安養信託制度之研究

隨著二戰後之嬰兒潮世代人口多已屆退休年齡，全世界開始面臨高齡世代之浪潮，「高齡安養」已成為現實中不可避免之議題，在經濟支持、心理支持、健康醫療與生活照護之中，最為退休後高齡長者們重視的問題，莫過於「經濟支持」，如何讓高齡者退休後之經濟控管不會因身體退化而隨之衰弱？如何為退休後財富能活化而非只是仰賴銀行定存？如何能確保在經受監護宣告或受輔助宣告時，自有財產不會被親友詐騙？如何在住進安養機構後能確保給付之預約款項皆能得到妥善安排？為了照顧高齡長者經濟安全，近年我國興起一「安養信託」概念，因信託具有【委託人意思凍結機能】、【受託人裁量機能】以及【受益人連續機能】等多重彈性化之功能，受託人可按照委託人之需求為受益人設計多樣客製化之信託商品，透過信託制度可協助高齡者從經濟面達到財產規劃，很適合彈性運用於我國高齡社會。為此，我國金管會也積極鼓勵金融業推出老人安養信託、身心障礙者安養信託、以房養老，及留房養老等金融商品。本文首就信託制度為介紹，再因應高齡安養趨勢下，信託制度衍生發展之可能性與當前政策為介紹。

關鍵字

信託；安養；高齡；監護；經濟；金融

並列摘要

With the baby boom generation of a large population after the World War II are getting the retirement age, all of the world began to face a wave of older generation. "The Elder Care" has become an inevitable issues in the nowadays reality, and the retired elders mainly demand include economic support, psychological support, health care and life care, etc. One of the most important problem in the elder society, is "Financial s upport", is the basic of the others. How to ensure that the elders finance control after retirement will not be weakened by physical deterioration? How can we enable the elders to activate their wealth after retirement instead of just relying on bank deposits? How to ensure that in the later years of life, if you become a ward or auxiliary declaration due to dementia, you will not fear that your own property will be defrauded by relatives and friends? How can I ensure that my appointment payments are properly arranged when I am admitted to a hospice institution? All the above considerations are discussed in this paper. To care for the elderly economic security, "The Elder Care Trust" rise in recent years in our country. Because of the trust, has multiple flexible function, such as the principal meaning freezing function, the trustee's discretion function, and the beneficiary continuous function, etc. With the trust system can help the elder in wealth manage, and it can flexible apply in our country's elderly society. Above all, Financial Supervisory Commission R.O.C is advocated of "The Elder Care Trust", and encourages the financial industry to launch "The Elder Care Trust", "The Care Trust for persons with physical and mental disabilities","The housing for the elderly", and "The residential for the elderly", and other financial products. This article will introduce the trust system in the first place, and then introduces the possibility of the development of the trust system in the trend of the elder care with the current policies.