五千年(敝帚自珍)

主题:占豪《美国的慈善基金》和关于遗产税 -- dolong

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家园 此life insurence非彼life insure

通常的life insurance用于提防非正常死亡的工薪阶层,比如家里的bread earner得买一个life insurence,如果这个主心骨意外死亡,家小都有保障。

但一个富有的老人,life insurance就没有必要了,主要的功能就是尽量避免少交遗产税。做法就是把premium拔到最高等级,这样少交遗产税的一部分被保险公司赚去了,一部分留给了家小,双赢。

[URL=http://www.pacificlife.com/Channel/Educational+Information/Life+Insurance+Concepts/Life+Insurance+and+Estate+Planning.htm

]Life Insurance and Estate Planning[/URL]

Reduce or eliminate gift and estate taxes - for example, a member of senior generation transfers their residence at a reduced gift tax cost to a Qualified Personal Residence Trust (QPRT) and retains the right to live in the residence for a specified term; the residence eventually passes to the junior generation without any additional gift tax - as long as the grantor survives the specified retained term; junior generation purchases life insurance policy insuring senior generation to insure against the risk that the residence may be brought back into the grantor's estate if the grantor dies during the retained term. Similar programs can be set up for Grantor Retained Annuity Trusts (GRATs), Family Limited Partnerships (FLPs), Private Annuities and many others.

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