Robyn
2024-02-01 15:22最后一問“Premiums that the policyholder pay are neither a part of his taxable estate at the time of his death nor are subject to a gratuitous transfer tax.“這句話是怎么體現(xiàn)出來可以為遺產(chǎn)提供資金的呢？
所屬：CFA Level III > Private Wealth Management 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Johnny助教
2024-02-09 02:28
該回答已被題主采納
同學你好，原版教材的對應描述如下：
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. 當時支付給保險機構(gòu)的premium（資產(chǎn)）不會被算作需要課稅的遺產(chǎn)，也不收轉(zhuǎn)移稅。主人公死后保險公司會支付金額給受益人，在死前訂立的遺產(chǎn)也會把estate給到受益人，而當時支付的premium是不收稅的，也不屬于estate之內(nèi)。
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