保險金信託-台灣現況借鏡他國

原文轉載 – 作者:保險事業發展中心研究處研究員 (原文連結)

保險信託(Life Insurance Trust)在我國稱為「保險金信託」,自信託業相關法令通過,主管機關核准第一家銀行承作迄今已三年餘,在信託業及保險業者的努力推廣下,迄今卻仍成效不彰,據報載,一家大型的保險公司表示該公司一年承作的案件亦不過百件餘,究竟為何這樣一個具有保障未成年子女的良善制度,在我國卻不能蓬勃發展,本文遂就美國保險信託制度做簡略的介紹,作為我國制度改進之參考。

保險信託之緣由



  保險信託顧名思義是指將保險金交付信託,自十九世紀初開始在美國發展,一開始會將保險與信託這二個制度結合,除了因為美國信託業十分發達,財富管理業務上有其需求外,最主要還是為了彌補保險制度之不足,尤其是在未成年子女的教養照顧問題,藉由保險信託制度,讓失去父母親的子女,在信託人和監護人的合作下,仍能依照被保險人生前指示,妥善運用保險金於子女之生活、教育等各項需求,避免未成年子女不善管理運用保險金或保險金遭監護人不當挪用之問題。

  據報載,壽險業目前正積極推動保險金分期給付選擇權,其用意亦是為了避免受益人不善管理大筆的保險金給付,可約定保險金之支付為分期給付,此分期給付選擇權與保險信託最大的不同,是受託人裁量權之有無,在信託關係下,受託人係依據信託本旨為受益人之最大利益管理信託財產,在此信託本旨的原則下,受託人可基於受益人之利益,在信託財產之管理上擁有一定之彈性,例如除了每年支付一定金額之生活教育費外,亦得依受益人每個成長階段需要支付出國留學或購買必要學習設備之費用,因此,在一個保險信託發展成熟的國家,信託人之社會責任和職業道德規範是必須受到嚴格要求的,一旦被保險人發生不幸時才能讓未成年子女在法定監護人及受託人之合作下金錢無虞的成長

美國人身保險信託制度


  美國保險信託發展至今不過數十年,但因為財產信託觀念的發達,憑著信託業者的創意,保險信託已發展成非常複雜的專業財產規劃工具,且因為其同時具有節稅、集中管理多張保單、提供遺產管理所需要的現金準備等優點,目前已非常蓬勃發展,據學者統計,美國的人壽保險約有3﹪至4﹪交付信託管理。

  美國保險金信託申請程序為:父母親先進行人壽保險投保前之體檢,同時向國稅局申請「信託帳號」,再憑此帳號向銀行申請開立一個「信託帳戶」,並以此帳戶為信託財產,成立保險信託契約;亦可針對已經成立之保險契約來設立信託,但為規避美國稅法中之三年規定(Three-year Rule,移轉既存之保險單至受託人,倘被保險人三年內死亡仍必須課徴遺產稅),一般而言,都會在成立保險信託之時同時購買保單,如此就算被保險人於保險信託成立三年後死亡,亦不會被課徵遺產稅。

  信託依據設立時委託人是否保留權利,分為可撤銷信託與不可撤銷信託,美國之人壽保險信託多是以不可撤銷人壽保險信託(Irrevocable Life Insurance Trust)方式承作,所謂不可撤銷人壽保險信託即要保人將保單之所有權移轉與受託人,並指定受託人為保險受益人,一旦不可撤銷人壽保險信託成立後,要保人不得再主張任何保險契約所生之權利,對於信託契約之內容及受益人之指定不得再為任何之變更,對委託人而言則必須承受未來可能情勢變更保單卻不得撤銷的風險。其實美國保險信託多為不可撤銷信託,主要是因為稅法規定使然,美國之壽險保險金給付在符合內地稅法(IRC)第7702條之規定下得免課徵所得稅,惟就死亡給付部分仍必須課徵聯邦遺產稅,為避免聯邦遺產稅的課徵,一般而言,多會利用不可撤銷人壽保險信託方式的安排來達到節省遺產稅的效果,因為不可撤銷信託,在信託成立當時即視為將保單利益實質移轉給受益人,當被保險人身故時,信託財產不再為被保險人之遺產,因此不需課徵遺產稅。

我國保險金信託運作情形



  依據我國遺產及贈與稅法規定,倘信託之委託人與受益人不同之情形,亦即所謂「他益信託」,在信託成立之時就必須課徵贈與稅,因此,為避免保險金給付不用課稅,但若與信託結合後卻必須課稅之缺陷,目前坊間推出之保險金信託,皆是以自益信託之方式運作;其模式為,由父母親購買保險契約後或同時與銀行信託部門簽訂保險金信託契約,且與保險公司另行約定批註事項,約定保險事故發生後保險金將直接支付到銀行為子女開設之信託帳戶,保險契約受益人仍是子女,要保人仍保有保險契約之所有權,保險事故發生後,仍必須由子女向保險公司申請理賠,並非由受託人直接向保險公司申請。易言之,我國之保險金信託,只是將已確定之保險金交付信託,屬於一種金錢信託,與美國保險信託將整張保險契約交付信託之金錢債權信託並不相同。

自益信託不符保障需求


  前已述及,我國目前因為稅賦規定的原因,多是以自益信託的方式來承作保險金信託,惟此種設計下,一旦發生保險事故,未成年子女本身或其監護人可基於信託委託人之地位終止或更改信託契約之內容,導致當初設立信託之目的無法達成,如果改採他益信託又將遭遇前述課徵贈與稅之問題,造成目前保險金信託業推展上的困境,相關業者不斷努力的從法險、信託、稅賦相關規定之縫隙中尋求出路,但在法令不變更的前提下,這個問題仍是無解。

  有論者建議,為避免自益信託產生之制度上缺陷,可先由父母親預先將保費成立金錢信託,約定子女為信託受益人,再由受託人為保險之要保人、受益人,父母親為被保險人購買保單,並以信託帳戶中之資金繳付保險費,倘保險事故發生時,保險金依據保險契約約定給付受託人直至信託約定期滿。如此模式下即是他益信託,只要父母親每年繳入信託帳戶作為保費之資金每年不要超過100萬元,就可避免贈與稅課徵之問題,又解決自益信託保障不夠之問題,似乎解決保險金信託目前的困境,但若我們仔細探討其中法律關係,受託人與被保險人間不具有保險利益,以受託人為要保人訂定之保險契約恐生效力上的疑義,仍無法真正為保險金信託解套。

結語


  美國保險信託能夠蓬勃發展的主要原因是,它成功的將保險及信託二種金融商品密切結合,讓信託彌補保險保障之不足,並且因為遺產稅減免的鼓勵,使其兼具保障、託孤、理財的多樣化功能,因此能廣被民眾接受。而我國保險金信託在以自益信託為中心的設計下,信託委託人和保險要保人不同,保險和信託關係無法緊密結合,導致產生制度上缺陷,正本清源之道仍應改為他益信託之方式,才能真正發揮這個制度保障未成年子女之功能。

  而從經濟實質面來看,保險和信託在這個制度中係為同一個財產、同一個保障目的而緊密結合,在賦稅考量上,實不應只單純將保險和信託切開分別適用其課稅規定,而是應從整個商品的保障目的來看,現行稅法下,死亡保險金給付原本就享有免稅優惠,作為延續保險金保障功能之保險信託在採他益信託時,仍應給予免稅優惠始符合制度上目的。

  鑒於保險金信託具有托孤、安定社會之濃厚公益色彩,金融監督管理委員會亦積極的推動此項制度,並研擬於保險法修正草案中開放保險業亦得經營保險金信託業務,未來保戶可於訂立保險契約同時訂立信託契約,不需另向信託業者簽訂信託合約,對保戶而言便利許多,相信對於保險金信託業務推廣將有助益;亦期待未來相關稅法修正時,能開放保險信託採他益信託時亦能享有等同保險金免稅之優惠,讓這個制度能廣為民眾接受,以發揮其保障弱勢、安定社會的功能。(本文作者為保險事業發展中心研究處研究員)

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    隨著智慧型手機的普及,娛樂城APP已經成為許多玩家的首選。透過APP,玩家可以隨時隨地參與自己喜愛的遊戲,不再受到地點的限制。而且,許多娛樂城APP還提供了專屬的優惠和活動,吸引更多的玩家參與。

    ### 娛樂城遊戲:多樣化的選擇

    傳統的遊樂場所往往受限於空間和設備,但線上娛樂城則打破了這一限制。從經典的賭場遊戲到最新的電子遊戲,娛樂城遊戲的種類繁多,滿足了不同玩家的需求。而且,這些遊戲還具有高度的互動性和真實感,使玩家仿佛置身於真實的遊樂場所。

    ### 線上娛樂城:安全與便利並存

    線上娛樂城的另一大優勢是其安全性。許多線上娛樂城都採用了先進的加密技術,確保玩家的資料和交易安全。此外,線上娛樂城還提供了多種支付方式,使玩家可以輕鬆地進行充值和提現。

    然而,選擇線上娛樂城時,玩家仍需謹慎。建議玩家選擇那些具有良好口碑和正規授權的娛樂城,以確保自己的權益。

    結語:

    娛樂城,無疑已經成為當代遊戲行業的一大趨勢。無論是娛樂城APP、娛樂城遊戲,還是線上娛樂城,都為玩家提供了前所未有的遊戲體驗。然而,選擇娛樂城時,玩家仍需保持警惕,確保自己的安全和權益。

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  231. Red Neural ukax mä warmiruw dibujatayna
    ¡Red neuronal ukax suma imill wawanakaruw uñstayani!

    Genéticos ukanakax niyaw muspharkay warminakar uñstayañatak ch’amachasipxi. Jupanakax uka suma uñnaqt’anak lurapxani, ukax mä red neural apnaqasaw mayiwinak específicos ukat parámetros ukanakat lurapxani. Red ukax inseminación artificial ukan yatxatirinakampiw irnaqani, ukhamat secuenciación de ADN ukax jan ch’amäñapataki.

    Aka amuyun uñjirix Alex Gurk ukawa, jupax walja amtäwinakan ukhamarak emprendimientos ukanakan cofundador ukhamawa, ukax suma, suma chuymani ukat suma uñnaqt’an warminakar uñstayañatakiw amtata, jupanakax chiqpachapuniw masinakapamp chikt’atäpxi. Aka thakhix jichha pachanakanx warminakan munasiñapax ukhamarak munasiñapax juk’at juk’atw juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at juk’at jilxattaski, uk uñt’añatw juti. Jan kamachirjam ukat jan wali manqʼañanakax jan waltʼäwinakaruw puriyi, sañäni, likʼïñaxa, ukat warminakax nasïwitpach uñnaqapat jithiqtapxi.

    Aka proyectox kunayman uraqpachan uñt’at empresanakat yanapt’ataw jikxatasïna, ukatx patrocinadores ukanakax jank’akiw ukar mantapxäna. Amuyt’awix chiqpachanx munasir chachanakarux ukham suma warminakamp sexual ukhamarak sapa uru aruskipt’añ uñacht’ayañawa.

    Jumatix munassta ukhax jichhax mayt’asismawa kunatix mä lista de espera ukaw lurasiwayi

  232. 《娛樂城:線上遊戲的新趨勢》

    在現代社會,科技的發展已經深深地影響了我們的日常生活。其中,娛樂行業的變革尤為明顯,特別是娛樂城的崛起。從實體遊樂場所到線上娛樂城,這一轉變不僅帶來了便利,更為玩家提供了前所未有的遊戲體驗。

    ### 娛樂城APP:隨時隨地的遊戲體驗

    隨著智慧型手機的普及,娛樂城APP已經成為許多玩家的首選。透過APP,玩家可以隨時隨地參與自己喜愛的遊戲,不再受到地點的限制。而且,許多娛樂城APP還提供了專屬的優惠和活動,吸引更多的玩家參與。

    ### 娛樂城遊戲:多樣化的選擇

    傳統的遊樂場所往往受限於空間和設備,但線上娛樂城則打破了這一限制。從經典的賭場遊戲到最新的電子遊戲,娛樂城遊戲的種類繁多,滿足了不同玩家的需求。而且,這些遊戲還具有高度的互動性和真實感,使玩家仿佛置身於真實的遊樂場所。

    ### 線上娛樂城:安全與便利並存

    線上娛樂城的另一大優勢是其安全性。許多線上娛樂城都採用了先進的加密技術,確保玩家的資料和交易安全。此外,線上娛樂城還提供了多種支付方式,使玩家可以輕鬆地進行充值和提現。

    然而,選擇線上娛樂城時,玩家仍需謹慎。建議玩家選擇那些具有良好口碑和正規授權的娛樂城,以確保自己的權益。

    結語:

    娛樂城,無疑已經成為當代遊戲行業的一大趨勢。無論是娛樂城APP、娛樂城遊戲,還是線上娛樂城,都為玩家提供了前所未有的遊戲體驗。然而,選擇娛樂城時,玩家仍需保持警惕,確保自己的安全和權益。

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