{ "meta": { "title": "Insurance Planning Chapter 5 Exam Bank", "language": "zh-CN", "question_count": 30, "quality_version": "reliability_v2", "answer_distribution": { "A": 4, "B": 4, "C": 4, "D": 3 }, "note": "原创题库，用于学习和自测；不复制教材题目。选择题答案位置已打散，解释含错因。" }, "questions": [ { "id": "c5-q001", "type": "multiple_choice", "difficulty": "basic", "concept_ids": [ "death_benefit_income_tax" ], "learning_objective_id": "c5-lo01", "question": "关于 Death benefit income tax treatment，哪项判断最准确？", "choices": { "A": "因死亡取得的寿险死亡给付一般不计入受益人的总收入。", "B": "死亡给付一般免所得税，所以一定不进遗产。", "C": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "D": "年金换寿险通常属于标准 1035 递延交换。" }, "answer": "A", "rationale_by_choice": { "A": "正确。Death benefit income tax treatment 的核心是：因死亡取得的寿险死亡给付一般不计入受益人的总收入。", "B": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。", "C": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "D": "错误。1035 方向有限制，年金换寿险通常不是合格方向。" }, "explanation": "正确答案是 A。正确。Death benefit income tax treatment 的核心是：因死亡取得的寿险死亡给付一般不计入受益人的总收入。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "death_benefit_income_tax", "reliability_v2" ] }, { "id": "c5-q002", "type": "multiple_choice", "difficulty": "basic", "concept_ids": [ "incidents_of_ownership" ], "learning_objective_id": "c5-lo02", "question": "关于 Incidents of ownership，哪项判断最准确？", "choices": { "A": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "B": "被保险人保留改受益人、借款、退保等控制权时，死亡给付可能进入其遗产。", "C": "年金换寿险通常属于标准 1035 递延交换。", "D": "key person insurance 的受益人通常是员工家属。" }, "answer": "B", "rationale_by_choice": { "A": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "B": "正确。Incidents of ownership 的核心是：被保险人保留改受益人、借款、退保等控制权时，死亡给付可能进入其遗产。", "C": "错误。1035 方向有限制，年金换寿险通常不是合格方向。", "D": "错误。关键人保险通常由企业拥有并由企业受益。" }, "explanation": "正确答案是 B。正确。Incidents of ownership 的核心是：被保险人保留改受益人、借款、退保等控制权时，死亡给付可能进入其遗产。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "incidents_of_ownership", "reliability_v2" ] }, { "id": "c5-q003", "type": "multiple_choice", "difficulty": "basic", "concept_ids": [ "policy_basis" ], "learning_objective_id": "c5-lo03", "question": "关于 Policy basis，哪项判断最准确？", "choices": { "A": "年金换寿险通常属于标准 1035 递延交换。", "B": "key person insurance 的受益人通常是员工家属。", "C": "保单税基通常与已缴保费和某些调整相关，用于判断退保或取款收益。", "D": "死亡给付一般免所得税，所以一定不进遗产。" }, "answer": "C", "rationale_by_choice": { "A": "错误。1035 方向有限制，年金换寿险通常不是合格方向。", "B": "错误。关键人保险通常由企业拥有并由企业受益。", "C": "正确。Policy basis 的核心是：保单税基通常与已缴保费和某些调整相关，用于判断退保或取款收益。", "D": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。" }, "explanation": "正确答案是 C。正确。Policy basis 的核心是：保单税基通常与已缴保费和某些调整相关，用于判断退保或取款收益。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "policy_basis", "reliability_v2" ] }, { "id": "c5-q004", "type": "multiple_choice", "difficulty": "basic", "concept_ids": [ "policy_loan_tax" ], "learning_objective_id": "c5-lo04", "question": "关于 Policy loan tax，哪项判断最准确？", "choices": { "A": "key person insurance 的受益人通常是员工家属。", "B": "死亡给付一般免所得税，所以一定不进遗产。", "C": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "D": "非 MEC 保单贷款通常不立即纳税，但保单 lapse 或 surrender 可能触发收入。" }, "answer": "D", "rationale_by_choice": { "A": "错误。关键人保险通常由企业拥有并由企业受益。", "B": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。", "C": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "D": "正确。Policy loan tax 的核心是：非 MEC 保单贷款通常不立即纳税，但保单 lapse 或 surrender 可能触发收入。" }, "explanation": "正确答案是 D。正确。Policy loan tax 的核心是：非 MEC 保单贷款通常不立即纳税，但保单 lapse 或 surrender 可能触发收入。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "policy_loan_tax", "reliability_v2" ] }, { "id": "c5-q005", "type": "multiple_choice", "difficulty": "basic", "concept_ids": [ "mec" ], "learning_objective_id": "c5-lo05", "question": "关于 Modified endowment contract，哪项判断最准确？", "choices": { "A": "过度缴费的寿险合同，生前分配税务待遇更像年金。", "B": "死亡给付一般免所得税，所以一定不进遗产。", "C": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "D": "年金换寿险通常属于标准 1035 递延交换。" }, "answer": "A", "rationale_by_choice": { "A": "正确。Modified endowment contract 的核心是：过度缴费的寿险合同，生前分配税务待遇更像年金。", "B": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。", "C": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "D": "错误。1035 方向有限制，年金换寿险通常不是合格方向。" }, "explanation": "正确答案是 A。正确。Modified endowment contract 的核心是：过度缴费的寿险合同，生前分配税务待遇更像年金。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "mec", "reliability_v2" ] }, { "id": "c5-q006", "type": "multiple_choice", "difficulty": "basic", "concept_ids": [ "seven_pay_test" ], "learning_objective_id": "c5-lo01", "question": "关于 7-pay test，哪项判断最准确？", "choices": { "A": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "B": "判断保单是否因缴费过快而成为 MEC 的测试。", "C": "年金换寿险通常属于标准 1035 递延交换。", "D": "key person insurance 的受益人通常是员工家属。" }, "answer": "B", "rationale_by_choice": { "A": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "B": "正确。7-pay test 的核心是：判断保单是否因缴费过快而成为 MEC 的测试。", "C": "错误。1035 方向有限制，年金换寿险通常不是合格方向。", "D": "错误。关键人保险通常由企业拥有并由企业受益。" }, "explanation": "正确答案是 B。正确。7-pay test 的核心是：判断保单是否因缴费过快而成为 MEC 的测试。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "seven_pay_test", "reliability_v2" ] }, { "id": "c5-q007", "type": "multiple_choice", "difficulty": "basic", "concept_ids": [ "section_1035_exchange" ], "learning_objective_id": "c5-lo02", "question": "关于 Section 1035 exchange，哪项判断最准确？", "choices": { "A": "年金换寿险通常属于标准 1035 递延交换。", "B": "key person insurance 的受益人通常是员工家属。", "C": "特定保险/年金合同置换可递延确认收益。", "D": "死亡给付一般免所得税，所以一定不进遗产。" }, "answer": "C", "rationale_by_choice": { "A": "错误。1035 方向有限制，年金换寿险通常不是合格方向。", "B": "错误。关键人保险通常由企业拥有并由企业受益。", "C": "正确。Section 1035 exchange 的核心是：特定保险/年金合同置换可递延确认收益。", "D": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。" }, "explanation": "正确答案是 C。正确。Section 1035 exchange 的核心是：特定保险/年金合同置换可递延确认收益。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "section_1035_exchange", "reliability_v2" ] }, { "id": "c5-q008", "type": "multiple_choice", "difficulty": "basic", "concept_ids": [ "transfer_for_value" ], "learning_objective_id": "c5-lo03", "question": "关于 Transfer-for-value rule，哪项判断最准确？", "choices": { "A": "key person insurance 的受益人通常是员工家属。", "B": "死亡给付一般免所得税，所以一定不进遗产。", "C": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "D": "寿险有价转让后，死亡给付的所得税排除可能被限制。" }, "answer": "D", "rationale_by_choice": { "A": "错误。关键人保险通常由企业拥有并由企业受益。", "B": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。", "C": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "D": "正确。Transfer-for-value rule 的核心是：寿险有价转让后，死亡给付的所得税排除可能被限制。" }, "explanation": "正确答案是 D。正确。Transfer-for-value rule 的核心是：寿险有价转让后，死亡给付的所得税排除可能被限制。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "transfer_for_value", "reliability_v2" ] }, { "id": "c5-q009", "type": "multiple_choice", "difficulty": "medium", "concept_ids": [ "viatical_settlement" ], "learning_objective_id": "c5-lo04", "question": "关于 Viatical settlement，哪项判断最准确？", "choices": { "A": "终末或重病被保险人出售保单以取得现金。", "B": "死亡给付一般免所得税，所以一定不进遗产。", "C": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "D": "年金换寿险通常属于标准 1035 递延交换。" }, "answer": "A", "rationale_by_choice": { "A": "正确。Viatical settlement 的核心是：终末或重病被保险人出售保单以取得现金。", "B": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。", "C": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "D": "错误。1035 方向有限制，年金换寿险通常不是合格方向。" }, "explanation": "正确答案是 A。正确。Viatical settlement 的核心是：终末或重病被保险人出售保单以取得现金。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "viatical_settlement", "reliability_v2" ] }, { "id": "c5-q010", "type": "multiple_choice", "difficulty": "medium", "concept_ids": [ "life_settlement" ], "learning_objective_id": "c5-lo05", "question": "关于 Life settlement，哪项判断最准确？", "choices": { "A": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "B": "不再需要或负担不起保单的保单持有人把保单卖给第三方。", "C": "年金换寿险通常属于标准 1035 递延交换。", "D": "key person insurance 的受益人通常是员工家属。" }, "answer": "B", "rationale_by_choice": { "A": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "B": "正确。Life settlement 的核心是：不再需要或负担不起保单的保单持有人把保单卖给第三方。", "C": "错误。1035 方向有限制，年金换寿险通常不是合格方向。", "D": "错误。关键人保险通常由企业拥有并由企业受益。" }, "explanation": "正确答案是 B。正确。Life settlement 的核心是：不再需要或负担不起保单的保单持有人把保单卖给第三方。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "life_settlement", "reliability_v2" ] }, { "id": "c5-q011", "type": "multiple_choice", "difficulty": "medium", "concept_ids": [ "cross_purchase_buy_sell" ], "learning_objective_id": "c5-lo01", "question": "关于 Cross-purchase buy-sell，哪项判断最准确？", "choices": { "A": "年金换寿险通常属于标准 1035 递延交换。", "B": "key person insurance 的受益人通常是员工家属。", "C": "股东之间互相购买对方寿险，死亡时用赔款买下亡故股东股权。", "D": "死亡给付一般免所得税，所以一定不进遗产。" }, "answer": "C", "rationale_by_choice": { "A": "错误。1035 方向有限制，年金换寿险通常不是合格方向。", "B": "错误。关键人保险通常由企业拥有并由企业受益。", "C": "正确。Cross-purchase buy-sell 的核心是：股东之间互相购买对方寿险，死亡时用赔款买下亡故股东股权。", "D": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。" }, "explanation": "正确答案是 C。正确。Cross-purchase buy-sell 的核心是：股东之间互相购买对方寿险，死亡时用赔款买下亡故股东股权。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "cross_purchase_buy_sell", "reliability_v2" ] }, { "id": "c5-q012", "type": "multiple_choice", "difficulty": "medium", "concept_ids": [ "entity_redemption_buy_sell" ], "learning_objective_id": "c5-lo02", "question": "关于 Entity redemption buy-sell，哪项判断最准确？", "choices": { "A": "key person insurance 的受益人通常是员工家属。", "B": "死亡给付一般免所得税，所以一定不进遗产。", "C": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "D": "企业拥有保单并赎回亡故所有者股权。" }, "answer": "D", "rationale_by_choice": { "A": "错误。关键人保险通常由企业拥有并由企业受益。", "B": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。", "C": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "D": "正确。Entity redemption buy-sell 的核心是：企业拥有保单并赎回亡故所有者股权。" }, "explanation": "正确答案是 D。正确。Entity redemption buy-sell 的核心是：企业拥有保单并赎回亡故所有者股权。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "entity_redemption_buy_sell", "reliability_v2" ] }, { "id": "c5-q013", "type": "multiple_choice", "difficulty": "medium", "concept_ids": [ "key_person_insurance" ], "learning_objective_id": "c5-lo03", "question": "关于 Key person insurance，哪项判断最准确？", "choices": { "A": "企业为关键人员死亡造成的收入损失、招聘成本或贷款压力准备资金。", "B": "死亡给付一般免所得税，所以一定不进遗产。", "C": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "D": "年金换寿险通常属于标准 1035 递延交换。" }, "answer": "A", "rationale_by_choice": { "A": "正确。Key person insurance 的核心是：企业为关键人员死亡造成的收入损失、招聘成本或贷款压力准备资金。", "B": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。", "C": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "D": "错误。1035 方向有限制，年金换寿险通常不是合格方向。" }, "explanation": "正确答案是 A。正确。Key person insurance 的核心是：企业为关键人员死亡造成的收入损失、招聘成本或贷款压力准备资金。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "key_person_insurance", "reliability_v2" ] }, { "id": "c5-q014", "type": "multiple_choice", "difficulty": "medium", "concept_ids": [ "executive_bonus" ], "learning_objective_id": "c5-lo04", "question": "关于 Executive bonus / Section 162 plan，哪项判断最准确？", "choices": { "A": "MEC 贷款总是像普通非 MEC 寿险贷款一样不纳税。", "B": "企业给高管奖金支付保费，高管拥有保单，奖金对高管应税，企业通常可扣。", "C": "年金换寿险通常属于标准 1035 递延交换。", "D": "key person insurance 的受益人通常是员工家属。" }, "answer": "B", "rationale_by_choice": { "A": "错误。MEC 生前分配通常更像收益优先，贷款也可能被视同分配。", "B": "正确。Executive bonus / Section 162 plan 的核心是：企业给高管奖金支付保费，高管拥有保单，奖金对高管应税，企业通常可扣。", "C": "错误。1035 方向有限制，年金换寿险通常不是合格方向。", "D": "错误。关键人保险通常由企业拥有并由企业受益。" }, "explanation": "正确答案是 B。正确。Executive bonus / Section 162 plan 的核心是：企业给高管奖金支付保费，高管拥有保单，奖金对高管应税，企业通常可扣。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "executive_bonus", "reliability_v2" ] }, { "id": "c5-q015", "type": "multiple_choice", "difficulty": "medium", "concept_ids": [ "split_dollar" ], "learning_objective_id": "c5-lo05", "question": "关于 Split-dollar arrangement，哪项判断最准确？", "choices": { "A": "年金换寿险通常属于标准 1035 递延交换。", "B": "key person insurance 的受益人通常是员工家属。", "C": "雇主和员工按协议分担保费、现金价值和死亡给付利益。", "D": "死亡给付一般免所得税，所以一定不进遗产。" }, "answer": "C", "rationale_by_choice": { "A": "错误。1035 方向有限制，年金换寿险通常不是合格方向。", "B": "错误。关键人保险通常由企业拥有并由企业受益。", "C": "正确。Split-dollar arrangement 的核心是：雇主和员工按协议分担保费、现金价值和死亡给付利益。", "D": "错误。所得税和遗产税是两套规则，owner/控制权会影响遗产纳入。" }, "explanation": "正确答案是 C。正确。Split-dollar arrangement 的核心是：雇主和员工按协议分担保费、现金价值和死亡给付利益。 错项的共同问题是把本章相邻概念混用，或忽略付款人、受益人、触发条件、税务/合同限制。", "tags": [ "chapter_5", "split_dollar", "reliability_v2" ] }, { "id": "c5-q016", "type": "scenario_short_answer", "difficulty": "medium", "concept_ids": [ "death_benefit_income_tax", "incidents_of_ownership", "policy_basis" ], "question": "案例陷阱题：死亡给付免所得税不等于不进遗产。。学生应该怎样纠正这个判断？", "answer": "具体错因：死亡给付免所得税不等于不进遗产。。高级寿险要分别判断所得税、遗产税、MEC、1035、transfer-for-value 和企业所有权。", "key_points": [ "先判断损失类型", "再判断触发条件", "最后判断付款人/受益人/税务或合同边界" ], "rubric": { "full_credit": "能指出具体错因并给出正确判断顺序", "partial_credit": "只说出概念定义但没有应用到案例" }, "explanation": "这题训练的是识别具体误导点，不是背统一定义。具体错因：死亡给付免所得税不等于不进遗产。。高级寿险要分别判断所得税、遗产税、MEC、1035、transfer-for-value 和企业所有权。", "tags": [ "chapter_5", "exam_trap", "reliability_v2" ] }, { "id": "c5-q017", "type": "scenario_short_answer", "difficulty": "medium", "concept_ids": [ "death_benefit_income_tax", "incidents_of_ownership", "policy_basis" ], "question": "案例陷阱题：1035 exchange 方向不能反。。学生应该怎样纠正这个判断？", "answer": "具体错因：1035 exchange 方向不能反。。高级寿险要分别判断所得税、遗产税、MEC、1035、transfer-for-value 和企业所有权。", "key_points": [ "先判断损失类型", "再判断触发条件", "最后判断付款人/受益人/税务或合同边界" ], "rubric": { "full_credit": "能指出具体错因并给出正确判断顺序", "partial_credit": "只说出概念定义但没有应用到案例" }, "explanation": "这题训练的是识别具体误导点，不是背统一定义。具体错因：1035 exchange 方向不能反。。高级寿险要分别判断所得税、遗产税、MEC、1035、transfer-for-value 和企业所有权。", "tags": [ "chapter_5", "exam_trap", "reliability_v2" ] }, { "id": "c5-q018", "type": "scenario_short_answer", "difficulty": "medium", "concept_ids": [ "death_benefit_income_tax", "incidents_of_ownership", "policy_basis" ], "question": "案例陷阱题：MEC 贷款不要按普通寿险贷款处理。。学生应该怎样纠正这个判断？", "answer": "具体错因：MEC 贷款不要按普通寿险贷款处理。。高级寿险要分别判断所得税、遗产税、MEC、1035、transfer-for-value 和企业所有权。", "key_points": [ "先判断损失类型", "再判断触发条件", "最后判断付款人/受益人/税务或合同边界" ], "rubric": { "full_credit": "能指出具体错因并给出正确判断顺序", "partial_credit": "只说出概念定义但没有应用到案例" }, "explanation": "这题训练的是识别具体误导点，不是背统一定义。具体错因：MEC 贷款不要按普通寿险贷款处理。。高级寿险要分别判断所得税、遗产税、MEC、1035、transfer-for-value 和企业所有权。", "tags": [ "chapter_5", "exam_trap", "reliability_v2" ] }, { "id": "c5-q019", "type": "scenario_short_answer", "difficulty": "medium", "concept_ids": [ "death_benefit_income_tax", "incidents_of_ownership", "policy_basis" ], "question": "案例陷阱题：key person insurance 和 executive bonus 的 owner/beneficiary 完全不同。。学生应该怎样纠正这个判断？", "answer": "具体错因：key person insurance 和 executive bonus 的 owner/beneficiary 完全不同。。高级寿险要分别判断所得税、遗产税、MEC、1035、transfer-for-value 和企业所有权。", "key_points": [ "先判断损失类型", "再判断触发条件", "最后判断付款人/受益人/税务或合同边界" ], "rubric": { "full_credit": "能指出具体错因并给出正确判断顺序", "partial_credit": "只说出概念定义但没有应用到案例" }, "explanation": "这题训练的是识别具体误导点，不是背统一定义。具体错因：key person insurance 和 executive bonus 的 owner/beneficiary 完全不同。。高级寿险要分别判断所得税、遗产税、MEC、1035、transfer-for-value 和企业所有权。", "tags": [ "chapter_5", "exam_trap", "reliability_v2" ] }, { "id": "c5-q020", "type": "comparison", "difficulty": "medium", "concept_ids": [ "mec", "transfer_for_value" ], "question": "比较 Modified endowment contract 与 Transfer-for-value rule：考试中应如何分辨？", "answer": "Modified endowment contract：过度缴费的寿险合同，生前分配税务待遇更像年金。；Transfer-for-value rule：寿险有价转让后，死亡给付的所得税排除可能被限制。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Modified endowment contract 的信号是 MEC 题中不要套普通非 MEC 取款规则。；Transfer-for-value rule 的信号是 注意例外：转给 insured、合伙人、合伙企业等。。", "tags": [ "chapter_5", "mec", "transfer_for_value", "comparison", "reliability_v2" ] }, { "id": "c5-q021", "type": "comparison", "difficulty": "medium", "concept_ids": [ "seven_pay_test", "viatical_settlement" ], "question": "比较 7-pay test 与 Viatical settlement：考试中应如何分辨？", "answer": "7-pay test：判断保单是否因缴费过快而成为 MEC 的测试。；Viatical settlement：终末或重病被保险人出售保单以取得现金。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。7-pay test 的信号是 MEC 改变生前取钱，不一定改变死亡保障本身。；Viatical settlement 的信号是 不要和普通 life settlement 混淆。。", "tags": [ "chapter_5", "seven_pay_test", "viatical_settlement", "comparison", "reliability_v2" ] }, { "id": "c5-q022", "type": "comparison", "difficulty": "medium", "concept_ids": [ "section_1035_exchange", "life_settlement" ], "question": "比较 Section 1035 exchange 与 Life settlement：考试中应如何分辨？", "answer": "Section 1035 exchange：特定保险/年金合同置换可递延确认收益。；Life settlement：不再需要或负担不起保单的保单持有人把保单卖给第三方。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Section 1035 exchange 的信号是 递延税不等于无成本。；Life settlement 的信号是 现金收益、隐私和适合性都要考虑。。", "tags": [ "chapter_5", "section_1035_exchange", "life_settlement", "comparison", "reliability_v2" ] }, { "id": "c5-q023", "type": "comparison", "difficulty": "medium", "concept_ids": [ "transfer_for_value", "cross_purchase_buy_sell" ], "question": "比较 Transfer-for-value rule 与 Cross-purchase buy-sell：考试中应如何分辨？", "answer": "Transfer-for-value rule：寿险有价转让后，死亡给付的所得税排除可能被限制。；Cross-purchase buy-sell：股东之间互相购买对方寿险，死亡时用赔款买下亡故股东股权。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Transfer-for-value rule 的信号是 注意例外：转给 insured、合伙人、合伙企业等。；Cross-purchase buy-sell 的信号是 股东多时保单数量会爆炸。。", "tags": [ "chapter_5", "transfer_for_value", "cross_purchase_buy_sell", "comparison", "reliability_v2" ] }, { "id": "c5-q024", "type": "comparison", "difficulty": "medium", "concept_ids": [ "viatical_settlement", "entity_redemption_buy_sell" ], "question": "比较 Viatical settlement 与 Entity redemption buy-sell：考试中应如何分辨？", "answer": "Viatical settlement：终末或重病被保险人出售保单以取得现金。；Entity redemption buy-sell：企业拥有保单并赎回亡故所有者股权。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Viatical settlement 的信号是 不要和普通 life settlement 混淆。；Entity redemption buy-sell 的信号是 结构简单但税务和基数影响要看实体类型。。", "tags": [ "chapter_5", "viatical_settlement", "entity_redemption_buy_sell", "comparison", "reliability_v2" ] }, { "id": "c5-q025", "type": "comparison", "difficulty": "medium", "concept_ids": [ "life_settlement", "key_person_insurance" ], "question": "比较 Life settlement 与 Key person insurance：考试中应如何分辨？", "answer": "Life settlement：不再需要或负担不起保单的保单持有人把保单卖给第三方。；Key person insurance：企业为关键人员死亡造成的收入损失、招聘成本或贷款压力准备资金。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Life settlement 的信号是 现金收益、隐私和适合性都要考虑。；Key person insurance 的信号是 受益人通常是企业，不是员工家属。。", "tags": [ "chapter_5", "life_settlement", "key_person_insurance", "comparison", "reliability_v2" ] }, { "id": "c5-q026", "type": "comparison", "difficulty": "medium", "concept_ids": [ "cross_purchase_buy_sell", "executive_bonus" ], "question": "比较 Cross-purchase buy-sell 与 Executive bonus / Section 162 plan：考试中应如何分辨？", "answer": "Cross-purchase buy-sell：股东之间互相购买对方寿险，死亡时用赔款买下亡故股东股权。；Executive bonus / Section 162 plan：企业给高管奖金支付保费，高管拥有保单，奖金对高管应税，企业通常可扣。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Cross-purchase buy-sell 的信号是 股东多时保单数量会爆炸。；Executive bonus / Section 162 plan 的信号是 这不是企业拥有的 key person insurance。。", "tags": [ "chapter_5", "cross_purchase_buy_sell", "executive_bonus", "comparison", "reliability_v2" ] }, { "id": "c5-q027", "type": "comparison", "difficulty": "medium", "concept_ids": [ "entity_redemption_buy_sell", "split_dollar" ], "question": "比较 Entity redemption buy-sell 与 Split-dollar arrangement：考试中应如何分辨？", "answer": "Entity redemption buy-sell：企业拥有保单并赎回亡故所有者股权。；Split-dollar arrangement：雇主和员工按协议分担保费、现金价值和死亡给付利益。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Entity redemption buy-sell 的信号是 结构简单但税务和基数影响要看实体类型。；Split-dollar arrangement 的信号是 要判断是经济利益安排还是贷款安排。。", "tags": [ "chapter_5", "entity_redemption_buy_sell", "split_dollar", "comparison", "reliability_v2" ] }, { "id": "c5-q028", "type": "comparison", "difficulty": "medium", "concept_ids": [ "key_person_insurance", "death_benefit_income_tax" ], "question": "比较 Key person insurance 与 Death benefit income tax treatment：考试中应如何分辨？", "answer": "Key person insurance：企业为关键人员死亡造成的收入损失、招聘成本或贷款压力准备资金。；Death benefit income tax treatment：因死亡取得的寿险死亡给付一般不计入受益人的总收入。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Key person insurance 的信号是 受益人通常是企业，不是员工家属。；Death benefit income tax treatment 的信号是 所得税排除不等于没有遗产税问题。。", "tags": [ "chapter_5", "key_person_insurance", "death_benefit_income_tax", "comparison", "reliability_v2" ] }, { "id": "c5-q029", "type": "comparison", "difficulty": "medium", "concept_ids": [ "executive_bonus", "incidents_of_ownership" ], "question": "比较 Executive bonus / Section 162 plan 与 Incidents of ownership：考试中应如何分辨？", "answer": "Executive bonus / Section 162 plan：企业给高管奖金支付保费，高管拥有保单，奖金对高管应税，企业通常可扣。；Incidents of ownership：被保险人保留改受益人、借款、退保等控制权时，死亡给付可能进入其遗产。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Executive bonus / Section 162 plan 的信号是 这不是企业拥有的 key person insurance。；Incidents of ownership 的信号是 高净值题常考 owner 结构。。", "tags": [ "chapter_5", "executive_bonus", "incidents_of_ownership", "comparison", "reliability_v2" ] }, { "id": "c5-q030", "type": "comparison", "difficulty": "medium", "concept_ids": [ "split_dollar", "policy_basis" ], "question": "比较 Split-dollar arrangement 与 Policy basis：考试中应如何分辨？", "answer": "Split-dollar arrangement：雇主和员工按协议分担保费、现金价值和死亡给付利益。；Policy basis：保单税基通常与已缴保费和某些调整相关，用于判断退保或取款收益。。", "key_points": [ "分辨风险对象", "分辨触发条件", "分辨现金流结果", "分辨税务或合同限制" ], "rubric": { "full_credit": "能分别定义两个概念并说明案例边界", "partial_credit": "只写定义但没有说明边界" }, "explanation": "比较题要避免把相邻概念混用。Split-dollar arrangement 的信号是 要判断是经济利益安排还是贷款安排。；Policy basis 的信号是 不要把全部退保金都当收益。。", "tags": [ "chapter_5", "split_dollar", "policy_basis", "comparison", "reliability_v2" ] } ] }