| Summary: | 碩士 === 國立高雄第一科技大學 === 金融研究所 === 100 === The purpose of our study is to confer the Benefits of Life Insurance Trust, in practice, so far, insurance benefits contract which each company signed is not exactly the same. They are mainly affected by trustee and supervisor, the difference the trustee and supervisor is, the difference of working in practice.
Since the 85th year of the Republic Era, the Trust Law changes with our environment and legislation, from the first generation of Insurance benefit to the second and third( also called five-in-one trust). Not only tax saving, but also translate the property to next generation, the purpose of Insurance Benefit Trust also contains how to reduce legal conflict between trust system and insurance system, showing the economic function to clients and proposers.
We need to confer Insurance Law, Trust Law, Trust Tax Law and the Law of Estate and Gift Taxes, differentiate their legal status, and then devise new trust commodity to show the function of the insurance. To carry out the maximum effectiveness of trust in protecting property, and furthermore, translate the property to the minor children who is really need to take care.
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