NO.PZ202301041000002104
问题如下：
The majority of the Gondos’ wealth is in the form of illiquid shares of a family-owned business. Bert is concerned about a lack of liquidity to pay estate taxes upon his death. He does not want the family to be forced to sell shares to pay the taxes and he wants to minimize estate taxes. Bert consults with the investment advisor, who recommends that Bert consider purchasing a life insurance policy on himself. The investment advisor notes that death benefit proceeds paid to life insurance beneficiaries are tax exempt.
Discuss two benefits, specific to the Gondos’ circumstances, of Bert purchasing the life insurance policy.
选项：
解释：
Life insurance can be
used as a planning tool in which the policy holder transfers assets (via
premiums) to an insurer. The insurer has a contractual obligation to pay death
benefit proceeds to the beneficiaries named in the policy.
The purchase of a
life insurance policy on himself would provide Bert and his family with the
following two benefits:
•
Upon Bert’s death, the death benefit proceeds could be used
to pay estate taxes. Having the insurance policy proceeds addresses Bert’s
concerns about a potential lack of liquidity to pay estate taxes upon his
death, and for possibly having to sell shares of the family-owned business.
•
The payment of insurance premiums would serve to reduce the
value of the estate, which would result in lower future estate taxes,
particularly since death benefit proceeds paid to life insurance beneficiaries
are tax exempt.
老师，答案的这个解释，没太懂。因为我写的2个好处的角度是：1、寿险的理赔给受益人是免税的；2、寿险作为商业合同，不涉及被定义为遗产，所以outside of probate process。可以么？
当流动性差的集中型股权，想要作为遗产，又想尽可能避税，我们学到的不就是寿险作为遗产转移避税工具，理赔金额可以直接定义为遗产金额，不需要将集中型的股权变现，理赔金额给受益人不是免税的么？为什么答案里又说“The death benefit proceeds could be used to pay estate taxes”？
