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Ethan · 2022年08月14日

$270,000怎么来的?

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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。

$270,000怎么来的?

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王暄_品职助教 · 2022年08月14日

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NO.PZ202201040100000202 问题如下 Chapmreviews the Hunters’ existing life insuranpolicies. SusHunter informs Chapmthshe currently ha life insuranpoliof $200,000 anhis wife ha life insuranpoliof $300,000. Only Sushlife insurancoverage work, with coverage two times her annusalary.Chapmbelieves ththe Hunters’ current coverage is insufficient to provi support for their family in the event of a ath. She suggests using the humlife value methoto estimate the amount of life insuranrequire Chapmestimates the present value of the pretincome neeto replaafter- tincome to $1,700,000 for Susan$394,000 for Robert.Recommenthe aitionlife insuranthe Hunters nee Justify your recommention. The humlife value methois baseon the value of humcapitanestimates the amount of future earnings thmust replace The calculations involve austing after- tincome for the amount of annuexpenses anvalue of the person’s employee benefits. The amount of pretincome neeto replathe lost income is then estimateanassumeto grow until retirement, reflecting career aancement. For both SusanRobert, the amount of life insuranrequireis the PV of annuity e of their respective future pretincomes, less any existing life insuranpoliamounts. The amount of life insurancoverage requirethe Hunters is calculatefollows:In conclusion, the Hunters shoulincrease their life insurancoverage $1,230,000 for Susan$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。 因为本题解法和例题不同,请问关于计算1.为什么收入不用计算税后?2.不考虑expense吗?3.不考虑养老金部分吗?

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