[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-62-026":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_prac","信託業業務人員信託業務專業測驗——信託實務","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-62-026","62",26,"企業員工持股信託之委託人死亡時，信託財產應歸屬下列何者？",[13,14,15,16],"受託人","歸還公司","委託人之繼承人","其他員工平均享有",2,"金錢信託",1,"企業員工持股信託的委託人（即參加員工）死亡時，其在信託中累積的受益權屬於個人財產，依法應由其繼承人繼承受領，故選(C)委託人之繼承人。因為員工按月提撥所形成的信託權益具有財產價值，性質上為遺產的一部分，自應納入繼承，而非因死亡即消滅或轉歸他人。因此不會(B)歸還公司，公司對員工個人的信託權益並無取回之權；(A)受託人只是管理者，不能取得該財產；(D)其他員工亦無平均分享之理。此題重點在理解信託受益權為委託人個人的財產權，死亡時循繼承法則由其繼承人承受。","medium",[23,26,29,33,37,41],{"id":24,"question":25,"qno":19},"trust_prac-60-001","依「信託業從事廣告、業務招攬及營業促銷活動應遵循事項」規定，信託業辦理共同信託基金業務，以基金績效作為廣告者，同一基金績效達多久以上者始能刊登，成立滿幾年者，應以最近三年全部績效為圖表或曲線表示？",{"id":27,"question":28,"qno":17},"trust_prac-60-002","銀行辦理特定金錢信託投資國外有價證券業務係屬信託業法所定之何種業務？",{"id":30,"question":31,"qno":32},"trust_prac-60-003","委託人在銀行以特定金錢信託投資共同基金時，一般除負擔申購手續費外，尚須負擔下列何種費用？",3,{"id":34,"question":35,"qno":36},"trust_prac-60-004","張三至銀行辦理特定金錢信託投資境外基金業務，則該特定之投資標的係由下列何者指示？",4,{"id":38,"question":39,"qno":40},"trust_prac-60-005","有關銀行辦理特定金錢信託投資國外有價證券業務，下列敘述何者錯誤？",5,{"id":42,"question":43,"qno":44},"trust_prac-60-006","委託人以特定金錢信託方式投資國外有價證券，因相關法令修正致投資標的不符規定時，下列敘述何者錯誤？",6,1787293932108]