[{"data":1,"prerenderedAt":42},["ShallowReactive",2],{"q-family_trust_s2-8-041":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","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s2-8-041","8",41,"有關家族資產傳承若採用繼承方式，下列敘述何者正確？ A.上一代生前仍擁有財產掌控權 B.可透過遺囑方式辦理 C.遺囑信託不受民法特留分的限制 D.加入被繼承人死亡時已成立之公益信託不計入遺產",[13,14,15,16],"僅 A","僅 AB","僅 ABD","僅 BCD",2,"家族財富傳承基礎篇",1,"繼承是在被繼承人死亡時才發生財產移轉，生前財產仍由上一代自行掌控，敘述A正確；被繼承人可以透過遺囑指定應繼分、分割方法或為遺贈，敘述B正確；依遺產及贈與稅法第16條之1，繼承人等提供財產捐贈或加入被繼承人死亡時已成立且符合要件的公益信託，該財產不計入遺產總額，敘述D正確。敘述C錯，遺囑信託屬於遺囑處分，依民法第1187條仍不得違反特留分規定，繼承人可以行使扣減權。正確組合為ABD，故 (C) 正確；(A)(B) 都漏列，(D) 誤含C又漏了A。","medium",[23,26,30,34,38],{"id":24,"question":25,"qno":17},"family_trust_s2-7-002","下列何者非為生前預立遺囑的優點？",{"id":27,"question":28,"qno":29},"family_trust_s2-7-034","下列何者不是亞洲資產管理中心可以試辦的業務？",34,{"id":31,"question":32,"qno":33},"family_trust_s2-8-016","有關以信託傳承資產的優點，下列敘述何者錯誤？",16,{"id":35,"question":36,"qno":37},"family_trust_s2-8-027","有關亞資中心信託三利器助家族資產傳承，下列敘述何者錯誤？",27,{"id":39,"question":40,"qno":41},"family_trust_s2-8-049","王先生有三名子女，其中長子負責經營家族企業，另外兩名子女沒有參與經營。王先生希望長子未來掌握企業經營權，但三名子女仍能取得一定的家族財產利益。若利用家族信託規劃，最重要的核心概念為何？",49,1793070634636]