[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_tools-46-045":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"fin_plan_tools","理財規劃人員專業能力測驗——理財工具","c9",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fin_plan_tools-46-045","46",45,"下列何者不是現行遺囑信託的好處？",[13,14,15,16],"節省遺產稅","預防繼承人爭產","確保財產於家族內傳承","依委託人意思分配財產",0,"信託的運用",1,"遺囑信託是委託人身故後、遺囑生效時才成立的信託，遺產仍須先依法課徵遺產稅，本身並無節稅效果，故 (A) 節省遺產稅不是它的好處，為正解。它真正的優點在於 (B) 透過信託安排預防繼承人爭產、(C) 確保財產按規劃在家族內世代傳承、(D) 依委託人生前意思妥善分配並照顧受益人。要留意「遺囑信託」與可及早規劃的生前信託不同，前者無法達到生前贈與分年移轉的節稅目的，考生常誤以為信託皆可節稅，這是本題設計的易混淆陷阱。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"fin_plan_tools-46-044","接受信託目的相同的特定多數人委託，以定型化契約將信託財產集中管理運用之信託，稱為下列何者？",44,{"id":28,"question":29,"qno":30},"fin_plan_tools-46-046","委託人甲交付有價證券予受託人乙所成立之信託，依信託財產屬性區分，下列何者正確？",46,{"id":32,"question":33,"qno":34},"fin_plan_tools-46-047","委託人透過銀行指定用途信託資金投資國內外共同基金，係屬下列何種信託？",47,{"id":36,"question":37,"qno":38},"fin_plan_tools-46-048","有關信託財產之運用管理方式、信託期限、或訂定信託契約內容等係依據下列何者之意見？",48,{"id":40,"question":41,"qno":26},"fin_plan_tools-47-044","享有信託財產本體所衍生之孳息利益者，稱為下列何者？",{"id":43,"question":44,"qno":10},"fin_plan_tools-47-045","目前國內信託業者辦理保險金信託，以下列何者為委託人可避免他益信託之稅賦問題？",1787293949600]