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是做保险的在推销, 保单的beneficiary是公司,但最终从CDA(Capital Dividend Account)赔付给股东(子女),是免税的,”The CDA can be used to pay tax-free capital dividends out of the corporation“

Corporate clients • The method for repayment of the loan balance using the tax-free death benefit depends on the structure in place. This is described in more detail in the next section. Regardless of the structure, the full amount of the death benefit minus the policy’s adjusted cost basis (ACB) just before death can be posted to the corporation’s capital dividend account (CDA). Since the ACB of a policy decreases as the insured person nears life expectancy, in some circumstances the full death benefit could be credited to the CDA. • The CDA can be used to pay tax-free capital dividends out of the corporation. Any remaining portion of the death benefit that didn’t provide a CDA credit, representing the ACB of the policy, can be paid as a taxable dividend.
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Replies, comments and Discussions:

  • 枫下家园 / 钱财税务 / 我做IT合同工,听说可以用公司的retained earnings买CIRP(Corporate Insured Retirement Program), 一种分红人寿保险,有什么弊端吗?
    • 读读这个。我的理解是 Retained Earning 报税后,可以买 Corporate IRP。至于以后的 gain 怎么纳税,我没有接着找。
      • 谢谢,卖保险的advisor说把子女加成shareholder,去世后death benefit是tax free付给子女 +1
        • Death benefit 不都是的tax free的吗?
        • 如果你有 tax accountant,还是问问 accountant。这个 advisor 赚的是 commission fee。这种 policy 的 surrender charge 都很高。
        • 如果是用公司的Retained Earnings买,Benifit是付给公司,子女再从公司以各种方式拿出来,应该还是要交税。
          我猜是你会计在给你推销。
          • 是做保险的在推销, 保单的beneficiary是公司,但最终从CDA(Capital Dividend Account)赔付给股东(子女),是免税的,”The CDA can be used to pay tax-free capital dividends out of the corporation“
            Corporate clients • The method for repayment of the loan balance using the tax-free death benefit depends on the structure in place. This is described in more detail in the next section. Regardless of the structure, the full amount of the death benefit minus the policy’s adjusted cost basis (ACB) just before death can be posted to the corporation’s capital dividend account (CDA). Since the ACB of a policy decreases as the insured person nears life expectancy, in some circumstances the full death benefit could be credited to the CDA. • The CDA can be used to pay tax-free capital dividends out of the corporation. Any remaining portion of the death benefit that didn’t provide a CDA credit, representing the ACB of the policy, can be paid as a taxable dividend.
            • investment的公司税50%,税后取出来本来就是免税的
              • 不是investment, 你理解错了
    • 看起来ROLIA买这个分红保险的很少,卖保险的告诉我很多小业主都用公司盈余现金投资于保单达到避税的目的,看这个中文链接更清楚