獨資、合夥企業壽險規劃之研究

A Study of Life Insurance in Sole Proprietorship and Partnership

10.30065/JCER.201203.0002

胡木成(Mu-Chen Hu)；李秀玉(Hsiu-Yu Li)

獨資企業 ； 合夥企業 ； 喪失工作能力 ； 死亡 ； 企業保險 ； Sole Proprietorship ； Partnership ； Death ； Disability ； Business Insurance

華人經濟研究

10卷1期（2012 / 03 / 01）

29 - 47

繁體中文

獨資、合夥企業經營者一旦死亡或失能可能產生繼續經營的諸多問題，如果經營者決定事業應繼續經營下去，可能產生何種問題以及解決方案？獨資、合夥企業之資本主死亡或喪失工作能力，對於該企業之經營及其遺族造成何種影響？本文乃就獨資、合夥企業面臨企業繼續經營危機的各種規劃予以探討；在獨資企業方面其解決之道：（1）為獨資企業的清算；（2）家庭對獨資企業的持續經營；以及（3）出售獨資企業（有可能出售給重要員工）以使企業繼續經營，人壽保險的利用則是最具效益的安排；在合夥方面，本文探討合夥人死亡或喪失工作能力可供解決的方案，其中包括（1）合夥企業的清算（2）死亡合夥人遺族繼續保有已故合夥人的權益，以及（3）生存合夥人的購買權益，並分析購買協議的運作方式，每一種解決方案中人壽保險的利用是不可或缺的工具。

According to the law, at the death of proprietor, the disposition of his or her business interest would be required just as any other asset. This can often result in their restructuring the business, its sale or even liquidation. This could lead into financial distress of the business. A life insurance payout can be used as a fund to either maintain the business running until the business can be sold at a fair market price or provide funds for a competent employee or qualified person to purchase the business from the surviving family. This also provides stability of the security for the family and the employees. The solution for own capital business (1) the liquidation of the own capital business; (2) continued operation for family-owned business; and (3) sale of wholly-owned enterprises (may be sold to key employees) to enable the business to continue operating, life insurance is the most effective use of the arrangement; in partnership, the partners of this paper the death or incapacity for solutions, including (1) the liquidation of a partnership (2) dead partner has left family continue to maintain therefore, the interests of partners, and (3) the purchase of interests in a partner to survive and to analyze the operation of the Purchase Agreement, each solution in the use of life insurance is an indispensable tool.