NO.PZ202201040100000202
问题如下：
Chapman reviews the Hunters’ existing life insurance policies. Susan Hunter informs Chapman that she currently has a life insurance policy of $200,000 and his wife has a life insurance policy of $300,000. Only Susan has life insurance coverage at work, with coverage at two times her annual salary.
Chapman believes that the Hunters’ current coverage is insufficient to provide support for their family in the event of a death. She suggests using the human life value method to estimate the amount of life insurance required. Chapman estimates the present value of the pretax income needed to replace after- tax income to be $1,700,000 for Susan and $394,000 for Robert.
Recommend the additional life insurance the Hunters need. Justify your recommendation.
选项：
解释：
The human life value method is based on the value of human capital and estimates the amount of future earnings that must be replaced. The calculations involve adjusting after- tax income for the amount of annual expenses and value of the person’s employee benefits. The amount of pretax income needed to replace the lost income is then estimated and assumed to grow until retirement, reflecting career advancement. For both Susan and Robert, the amount of life insurance required is the PV of an annuity due of their respective future pretax incomes, less any existing life insurance policy amounts. The amount of life insurance coverage required by the Hunters is calculated as follows:
In conclusion, the Hunters should increase their life insurance coverage by $1,230,000 for Susan and $94,000 for Robert.
人类生命价值法是以人力资本的价值为基础，估计未来必须被替代的收入数额。 计算涉及根据年度开支金额和个人雇员福利价值调整税后收入。 然后估计并假设需要增加的税前收入来弥补损失的收入，直到退休，反映了职业发展。 对于苏珊和罗伯特来说，所需的人寿保险金额是他们各自未来税前收入的年金现值减去任何现有的人寿保险单金额。 Hunters所需的人寿保险金额计算如下：
总之，Hunters应该为苏珊增加 1,230,000 美元的人寿保险，为罗伯特增加 94,000 美元。
老师您好，1.关于human life method我记得之前是这样做的,先计算net income after expense，再计算annual insurance before tax，但是这道题好像不太一样，也没有给具体折现率等，是因为这道题收到保险之后不用考虑交税的问题么？2.humanlife method和need analysis method的区别是不是前者不用考虑手上已有的现金，只要考虑收入、费用和保险即可？谢谢！
