從美國法制論我國人壽保險信託之發展

A Study on the Development of Life Insurance Trust in Taiwan Based on the U.S. Legal Regime

李育敏(Yu-Min Li)

指導教授 ： 葉賽鶯

中原大學/商學院/財經法律研究所/碩士(2009年)

https://doi.org/10.6840/cycu201000048

摘要

我國1994年華航名古屋空難以及1999年921地震之發生，顯露出人壽保險制度未能完全保障未成年子女之缺點，從而我國於2004年開始發展保險信託制度，藉由信託受託人有效管理運用保險金，避免不肖監護人濫用、侵占保險金之狀況發生。
源自於美國之保險信託制度，其制度設計係以人壽保險金請求權作為信託財產之標的，輔以美國內地稅法之設計，不僅可以他益信託之方式成立保險信託，避免未成年子女之監護人任意撤銷信託關係，更可以達成節稅之目的。然而，我國目前現行之保險金信託制度，仍是以自益信託及金錢信託之方式，不僅不能避免未成年子女監護人任意撤銷信託關係，更因保險金信託成立時僅能成立預約關係，從而，若是信託受託人違約時，預約亦無法如同本約之法律效力而能保障未成年子女。
衡諸保險信託制度之本質，本應以他益信託，並於契約成立當時即移轉人壽保險金請求權，使人壽保險信託簽立時即成立本約，始能真正有效保障未成年子女，故為避免喪失保險信託制度之立意，我國主管機關應開放承做以人壽保險金請求權為信託財產之保險信託制度，並修訂於他益保險信託之情形亦應免稅。
針對他益信託免稅，我國保險法雖增訂第138條之2及之3規定，然獨獨針對保險業經營之保險金信託給付屬本金部分被視為保險給付，始可享有免稅優惠，此部分修法即顯失衡，本文建議應修法使信託業亦應一併適用，而保險業就其業務涉及有關金融監理相關法令之適用時，應適用較為嚴謹之信託業法等相關規定。希望參照美國現行保險信託之基本精神，輔以我國主管機關之逐步開放及修正相關配套規定，以期能夠完整達成保險信託制度之精神，從而加速保險信託市場的發展，使我國民眾能早日享受到保險信託的優點，並使此信託制度持續地於國內生根發芽。

關鍵字

保險金信託 ； 保險信託 ； 人壽保險金請求權

並列摘要

The 1994 crash of China Airlines Flight 140 in Nagoya, and the 1999 921 Earthquake, evidence Taiwan’s problem of not having a system for life insurance trust. Therefore, from 2004, our government has worked on the development of such system, placing the trustee’s effective administration of indemnity in order to prevent malicious guardians from mishandling or embezzlement of indemnity.
Originated in the United States, the design of life insurance trust is to entrust the claim of indemnity. With the help of U.S. tax law, life insurance trust can not only be third party beneficiary trust which prevents guardian of a minor from rescinding the trust, but also provide valid scheme for tax saving. However, the current life insurance trust system in Taiwan is still either self-benefiting trust or monetary trust. It would not be able to prevent guardian from rescinding the trust. Also, since only a precontractual relationship is established when the indemnity claim is entrusted, the current system has provided much less legal protection for minors, as compared with the protection provided under a real trust that has been given full effect.
In examining its nature, life insurance trust should be designed a third party beneficiary trust to deliver the indemnity claim to the trustee at the execution of the trust agreement, so that the benefits of the minors can be effectively protected. To be in line with the purpose of life insurance trust, the government should therefore allow indemnity claim in life insurance as rea in a life insurance trust. Also, the related laws and regulations should be amended to make third party beneficiary insurance trust tax exempted.
As to the tax exemption for third party beneficiary trust, even though the government has supplemented Section 138-2 and 138-3 of the Insurance Act, such tax exemption may only apply to the trust principal (which is considered insurance benefits) under the insurance trust run by insurance companies. The scope is apparently too limited. This Article suggests that the tax exemption should also apply to trust companies. Accordingly, the stricter Trust Enterprise Act should apply to insurance companies when their activities fall within the scope of financial supervisory regulations. We wish that by making reference to the basic principles of the American insurance trust regulations, coupled with the government amending the related laws and regulations, and gradually opening up the markets for insurance trust, we can accelerate the development of the market for insurance trust by complying with the purposes of insurance trust. This would in turn provide Taiwanese people with the benefits of insurance trust earlier, and continuously develop a system of our own.

並列關鍵字

life insurance trust

參考文獻

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