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題 名 | 人壽保險信託之研究 |
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作 者 | 林顯達; | 書刊名 | 環球技術學院科技人文學刊 |
卷 期 | 1 民94.03 |
頁 次 | 頁1-16 |
分類號 | 563.3 |
關鍵詞 | 人壽保險信託; |
語 文 | 中文(Chinese) |
中文摘要 | 人壽保險在現在生活理財規劃中已占有極為重要之角色,其目的無非在於生涯規劃及照顧遺族,生涯規劃僅及於己,但照顧遺族則可產生財富移轉之效果。惟人壽保險之要保人欲以人壽保險金達到照顧遺族之目的時,卻因保險金須於其死亡後,方得實現,其是否實際用於照顧遺族之生活無法確定。然若藉由信託制度之輔助,則可依其所欲達到之目的,而為各種不同方式之規劃,並可達到隔代移轉財富之效果。以人壽保險契約之人壽保險金請求權為信託財產,成立信託關係,希望由保險與信託制度之結合,達到要保人生涯規劃與照顧遺族之目的。 國內保險信託制度係剛萌芽之新型信託業務,本研究上除肯定保險信託制度上之功能及其必要性外,對於以人壽保險為信託財產,若要同時滿足信託制度的委託人與保險制度的要保人想達成的經濟目的,其運作上就必須考量保險法的法律關係,並兼顧信託法的基本規範,調和其法律上的衝突,而落實於保險信託規劃設計之中。也唯有將兩種複雜的法律加以釐清,確定彼此的法律地位,才能使保險與信託相輔相成,達成保險制度之保障與信託本旨之實現。最後以我國銀行業發展的保險金信託為例,在於達成資產分配、管理、運用及保護未成年子女基本生活,而非僅著眼於信託節稅的功能之上。 |
英文摘要 | Life insurances ply an important role in people's financial management plans, and its structure evolves as people's life changes. Generally speaking, the aim of acquiring insurance is to provide financial support and protection for insures'. Since the obligations are supposed to be realized after the dead of insures, however, whether the insurers will fulfill their promises as states is uncertain to the insures. If the obligation is guarded by a trusted system, the wishes of passing wealth to next generation will be safe guarded, and will be able to avoid being double taxed. The trusted insurance system is still in the developing stage in our country. The aim of this paper is discuss how to maximize insures' benefit by juggling between strategy and law. Finally, I employ Taiwan's insurance trusted as an example to illustrate how insures are able to diversify, manage, and operate the assets in a way to maximize the benefit in such a way to provide the basic living standard of the insures' children. |
本系統中英文摘要資訊取自各篇刊載內容。