医疗改革好消息：the California Pre-existing Condition Insurance Plan (PCIP)开始实行了

如果有人需要这样的保险，到http://bayecho.com/node/1185 给我发悄悄话。100%为政府做义工，没有任何commision。

As a result of the federal Affordable Care Act of 2010, California has a contract with the federal Department of Health and Human Services to establish a federally-funded high risk pool program to provide health coverage for eligible individuals. The program will last until December 31, 2013 when the national health reform is set to begin. After that date, there will no longer be a need for high risk pools because federal rules will not allow insurers to reject persons with pre-existing conditions or charge them higher rates than those without such conditions.

The federally-funded program is called the California Pre-Existing Condition Insurance Plan (PCIP). The PCIP offers health coverage to medically-uninsurable individuals who live in California. The program is available for individuals who have not had health coverage in the 6 months prior to applying. The California PCIP is run by the Managed Risk Medical Insurance Board (MRMIB).

Pre-Existing Condition Insurance Plan Questions and Answers

Q. If I currently have insurance that is very expensive, can I switch to this new program?
A. No. Unfortunately, federal law prohibits anyone with insurance or who has had insurance within six months of application from eligibility for PCIP.

Q. What if I disenroll in my current health plan and wait for six months to seek PCIP coverage?
A. The state of California cannot advise you on this decision.

Q. How do the premiums compare to MRMIP?
A. PCIP premiums are more than 40 percent cheaper than the cost of coverage provided by the state’s high-risk pool for persons with pre-existing conditions: the Major Risk Medical Insurance Program (MRMIP). For example, for a 50-year-old resident of San Francisco, coverage through PCIP would cost $499 monthly; for the corresponding plan under MRMIP, the monthly cost would be $915.

Q. What is the difference between the benefits of PCIP and MRMIP?
A. Both plans offer broad coverage; however, PCIP does not have any annual or lifetime limits while MRMIP caps coverage at $75,000 annually and $750,000 for lifetime.

Q. Exactly what does PCIP cover?
A. PCIP covers inpatient and outpatient care provided by doctors, psychologists, hospitals, laboratories and imaging centers; the plan also offers generic and brand-name drugs purchased through mail order or a large pharmacy network; disease management services; 24-hour nurse advice and online services.

Q. The federal government is providing the state of California with $761 million to pay for PCIP. Why do I have to pay premiums too?
A. The federal allocation pays for approximately 65 percent of the cost of coverage and the individual is expected to pay for 35 percent of the coverage. This offers a person with pre- existing conditions coverage at a cost no more than what a person without pre-existing conditions would pay in the open-market.

Q. How can I get more information on PCIP?
A. Visit the program website at www.pcip.ca.gov or call 1-877-428-5060 begin_of_the_skype_highlighting 1-877-428-5060 end_of_the_skype_highlighting.

如果保险公司倒闭了，我的保单怎么办？

自从美国的经济走向下坡，自从AIG被政府救了一把，就开始经常有人问我这个问题：如果保险公司倒闭了，我的保单怎么办？

一下转自California Life & Health Insurance Guarantee Association

What happens when my insurance company goes out of business? In most cases, a guarantee association will continue coverage as long as premiums are paid or cash value exists. It may do this directly, or, most often, it may transfer the policy to another insurance company. In any case, policyholders should continue making premium payments to keep their coverage in force.

How is policy coverage determined? Coverage is determined by California law and policy language at the time the guarantee association is activated to provide protection (when the member insurer is found to be insolvent and ordered liquidated by a court). In light of changes in the law and the dramatic variations in policy language, the association cannot make statements regarding coverage of a specific policy unless it is a policy with a company for which the association has been activated to provide protection.

What is the California Life & Health Insurance Guarantee Association? The California Life & Health Insurance Guarantee Association is an association of all insurance companies licensed to sell life insurance, health insurance, and annuities in California. Created by state law, it provides limited protection to policyholders when an insurance company licensed in California to sell life insurance, health insurance, and annuities becomes insolvent.

What protection do I have if my life or health insurance company becomes insolvent? The Guarantee Association provides LIMITED PROTECTION of your life, health, and annuity benefits if, at the time your insurance company becomes insolvent, you are a California resident policyholder, or if you are the beneficiary, assignee, or payee of such policyholder regardless of your residency.

What kinds of insurance policies does the Guarantee Association protect? Life insurance policies, health insurance policies, and annuity contracts are protected subject to certain conditions and limitations.

How is protection provided? Protection can be provided in several different ways. For example, the Guarantee Association may provide coverage directly. Or, a financially sound insurer may take over the insolvent company's assets and policies, and assume responsibility for continuing coverage and paying covered claims. In some situations, the Guarantee Association may work with other state guarantee associations to develop an overall plan to provide protection for the insolvent insurer's policyholders. The amount of protection provided, and when you receive it depend on the particular arrangement worked out for handling the insolvent insurer's obligations.

What kinds of plans, policies, and benefits are not protected by the Guarantee Association? Policies sold by insurers not licensed to do business in California; policies issued by medical, health, or dental care service corporations; managed care plans; self-insured employer plans; fraternal benefit society insurance certificates; policy benefits the insurer does not guarantee--for example, the non-guaranteed portion of a variable life insurance contract sold by prospectus, or benefits for which the individual has assumed the risk; guaranteed interest rate yields that exceed the rate specified by the California Life & Health Insurance Guarantee Association Act; most unallocated annuity contracts; and charitable gift annuities. Other less commonly known types of insurance policies, and certain types of benefits provided under insurance policies or annuities are also not protected. If you are unsure if your policy is protected you should contact your insurer.

Are covered life insurance and annuity policies fully protected? No. The maximum amount of protection for which the Guarantee Association may become liable for life insurance and annuity policies is as follows: Life insurance death benefit protection: 80% of the policy death benefit up to a maximum of $250,000; Life insurance net cash surrender and net cash withdrawal values: 80% of the policy value up to a maximum of $100,000; Present value of annuity benefits including net cash surrender and net cash withdrawal values: 80% of the present value up to a maximum of $100,000. Life insurance benefits including net cash surrender and net cash withdrawal values, and annuity benefits including net cash surrender and net cash withdrawal values are subject to interest rate adjustments. Generally, interest rate reductions are made when an insolvent insurer promised a rate of interest in excess of that provided for in the California Life & Health Insurance Guarantee Association Act. The maximum total amount the Guarantee Association will provide for any one individual for life insurance and annuity coverage is $250,000, even if that individual is covered by multiple life insurance policies and annuities.

I have a $250,000 life insurance policy. If I die after my insurance company becomes insolvent, what will my beneficiary receive? Your beneficiary will be entitled to receive protection from the Guarantee Association in an amount up to $200,000 (80% of $250,000).

The cash surrender value of my life insurance policy is $135,000. If my company becomes insolvent, how much will be protected? You will be entitled to receive protection from the Guarantee Association in an amount up to $100,000 (80% of $135,000 or $108,000, then reduced to the maximum benefit of $100,000). Interest rate adjustments could further reduce the amount you are entitled to recover.

If I bought three annuities each worth $100,000 from a company that becomes insolvent, how much is protected? Only $100,000--that is the maximum amount protected by the Guarantee Association for all annuities you purchased from a single insurer.

My spouse and I each have an annuity contract worth $75,000. Does the $100,000 limit apply to us jointly? No. The limit applies to you and your spouse separately. You and your spouse would have combined total protection of up to $120,000. Each spouse receives up to $60,000 (80% of $75,000). Interest rate adjustments could further reduce the amount you are entitled to recover.

Is my claim against the insolvent insurer affected by the Guarantee Association? Yes. If you receive benefits from the Guarantee Association, you are deemed to have assigned your rights under the covered policy to the Guarantee Association to the extent of benefits received. The Guarantee Association may require an assignment of such rights prior to providing benefits to any person. The law provides that the Guarantee Association is a creditor of the insolvent insurer to the extent of assets attributable to covered policies. Also, the Guarantee Association has the right of subrogation, and the other equitable and legal remedies available to the policyholder.

Does the Guarantee Association protect my Individual Retirement Annuity (IRA)? Yes. Assuming all other conditions are met, it is protected up to the limit set for an annuity.

Are covered health insurance policies fully protected? No. The health insurance protection for which the Guarantee Association may become liable shall be the contractual obligations for which the insurer is liable or would have been liable if it were not an insolvent insurer, up to a maximum benefit of approximately $200,000. This maximum limit is subject to increase or decrease based upon changes in the health care cost component of the consumer price index. Again, some health insurance, like that provided by managed care organizations and associations, is not protected by the Guarantee Association.

I have life and health insurance coverage through my employer. Am I protected? If your employer bought a group life or health insurance policy covering you from an insurer licensed in this state, then you are protected up to the limits described above. If you belong to a "self-insured" health plan--meaning your employer, not an insurer, provides the coverage through what is called an "ERISA plan," or a self-insured plan, you are not protected by the Guarantee Association.

How will I know if my life or health insurance company has become insolvent? You will receive official notification from the Department of Insurance of the insurer's state of domicile if the Insurance Commissioner or a court declares your insurance company to be insolvent.

How long will I have to wait to receive the protection provided by the Guarantee Association? The Guarantee Association will endeavor to provide protection as promptly as possible. Delays are sometimes necessary to sort out the affairs of the insolvent insurer. As a result, you may have to wait several months before receiving the protections provided by law.

Where does the Guarantee Association get the money to provide this protection? No tax dollars are used to provide this protection. The law authorizes the Guarantee Association to assess all life and health insurance companies licensed to do business in California for the funds necessary to provide the protection.

Does it matter where I live? The Guarantee Association limits protection to policy owners who are residents of California at the time the insurance company becomes insolvent. However, it does not matter where the payees or beneficiaries live.

What if I move to another state after buying insurance? Generally speaking, the Guarantee Association of the state in which the policy owner lives at the time the company becomes insolvent provides protection. Although all 50 states plus the District of Columbia and Puerto Rico have Guarantee Associations, the amount of protection may vary. If you move to another state, you should contact the Department of Insurance or Guarantee Association in that state for more information.

I am a resident of California and I have a policy issued by an insurance company that is not licensed in California. Will I receive protection if this insurance company becomes insolvent? The Guarantee Association only protects policies issued by an insurance company licensed to do business in California. You may, however, be entitled to receive protection from the Guarantee Association located in the insolvent company's home state. You should contact the Department of Insurance or Guarantee Association in that state for more information.

How can I find out if my company is licensed in California? Call the Department of Insurance at 1-800-927-HELP begin_of_the_skype_highlighting 1-800-927-HELP end_of_the_skype_highlighting, or 213-897-8921 begin_of_the_skype_highlighting 213-897-8921 end_of_the_skype_highlighting from the Los Angeles area. The Department maintains records of all insurance companies licensed to do business in the state.

Why hasn't my agent or company told me more about the Guarantee Association? Insurers and agents are prohibited by state law from using the existence of the Guarantee Association to sell, solicit or induce the purchase of any form of insurance. This is because the protection is limited, and in some cases there is no protection at all. The existence of the Guarantee Association, therefore, is not and should not be a substitute for your prudent selection of an insurance company that is well managed and financially stable.

How can I get more information about the Guarantee Association? The purpose of this website is to help you understand the general nature and conditions of life, health, and annuity policy protection provided by the Guarantee Association. It is only a summary, however, and if you have any questions that are not answered here, you may contact the Guarantee Association or the Department of Insurance: California Life & Health Insurance Guarantee Association, PO Box 16860, Beverly Hills, CA 90209-3319; California Department of Insurance, Consumer Communications Bureau, 300 South Spring Street, South Tower, Los Angeles, CA 90013. The intent of this website is to explain briefly, in non-technical language, how the Guarantee Association provides protection to policyholders in the event their insurance company becomes insolvent. This website does not attempt to describe every aspect of Guarantee Association coverage, and some exceptions and limitations may not be described. For a definitive statement of the laws governing the Guarantee Association, you must refer to the California Life & Health Insurance Guarantee Association Act. The Act can be found in California Insurance Code section 1067 et. seq. If there is any inconsistency between this website and any applicable law, then such law will control.

How health care reform is changing health care spending accounts

How health care reform is changing health care spending accounts

The health care reform law is affecting the following health care spending accounts:

• Health care flexible spending account (FSA)
• Health reimbursement arrangement (HRA)
• Health savings account (HSA)
• Archer medical savings account (MSA)

The changes can be seen in two major areas:

Tax penalty increase for nonmedical HSA and MSA distributions

Money removed from an HSA or MSA and not used on qualified medical expenses will be taxed 20%. That's an increase of 10%. This change begins for disbursements made during tax years starting on or after January 1, 2011.

Prescriptions required for reimbursement of over-the-counter (OTC) drugs

Members can use health care spending account funds for OTC medicine or drugs as long as they have a prescription written by a doctor in the state where the medicine or drugs are purchased. This rule does not apply to insulin. This change starts January 1, 2011, for all plans regardless of the plan year dates.

医疗改革information about pre-existing conditions, limits, rescissions and other patient protection provisions

Interim final rule regulations have been published and offer more information about the following health care reform provisions:

• Pre-existing conditions: Implementation for children up to age 19 will start with plan years (or policy years for individual products) beginning after September 23, 2010.
• Lifetime and annual limits: Some annual limits are permitted in limited circumstances.
• Rescissions: Limited to fraud or intentional misrepresentation of material fact.
• Other patient protection provisions: Includes designating primary care providers and changes to how emergency room services are covered.

Here are the highlights of each provision and what Anthem Blue Cross is doing to meet these regulations:

Pre-existing condition exclusion for children

£ The prohibition on pre-existing condition exclusions, which also prohibits denial of health care coverage due to a pre-existing condition, begins January 2014. However, health plans must implement this provision for children under the age of 19, beginning with plan years or policy years beginning on or after September 23, 2010.

£ Grandfathered individual plans are exempt from this provision.* All other health plans, including grandfathered group health plans, are required to implement this provision.

* There may be limited exceptions to this exemption.

Rescissions

£ Rescissions must be based on "an act, practice or omission that constitutes fraud, or unless the individual makes an intentional misrepresentation of material fact."

£ A plan may only terminate a member's coverage due to a mistake in eligibility (without fraud or misrepresentation on the member's part) prospectively, not retroactively.

£ In the event of a rescission for intentional misrepresentation or fraud, a 30-day advance notification of the rescission is required.

£ This applies to grandfathered and non-grandfathered plans.

£ We expect additional guidance to come.

£ While rarely used, rescissions help reduce fraud. We already have many processes in place. Some go beyond the requirements of the law, such as offering a binding, external, independent third-party review process, which was cited as a model in the industry. We were also the first to implement individual market rescission legislation, effective May 1, well before the effective date in the legislation.

Lifetime and Annual limits

£ We are making the following changes to all benefits:

1. Plans will no longer include annual or lifetime dollar limits at the plan (aggregate) level.

2. We will no longer include annual dollar limits on specific "essential health benefits."

£ Additional guidance will define "essential health benefits." Until then, we are making a good faith effort to comply with the intent of the legislation. If necessary, we will revise any decision based on the additional information.

£ Individuals who may have previously reached their lifetime or annual maximum, and, therefore, were no longer eligible for coverage, must be provided with a special enrollment period to re-enroll in benefits. We will notify enrolled members not receiving benefits and terminated individuals to tell them of this special enrollment period. For groups, this enrollment period will be during open enrollment at the time of renewal.

£ This provision applies to medical and pharmacy benefits only. Dental and vision coverage is not impacted.

Patient Protections

£ While not required for grandfathered plans, we will include the patient protection provisions in all plan offerings. Self-funded groups with grandfathered plans will be able to exclude some patient protections.

£ Health plans that require primary care physicians must allow member to choose any available in-network PCP, including a participating pediatrician for children.

£ Health insurers must allow individuals to seek care from an in-network OB/GYN specialist without requiring preauthorization or referral. Preauthorization for specific OB/GYN services is allowed.

£ Requirements of those seeking emergency room services (for an emergency condition defined by a "prudent lay person") include:

o No preauthorization can be required for emergency services, whether the emergency room is in or out of network. Post-treatment notification requirements are permitted.

o Insurers must cover out-of-network emergency room services. Copays and coinsurance for these services cannot exceed those for in-network emergency room services.

o Other types of cost sharing (such as deductibles and out-of-pocket limits) are allowed for out-of-network emergency room services if it is the same cost sharing used for other out-of-network benefits.

£ Participants can be balanced billed by the out-of-network provider.

非美国公民们，小心税务陷阱！------- 4.非公民税的不同

如果财产给予者是居民，而该居民是单身，或其配偶是公民的话，赠与税和遗产税的税法等同于公民之间的税法。

许多居民身份的人觉得，他们在海外的资产应该不受美国税法的限制。事实是，居民和公民一样，在全世界范围内的财产转移都落在美国的增与税和遗产税的税法内。所以，如果不计划好，很可能居民的遗产受益人会受到一张意想不到的税单。

不论给予财产者是什么身份，公民、居民还是非居民，只要接受财产的人不是公民，税法就不同了。



先谈赠与税。每年非公民配偶可接受的免赠与税的限额在2009年是$133,000（公民的夫妻之间没有赠与税之说）。一个配偶之外的人可接受的每年从一个人得到的免赠与税的限额在2009年是$13,000,和公民相同。居民一生的赠与税的免税限额和公民一样，是1百万，而非居民没有这样的限制。不论是居民还是非居民，如果该付赠与税的话，税率和公民相同。



再谈一下遗产税方面。

通常，夫妻共同拥有的财产（joint tenants with right of survivorship 或tenants by the entirety）会作为夫妻各50%。但是，如果接受财产者如果不是公民的话，全部的财产都会作为亡者的财产计算，除非遗产执行人能提供非公民配偶对财产的贡献的证明。

Community property laws社区财产法规定，community property夫妻的社区财产夫妻各拥有一半。这样，社区财产部分在一个配偶过世后，另一配偶的50%的社区财产可以免除遗产税。

前面讲过，公民的夫妻之间没有赠与和遗产税（unlimited marital deduction）。但非公民的配偶作为财产的接受方没有unlimited marital deduction的优势，有赠与税和遗产税的问题。要想得到和公民一样的unlimited marital deduction，非公民配偶要设立QDOT（qualified domestic trust）的信托。

居民的Lifetime estate tax exemption 和美国公民一样，在2009年是$3,500,000。

而非居民仅有$60,000（相当于U.S. estate tax credit of $13,000）。不论是居民还是非居民，如果该付遗产税的话，税率也和公民相同。

(下一次会举几个例子)


声明：本文仅做参考作用，具体法律和税务问题请咨询您的律师和会计师。本人不承担任何法律和税务责任。

版权归香柏木理财保险Cedar Financial and Insurance Services所有，不经本人同意，一律不可转载。

非美国公民们，小心税务陷阱！------- 3.居民还是非居民？

对外国人的征税跟其居住状态有关。居民和公民的课税基本相同。通常，所有资产（asset）的转移都会涉及到税的问题。而对于非居民，只有在美国境内的财产（property）会被征税。

怎么区分居民和非居民呢？区分居民和非居民的定义就非常的重要了。

有两种区分方法：
一． 用于收入税(income tax)的情形.
Days in Year 1 + 1/3XDays in Year 2 + 1/6XDays in Year 3 ≥ 183 days 的话，加上今年至少有31天，就是居民。
Year 1：current year今年. Year 2: preceding year 去年。Year 3：2ndpreceding year前年。
一天（A Day）包括在美国领空 （water & airspace）的任何时刻。

绿卡持有者是居民。

张三今年在美国呆了90天，去年240天，前年180天，
那么，90+1/3x240+1/6x180=200.200>183,所以，张三要按居民叫收入税。

二．用于赠与税和遗产税的情形。
居住地（Domicile）是个决定因素。只要一个人有意向要永久住在美国，不论他在美国呆的时间长短，就表示他的居住地是美国，他就是美国居民。他就要按居民付赠与税和遗产税。
看他的居住地在哪里，有以下几种因素：
1.和一个人的其他居所比，他永久性居所的所在地。
2.他的家庭以及他们的移民史。
3.从他比较接近的朋友来的证言。
4.生意的利益和所在地。
5.签证和一些官方文件。
6.住该地的意向和动机。
7.社区事务和全体关系。
8.大多个人珍爱财产所在。
9.和在其他国家相比，在美国滞留的时间长短。

一个绿卡持有者，必须付收入税，却可能不需要付赠与税和遗产税，如果他的居住地是在美国以外的话。


声明：本文仅做参考作用，具体法律和税务问题请咨询您的律师和会计师。本人不承担任何法律和税务责任。
版权归香柏木理财保险Cedar Financial and Insurance Services所有，不经本人同意，一律不可转载。

非美国公民们，小心税务陷阱！------- 2.美国公民

许多华人入了美国籍，只想到自己拿了美国护照，意识上还是觉得自己是中国人。我这里谈的都是法律上的身份。

1.每一个美国公民都有责任为他们在世界每一个角落的资产转移交付赠与税和遗产税。具体税务多少细则还要看美国有没有和这些国家定这方面的协约，以及是怎么定的。

目前，和美国有赠与税协约的国家有：澳大利亚、奥地利、丹麦、法国、德国、日本和英国（共7个）。

和美国有遗产税协约的国家有以上七国以及芬兰、希腊、爱尔兰、意大利、挪威、南非、瑞士和荷兰（共15个）。

中国和美国还没有这方面的协约。

和美国有收入税协约的有56个国家，其中有中国。参考http://www.irs.gov/pub/irs-trty/china.pdf

2. 美国公民和美国公民结婚。配偶之间没有赠与税和遗产税的问题。

3. 美国公民和非美国公民结婚。美国公民给他或她非公民的配偶转移资产的话，要付赠与税或遗产税。

4.美国公民给配偶之外的人的赠与税和遗产税。

赠与税有两种给法：一是每年的。今年（2009）每年每人可赠与每一个人的免税额是1.3万（2008年是1.2万），不限接受人的人数，不限总赠与额。时间限于calendar year。二是一生的。一个人一生总总赠与额是1百万。

如果你想给一个人5万又不想交赠与税的话，报税时，可把1.3万算做每年的，3.7万算入一生的。

谁交税？给的人交。给的人没了钱，接受的人交。




声明：本文仅做参考作用，具体法律和税务问题请咨询您的律师和会计师。本人不承担任何法律和税务责任。

非美国公民们，小心税务陷阱！------- 1.序言

最近各种媒体都在谈海外资产的申报问题。在我周围的朋友们也都在谈论海外资产的申报和报税的事宜。

美国是个移民国家，我们周围各种身份的人都有，甚至一个家庭里包括了不同不同身份的人：公民、居民和非居民。公民有出生在美国的，还有经过身份转换的。居民又分永久居民（绿卡）和非永久居民。

我们中国人早年来美国留学或亲属移民来到美国，从无到有，从最初的读书到学位，拿身份，创业。成家立业后，不少人又回国创业，所谓海龟。他们在海外开始投资置产等等。有人成了公民，有人坚守绿卡。随着中国经济的发展，越来越多的先富起来的国人到美国投资置产。每一种身份，国税局制定的税法都有所不同。

我们都知道美国的法律很多很细，可以说是五花八门，要非常的小心。在中国，父母打孩子一耳光，警察不会理的；在美国，却是犯罪。在中国，随便送人多少钱，没人会关心；在美国，一年给别人的钱超过一万三（2009年），超过部分是要交税的，而且是赠与的人付税。不论你是不是美国公民，只要你的脚踏上了美国的土地，就要遵守美国的法律。不了解，谈不上遵守。一不小心，就会赔了夫人又折兵，陷入美国税法的陷阱里。

有人问，有那么复杂吗？不信？仔细听我道来。

Group term life insurance？Individual Term life insurance？

很多公司提供Group term life insurance，但还是有不少人买Individual Term life insurance。到底哪一种比较好呢？

我先给大家介绍一下Group term life insurance和Individual Term life insurance的利与弊。

1. Individual Term life insurance是个人直接通过保险经纪人向不同的人寿保险公司买的term life insurance。通常有1年的term，10 year term， 15 term，20 year term 和30year term。个别公司还提供25year term和35 year term life insurance。10 year term表示在10年内保证保费不变。其他类推。

Group term life insurance 是公司员工通过公司提供的福利，经由保险经纪人向人寿保险公司买的term life insurance。通常是1 year的term，需要每年注册加入，保费可能每年不同。

2. Individual Term life insurance 通常需要underwriting过程，即要认证被保人的insurability，来确定其是否给予保险，若可保，则要确定其保费的费率（rate）。

保费的多少和被保人的年龄、性别、遗传因素、驾车记录、身体状况、业余爱好、专业、身高体重及旅行情况等有关。

Group term life insurance 不需要underwriting（保险核准）。只要你是公司的员工，只要你的公司提供该福利，就可加入。Group 的通常有免费的部分和少量付费的部分。在每年公司福利注册时，虽不被要求检查身体，但常常会被要求回答几个简单的问题。如果身体有了问题，可能得不到保险；如果有说谎，将得不到理赔，因为公司的都是一年的term。有过买了group term life的人，家人得不到death benefit的先例。

3. Individual Term life insurance 是用税后的钱买的，得到的death benefit不会有income tax 的问题。

Group term life insurance 是雇主提供的，对雇员来说，是税前的开支，雇员要为得到的这个benefit的5万以上的coverage缴纳个人所得税。缴纳税的多少和雇主给保险公司交了多少保费无关，仅根据IRS的一个统一表格。

Cost Per $1,000 of Protection For 1 Month

Age	Cost
Under 25	$ .05
25 through 29	.06
30 through 34	.08
35 through 39	.09
40 through 44	.10
45 through 49	.15
50 through 54	.23
55 through 59	.43
60 through 64	.66
65 through 69	1.27
70 and older	2.06

例如，如果一个40岁的人(不论性别)，有15万的年薪，公司提供两倍的免费寿险，即30万的寿险。$300，000-$50,000=$250,000. $250X0.10X12=$300, 即，每年在该员工的W2表内会显示有$300的income需要交税。如果该员工的税率是30%，即要交给$90的税给IRS。

如果他要买1百万的supplement group term life，如果他自付额为每个月$10, 一年付了12X10=120. 那么他的W-2上group term一项的benefit要报税的income是（1，000，000-50，000）/1000X（12X0.10）-120=1020。等他到了45岁，同样的group term，该项income=（1，000，000-50，000）/1000 X (12X0.15)-120=1590.

而如果他在40岁时，身体健康的话，他买一个10年的term life， 只要$330-400(不同的公司，不同保费)。而女性的Individual Term life insurance的rate会更低。

事实上，不是每个公司的group term life都“便宜”，不少公司的即使不算要付的税，价格也比个人的贵。

4. 绝大多数的Individual Term life insurance都是可以转成permanent life insurance的。转的时候，保留原来的rate。如果原来的rate不好，而现在被保人的状况更好了，可以按更好的算。

有的Group Term life insurance在员工离开公司时可以转成individual 的，有的不可以。可以到人事部门去查。转换成的rate，不可能是最佳的rate，最好可以是non smoker 或 standard的rate， 即仅次于抽烟者的rate。

结论：

Individual Term life insurance的最大的优点：自己掌握；身体好的话，便宜。缺点: 需要身体检查等。

Group Term life insurance的最大优点：不用检查身体等。缺点：依靠公司。不是每个公司都提供寿险的福利，每个公司提供的多少也不同。谁都不能保证自己永远会呆在一个公司不动的。

欢迎大家提意见。

谁不必有人寿保险？ ？ ？

人寿保险是一纸合同，是一个人用自己的生命和保险公司签下的合同。人生无常，能寿终正寝是一种福气。而且人人都有最后的一天。这支合同写着：一旦这个人死了，保险公司要付给该人的保险受益人一笔现金。
世上的保险有很多很多种类，只有人寿保险不是为自己，而是为他人的。
一个人不要人寿保险是理所当然的事。哪些人不必有人寿保险呢？

1. 没有保险意识的人。一个健康的人认为自己肯定能活到九十，一百，意外的发生，不治之症的出现对他们根本是不可能的事。有这样信心的人，不必有人寿保险。
2. 没有多余的钱买寿险。要花钱的地方太多了。有一个朋友，听了一个保险经纪介绍终身寿险，被保费的价格吓倒了，再也不敢问津。他们不知道还有定期保险的存在。
3. 孤单的人。如单身的，没牵挂的人，没有受益人可以给，自然不用了。
我有一个五十几岁的白人的客户。他的妻子死了，没有孩子。我问他问什么要买寿险，他说，因为爱。我的父亲很早就为我们兄妹三人买了人寿保险，我们很感谢 他。我的房子付清了，但我的弟弟和妹妹还有房贷。我想帮他们 ..., ...。他的话，他讲话时的神情都给我留下了深刻的印象。他好高大啊。
有一个单身的中国人，她告诉我她买寿险的原因： 人生无常。 我买了人寿保险，保险公司一定不愿意我死，否则他就亏了。所以，保险公司的人一定会为我祈祷，让我长寿。何乐而不为？
4. 不必承担责任的人，和不必付出爱的人。
经常听到这样的话： “我死了，让他拿我的钱给我孩子娶个年轻的后妈？那哪行？”
“我死了，她还得一笔钱去养小白脸？不行！”
也有老实人说：“我活着的时候我对他们都尽到责任了。万一我死了，他们怎么样，反正我也看不见，不知道。他们怎样都能活下去的。
美国人中有一句话，是“人寿保险是婚姻的试金石”。如果夫妻的感情没到那个份上，期待对方给买自己买寿险，就是天方夜谭。反之，为你的配偶买一份寿险，也是你向对方表达爱的一种方式。
我有好几对客户，有白人，也有印度人，中国人，他们在还没有孩子，甚至在刚刚订婚的时候就为对方买了寿险。我相信，他们的保单一定给他们的婚姻加分的。


俗称“人不为己，天诛地灭”，寿险是“毫不利己，专门利人”的保险。不要寿险完全是人之常情。

欢迎大家补充。

车祸案例分析---- 坐朋友的车，车祸受伤该怎么办？

上个星期，一个朋友打电话来，讲了一件车祸。A驾车带着她的儿子a，车上坐着B和B的儿子b。A驾车在高速上一不小心，撞到了围墙上。车子毁了。A, B, 和b都受了伤，打了911，警车送他们去了医院检查。没有大事，晚上都回家了。每个人都浑身痛。

朋友问我，医院不会白检查。谁该付钱给医院？

在加州，按照法律规定，每个驾车人都必须买汽车保险，liability部分最少要买15/30/5. 如果是驾车人的责任，A和a要自己付医疗费等所有的费用。B和b的医疗费，误工费，还有如果B提出诉讼的话，要由A 的汽车保险公司付诉讼费。如果A买的是最低限的liability cover的话，B和b分别最多每个人能被赔偿$15,000. 两人一共最多被cover $30,000. （5，000指的是property的cover。）如果B和b的诉求超出3万的话，超出部分要从A的家产中拿出。

如果A的保险公司不赔的话，B可以请律师状告A的保险公司和A。 这样A和A的保险公司要多出很多钱。而且A的保险公司又多了一个不好的record。B是不必付给律师任何费用的。

A应该积极要求她的保险公司给予理赔，这样才对她有利。

B在一年内都有权利上法庭。

祝大家平安-----身体的，还有心灵的。

谈 "建议把投资和保险分开，不要混在一起"

最近，几个朋友挑战我来谈谈这个题目。终于写了出来。
其实这个题目一直是一个很值得争议的话题。
当经济好的时候，人人炒股，人人是理财专家，人人都是高风险承受着，人人都期望得到高的回报。当经济危机时，大家都知道了”保本“很重要。
当investment和insurance混在一起时，在现今的经济状况下，许多人恨得咬牙切齿。

在理财这个行业里，准确说，在保险这个行业里，因为“investment和insurance混在一起”，使保险经纪人的名声越来越差。
我认识的同行中，有人说，他or她就不target term life的market，专卖whole life。life insurance就是life insurance，investment就是investment。他们公司的主要life产品是whole life，他们受的培训是whole life，所以只知道whole life。
有人专卖VUL （ariable universal life）。他们说whole life 太贵。而且他们的客户买VUL时，认为他们买的是个好的investment tool，人寿保险有什么重要？
有人专卖term life。他们指责卖whole life 和 UL，VUL的agent 只是为了高的佣金。
... , .... 总之，大家都喜欢推销自己懂的产品，推销对自己有利的产品。

到底哪一种保险是最好的呢？具体来说，到底哪一种保险是最适合购买者呢？

先来个普及知识。寿险的种类。

寿险分两大类： term life 和permanent life。

term life 又分两类： 传统的和还本的。最大的优点：便宜！被保者可以花最少的钱，保最大的风险！实惠！
term life，顾名思义，保一定的期限。现在市场上比较流行的有10年，15年，20年，和30年的term。 20 year term 即在20年内保费guarantee不变。
传统的，即不还本的。如果人没事，保费等于捐出去了。如果出事，拿理赔。很简单。
term life的缺点，是个term。得到赔偿的概率很低，捐出去的概率很高。
几年前出来了一个新产品：ROP， return of premium。也是term，但如果不出事，term期到时，保险公司把你付的本钱全部返还。ROP比传统的term life要贵一些。

我的观点： 年轻家庭，孩子小，房贷大，而手头cash flow比较紧张的家庭，适合买term life。 虽然概率很小，但正是在孩子还小时，最需要cover 一个大的risk。即使拿不到赔偿，花的保费很少，算乐捐了，也最好不要出现这样的风险。
许多term life可以convert to permanent life later 不需要underwriting，即把premium 的 rate锁定了，以后想转成permanent life时，按当时的年龄算。

另一类寿险，permanent life insurance分三大类： whole life， UL （universal life), VUL (variabel universal life).
每个人都有最后的一天，所以，买permanent life insurance应该是100%可以拿到赔偿的。这是最大的优点。

whole life是最传统的life insurance。只要你付该付的保费，cash value是guarantee的。还有分红。分红的多少，要看保险公司运行和投资的情形。
缺点：贵，很贵。是所有保险类型中最贵的。
优点：1.客户没有风险，是个纯粹的保险。
2. 公司运行得好，红利分的多，cash value 会增长的快，很可能付10年，或许16年，或许20年，就不用再付任何保费了，还能得到保险与投资的收益，得到税的好处。
买whole life时，因为红利不是guarantee的，看这个公司历史上分红的情形很重要。目前，在这么困难的经济状态下，有几个公司的whole life的红利还有7点几呢。也有的公司是3点几，六点几。
3.没有cost of insurance增加的问题。cash value在被保人年纪大是，也会增长很好。

我的观点： whole life适合家庭cash flow比较好，不愿承担什么风险的家庭。

购买者要注意： 不要只看到whole life的优点，而忘记了当初想考虑买life insurance 的目的是cover risk。我见到不少人经济能力有限，所以只买十万，二十万的whole life。这样的家庭，当分险出现时，十万，二十万，能当什么用？


UL又有三种：
一，传统的UL （Universal life） 的本意是保费的支付比较自由。想多付，就多付；想少付，就少付，只要确定保险不会lapse了。
UL的优点： 是permanent life中最便宜的，付保费自由。
缺点： 1.有一定的风险，风险由客户承担。
2.premium是投资到最保守的情形，cash value增长慢。death benefit不能指望有任何增长。
3. 有cost of insurance问题。随被保人年龄的增长，cost of insurance随着增长，但不如VUL里cost of insurance曾得快。

我的观点： 传统的UL适合想要permanent life，有想少付保费，又想有cash value，又不想承担什么大风险的人。
我还没做过一个这样的保险。

二，guarantee 的UL。 只要付定好的保费，保险公司保证death benefit 不少。付款方法可以根据客户要求，量身制作。
优点：1.便宜。比传统的UL贵一点，比whole life便宜不少。
2. 没有任何投资的风险。
3. death benefit 有保证。 所以，这种UL就像是个永久性的term。
缺点：1. cash value没有任何意义。 （这一点，对只看重保险的人说，不重要。）
2. 保费若有迟付，少付；当用到cash value时，不论你如何用，你的guarantee 就失去了。 那样，年益增长的cost of insurance会轻易使你的保险lapse。

个人观点： 是选择permanent life的一个值得考虑的选择。但要注意，保费要早付。
你能记住一年，两年，十年，你能记住三十年，五十年不miss 一个payment吗？特别是你close 一个bank account，再open另一个时。

三。 index UL。
这种UL有的保险公司和agent大力推销，有的保险公司和agents极力反对。都是爱憎分明。本人尚未研究透其中原因，更美买过这样的产品。目前不加任何评论。有待后续。

最后一种permanent life VUL是最有争议的一种。不仅是买保险者，还是行业内人。
VUL是个标准的把insurance和investment放到一起的保险。价格介于whole life 和UL之间。
凡VUL的illustration都有很明细的费用表。你每次付的保费有多少用于管理费，多少用于佣金，多少用于cost of insurance，多少用于投资。
投资部分基本上是投资到各类共同基金里。

VUL的优点：
1. 付保费自由，弹性大。
2. 当市场好的时候，收益大。cash value可能会随市场增长10%，20%甚至更高。 （whole life最好时的dividend是百分之十几）
3. 和其他permanent life一样，cash value 的withdrawal和loan都能避免income tax问题。
4. cash value的增长可以使death benefit增长。

缺点：
1. cost of insurance会随着年龄的增长而增加。特别是当被保者年龄到六十岁以后，cost of insurance会增长越来越快。如果cash value的增长没有快于cost of insurance的增长时，保费可能会增加。（不建议50岁，特别是60岁以上的人买VUL）
2. 当市场不好时，如现在的情形，客户要承担市场的风险。保险可能会lapse的。（但保险公司都会有一定年限的no lapse guarantee。 ）

我的观点:
VUL 适于能有足够的cash flow，又能承受高风险的人。适于那些希望利用保险这个工具，拿到投资收益的tax advantage。
忠告： 高风险，高回报。但你想得到VUL的长处时，要想到市场本身是上上下下的，有风险的。
如果你已经有了一个VUL，你正在为低落的市场，赔本的VUL生气时，要知道，黑夜会过去的，太阳会出来的。你的401K不是也在跌吗？
当你只看到VUL的tax advantage时，要想到，你买的是一个保险，当你的保险本身含有风险时，你的保险会不会保不了险了。

同意"建议把investment和insurance分开，不要混在一起"的观点，但不能绝对。

我认为，每一种类型的保险都各有千秋。大家一定要根据自己的情形，做到保住最大风险为前提。

看到某中文网站上一个专门卖term life的agency指责推销permanent life的agent只是为了高的佣金。我认为此观点太偏激。我相信会有这样的agent。但就像从realtor 那里买房子，不能因为担心房地产经纪人会拿到高的佣金就不买single house，甘愿住condo。

当经济好的时候VUL特别容易推销，当经济不好时，whole life又很热卖。但无论如何，大家都要记住：你买的是保险。


最后，向每一个买了人寿保险的人致敬!
寿险是保险中最特别的。只有寿险是“毫不利己，专门利人”的。人寿保险里包含的是爱，是责任。
你们给家人的是一份爱的保险。