叢同學(xué)
2023-02-16 09:34老師這句話怎么理解premiums are neitherpart of the policyholder's taxabele estate nor subject to gratuitous transfer tax？保費不是我要支付的么？為什么還涉及繳費問題。
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Johnny助教
2023-02-27 19:17
該回答已被題主采納
同學(xué)你好，原版書有以下話語：
Life insurance is another planning tool in which the policyholder transfers assets (called a premium) to an insurer who, in turn, has a contractual obligation to pay death benefit proceeds to the beneficiary named in the policy. 所以這里是把premiums定義為投保人給到保險機構(gòu)的資產(chǎn)，用以換取保險機構(gòu)在投保人死亡時給予受益者支付好處，這個資產(chǎn)不僅限于現(xiàn)金，也可以是別的資產(chǎn)
In addition, premiums paid by the policyholder typically are neither part of the policyholder’s taxable estate
at the time of death nor subject to a gratuitous transfer tax. 當(dāng)時支付給保險機構(gòu)的premium不會被算作需要課稅的遺產(chǎn)，也不收轉(zhuǎn)移稅。死時保險公司會支付金額給受益人，你在死前訂立的遺產(chǎn)也會把你的estate給到受益人，而你當(dāng)時支付的premium是不收稅的，也不屬于你的estate之內(nèi)。
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