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.
老师好，为什么The payment of insurance premiums would serve to reduce the value of the estate？首先他的遗产是illiquid stock，并不能直接pay寿险premium，所以premium不应该降低value of the estate，其次一般来讲保险的保费和遗产相比应该非常小吧？能通过用付保费降低遗产value导致少交高昂的遗产税吗？
