我國法律對保險信託市場發展之影響

Abstract

保險是人們為了面對風險發生所致無法承擔的經濟損失而形成之彌補方法與制度；信託是一種為他人管理財產之制度，所有權人將財產交付給受託人，藉由受託人來代行管理、運用或處分。雖然在歐美國家，保險信託非常普遍，但在國內自相關法令催生後，歷經十餘年之發展，仍然屬於新觀念與新嘗試，甚而被誤認僅是高資產階層避稅的工具。不過，隨著高齡與少子化時代的來臨，此一結合保險與信託之金融商品勢將成為滿足個人退休安養、子女照護、財產管理與多代移轉之解決良策。本文試著由基礎介紹，帶入實務運作，最後對未來法制研修與產業環境做出結論與建議。

Insurance is a compensation method when people is confronted by risk and economic loss ; Trust is a system to manage other people's assets .The owner transfers his/her assets to trustee and the trustee manages and operates the assets on behalf of the owner .Although it is quite common to have a insurance-trust in western countries ,still a new concept here in Taiwan even though after more than ten years since the legislation was established .More over ,it is misunderstood that a insurance-trust is a tool for rich people to avoid the tax collection by the IRS .However ,facing the the trend of fewer children and more elderlies ,the combination of insurance and trust will be a good solution to personal retirement ,children caring ,assets management and assets transferring .The thesis introduce the basic knowledge of insurance-trust first ,then add the real operation system background and try to make a conclusion and suggestion for the future legislation adjustment.