NO.PZ201704060100000205
问题如下：
Which of the following uses of life insurance best meets Perrin’s immediate needs?
选项：
A.Provides estate liquidity
B.Acts as a tax-sheltered savings instrument
C.Replaces lost earning power for dependents
解释：
A is correct.
Life insurance best meets Perrin’s immediate need for estate liquidity. A life insurance policy can provide liquidity without the delay involved in the legal process of settling the estate. This liquidity can be particularly valuable if the estate contains illiquid assets or assets that are difficult to separate and distribute equitably among heirs. Currently, it would be difficult to separate and equitably distribute Perrin’s financial assets to his three children such that the oldest son inherits the vineyard and winery while keeping the other two children uninvolved because the business is worth more than one-third of Perrin’s investment assets. The problem of separating and equitably distributing the estate exists presently regardless of the value of Perrin’s personal property.
1. 先思考Perrin的immediate needs是什么？
Perrin的immediate need是希望三个孩子【平均分得她的遗产】的同时，满足他们的愿望【老大管理庄园，两外两位不牵扯进来】其实此时，我们直接排除B&D。因为我们能看出B&D根本没解决Perrin的这个需求。所以我们蒙也要蒙A。
2. 这里买寿险的目的是要在【不变卖庄园】的前提下，【及时】拿到足够的现金分给老二老三。Perri的金融资产=2
million，平均分给老二老三，一人只能拿到1million，所以相对于老大拿到庄园【庄园价值1.5
million】来说，老二老三每人都差了0.5 million。所以她可以直接去买保额为 3
million的寿险，受益人写老二&老三即可。（考生可能会考虑premium是否够不够的问题，但目测是够的，买3
million的寿险，并不要付3million的保费。再其次，她还能再继续工作10年，且她的支出小于收入，所以保费不是问题）
Provides estate liquidity
