孳息的歸屬顛倒。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":30},"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？",1793070634340]