我國商業團體年金法律問題之研究 Some Legal Issues on Group Annuity

為因應人口老化以及少子化之現象，我國極需研議鼓勵企業透過商業年金保險方式協助國人預為規劃老年經濟安全以強化我國社會安全體系。惟我國法規對團體年金保險商品規範確有不周。再者，企業經營者鮮少有替員工投保購買團體年金保險。基此，本文建議主管機關應提供類如美國個人退休金計畫等稅賦優惠措施，以鼓勵企業協助員工進行退休規劃。最後，本文建議主管機關應推動適格年金商品並適度增修保險法，以能健全我國保險法之不足。
關鍵詞：團體年金保險、賦益權、高齡化保險、保險信託、社會安全
Abstract
In response to the phenomenon of an aging population and declining birthrate, it is an urgent need to encourage enterprises to strengthen the social security system. However, annuity products and regulations are well established for group annuity. To encourage more demands, the government should provide better tax-incentives (such as increase the amount of tax-exemption for buying annuity) or create the qualified retirement account/plan (such as Individual Retirement Account in the United States) to encourage business owners to prepare for the retirement plans of employees. Finally, this article will offer some suggestions for the formation of a supervisory system for group annuity based upon previous discussion.
Keywords: group annuity, vesting right, old-age insurance products, insurance trust, social security